TOCCA LEGNO: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
TOCCA LEGNO
Largest movements
- Stocks and contracts +€21,296
up €21,296 (+3.3%), from €654,762 to €676,059
- Tangible fixed assets +€19,889
up €19,889 (+20.9%), from €95,080 to €114,969
- Short-term financial debts +€748,426
up €748,426 (+14862.6%), from €5,036 to €753,462
- Trade debts -€725,467
down €725,467 (-47.1%), from €1.5m to €815,029
- Reserves +€126,404
up €126,404 (+98.9%), from €127,806 to €254,210
- Other debts -€94,000
down €94,000 (-79.9%), from €117,714 to €23,714
- Gross operating margin +€49,740
up €49,740 (+30.5%), from €163,344 to €213,084
- Depreciation +€10,698
up €10,698 (+59.5%), from €17,989 to €28,686
- Financial charges +€7,276
up €7,276 (+88.9%), from €8,183 to €15,459
- Taxes +€5,476
up €5,476 (+14.9%), from €36,658 to €42,135
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,836,541 | €1,884,303 | +€47,762 | +2.6% |
| Fixed assets | 21/28 | €95,080 | €114,969 | +€19,889 | +20.9% |
| Tangible fixed assets | 22/27 | €95,080 | €114,969 | +€19,889 | +20.9% |
| Plant, machinery and equipment | 23 | €95,080 | €114,969 | +€19,889 | +20.9% |
| Current assets | 29/58 | €1,741,461 | €1,769,334 | +€27,874 | +1.6% |
| Stocks and contracts in progress | 3 | €654,762 | €676,059 | +€21,296 | +3.3% |
| Stocks | 30/36 | €654,762 | €676,059 | +€21,296 | +3.3% |
| Amounts receivable within one year | 40/41 | €1,065,475 | €1,081,944 | +€16,468 | +1.5% |
| Trade receivables | 40 | €220,808 | €294,119 | +€73,311 | +33.2% |
| Other amounts receivable | 41 | €844,668 | €787,825 | -€56,842 | -6.7% |
| Cash at bank and in hand | 54/58 | €21,223 | €11,332 | -€9,891 | -46.6% |
| Total equity and liabilities | 10/49 | €1,836,541 | €1,884,303 | +€47,762 | +2.6% |
| Equity | 10/15 | €134,021 | €260,425 | +€126,404 | +94.3% |
| Contributions | 10/11 | €6,215 | €6,215 | = | 0.0% |
| Reserves | 13 | €127,806 | €254,210 | +€126,404 | +98.9% |
| Distributable reserves | 133 | €127,806 | €254,210 | +€126,404 | +98.9% |
| Amounts payable | 17/49 | €1,702,520 | €1,623,878 | -€78,641 | -4.6% |
| Amounts payable within one year | 42/48 | €1,702,520 | €1,623,878 | -€78,641 | -4.6% |
| Financial debts | 43 | €5,036 | €753,462 | +€748,426 | +14862.6% |
| Credit institutions | 430/8 | €5,036 | €753,462 | +€748,426 | +14862.6% |
| Trade debts | 44 | €1,540,495 | €815,029 | -€725,467 | -47.1% |
| Suppliers | 440/4 | €1,540,495 | €815,029 | -€725,467 | -47.1% |
| Taxes, remuneration and social security | 45 | €39,275 | €31,674 | -€7,601 | -19.4% |
| Taxes | 450/3 | €39,275 | €31,674 | -€7,601 | -19.4% |
| Other amounts payable | 47/48 | €117,714 | €23,714 | -€94,000 | -79.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,989 | €28,686 | +€10,698 | +59.5% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €163,344 | €213,084 | +€49,740 | +30.5% |
| Operating profit (loss) | 9901 | €144,968 | €183,998 | +€39,030 | +26.9% |
| Financial charges | 65/66B | €8,183 | €15,459 | +€7,276 | +88.9% |
| Recurring financial charges | 65 | €8,183 | €15,459 | +€7,276 | +88.9% |
| Profit (loss) for the period before taxes | 9903 | €136,785 | €168,538 | +€31,754 | +23.2% |
| Income taxes | 67/77 | €36,658 | €42,135 | +€5,476 | +14.9% |
| Profit (loss) for the period | 9904 | €100,126 | €126,404 | +€26,277 | +26.2% |
| Profit (loss) for the period to be appropriated | 9905 | €100,126 | €126,404 | +€26,277 | +26.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.