Toque Ibérico: 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.
Toque Ibérico
Largest movements
- Receivables within one year +€20,385
up €20,385 (+301.3%), from €6,765 to €27,150
of which Trade receivables: +€20,369
- Stocks and contracts +€6,953
up €6,953 (+61.6%), from €11,293 to €18,246
- Tangible fixed assets -€2,370
down €2,370 (-29.3%), from €8,097 to €5,727
- Cash +€1,436
up €1,436 (+50.9%), from €2,823 to €4,259
mainly Trade debts (+€25,165) and Tax, wage and social debts (+€3,972)
- Trade debts +€25,165
up €25,165 (+539.7%), from €4,663 to €29,828
- Tax, wage and social debts +€3,972
up €3,972 (+121.5%), from €3,270 to €7,242
- Profit (loss) carried forward -€2,451
down €2,451, from €514 to -€1,937
- Purchases and services +€78,584
up €78,584 (+81.4%), from €96,526 to €175,111
- Turnover +€72,443
up €72,443 (+69.2%), from €104,733 to €177,177
- Gross operating margin -€6,141
down €6,141 (-74.8%), from €8,207 to €2,066
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 | €29,084 | €56,169 | +€27,085 | +93.1% |
| Fixed assets | 21/28 | €8,147 | €6,027 | -€2,120 | -26.0% |
| Tangible fixed assets | 22/27 | €8,097 | €5,727 | -€2,370 | -29.3% |
| Furniture and vehicles | 24 | €8,097 | €5,727 | -€2,370 | -29.3% |
| Financial fixed assets | 28 | €50 | €300 | +€250 | +500.0% |
| Current assets | 29/58 | €20,937 | €50,142 | +€29,205 | +139.5% |
| Stocks and contracts in progress | 3 | €11,293 | €18,246 | +€6,953 | +61.6% |
| Stocks | 30/36 | €11,293 | €18,246 | +€6,953 | +61.6% |
| Amounts receivable within one year | 40/41 | €6,765 | €27,150 | +€20,385 | +301.3% |
| Trade receivables | 40 | €6,729 | €27,099 | +€20,369 | +302.7% |
| Other amounts receivable | 41 | €36 | €52 | +€16 | +44.3% |
| Cash at bank and in hand | 54/58 | €2,823 | €4,259 | +€1,436 | +50.9% |
| Deferred charges and accrued income | 490/1 | €56 | €487 | +€431 | +773.6% |
| Total equity and liabilities | 10/49 | €29,084 | €56,169 | +€27,085 | +93.1% |
| Equity | 10/15 | €5,514 | €3,063 | -€2,451 | -44.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €514 | -€1,937 | -€2,451 | |
| Amounts payable | 17/49 | €23,570 | €53,106 | +€29,536 | +125.3% |
| Amounts payable within one year | 42/48 | €23,499 | €53,106 | +€29,607 | +126.0% |
| Trade debts | 44 | €4,663 | €29,828 | +€25,165 | +539.7% |
| Suppliers | 440/4 | €4,663 | €29,828 | +€25,165 | +539.7% |
| Advances received on contracts in progress | 46 | - | €207 | +€207 | |
| Taxes, remuneration and social security | 45 | €3,270 | €7,242 | +€3,972 | +121.5% |
| Taxes | 450/3 | €3,270 | €7,242 | +€3,972 | +121.5% |
| Other amounts payable | 47/48 | €15,566 | €15,829 | +€262 | +1.7% |
| Accrued charges and deferred income | 492/3 | €71 | - | -€71 | |
| Turnover | 70 | €104,733 | €177,177 | +€72,443 | +69.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €96,526 | €175,111 | +€78,584 | +81.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,370 | €2,370 | = | 0.0% |
| Other operating charges | 640/8 | €972 | €1,890 | +€918 | +94.5% |
| Gross operating margin | 9900 | €8,207 | €2,066 | -€6,141 | -74.8% |
| Operating profit (loss) | 9901 | €4,865 | -€2,194 | -€7,059 | |
| Financial income | 75/76B | €7 | €49 | +€43 | +640.4% |
| Recurring financial income | 75 | €7 | €49 | +€43 | +640.4% |
| Financial charges | 65/66B | €46 | €307 | +€261 | +566.7% |
| Recurring financial charges | 65 | €46 | €307 | +€261 | +566.7% |
| Profit (loss) for the period before taxes | 9903 | €4,826 | -€2,451 | -€7,277 | |
| Income taxes | 67/77 | €245 | -€1 | -€246 | |
| Profit (loss) for the period | 9904 | €4,581 | -€2,451 | -€7,032 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,581 | -€2,451 | -€7,032 |
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 3 October 2026 via checked.be.