Toressa: what changed
Toressa
Largest movements
- Receivables within one year +€89,571
up €89,571 (+13.7%), from €652,829 to €742,400
of which Other amounts receivable: +€133,669
- Cash +€42,336
up €42,336 (+642%), from €6,594 to €48,930
mainly Net result for the year (+€111,693) and Trade debts (+€47,439)
- Profit (loss) carried forward +€111,693
up €111,693 (+24.5%), from €456,607 to €568,300
- Trade debts +€47,439
up €47,439 (+48.9%), from €97,024 to €144,463
- Tax, wage and social debts -€18,248
down €18,248 (-24.5%), from €74,558 to €56,311
- Gross operating margin +€24,817
up €24,817 (+20.3%), from €122,510 to €147,327
- Taxes -€16,913
down €16,913 (-27.5%), from €61,421 to €44,509
- Financial charges -€7,148
down €7,148 (-84.1%), from €8,504 to €1,356
- Financial income -€2,025
down €2,025 (-13.3%), from €15,175 to €13,150
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €666,695 | €807,580 | +€140,884 | +21.1% |
| Fixed assets | 21/28 | €7,272 | €14,871 | +€7,600 | +105% |
| Tangible fixed assets | 22/27 | €1,037 | €8,357 | +€7,320 | +706% |
| Plant, machinery and equipment | 23 | €1,037 | €4,677 | +€3,640 | +351% |
| Furniture and vehicles | 24 | - | €3,680 | +€3,680 | |
| Financial fixed assets | 28 | €6,235 | €6,515 | +€280 | +4.5% |
| Current assets | 29/58 | €659,423 | €792,708 | +€133,285 | +20.2% |
| Amounts receivable within one year | 40/41 | €652,829 | €742,400 | +€89,571 | +13.7% |
| Trade receivables | 40 | €64,489 | €20,390 | -€44,098 | -68.4% |
| Other amounts receivable | 41 | €588,341 | €722,010 | +€133,669 | +22.7% |
| Cash at bank and in hand | 54/58 | €6,594 | €48,930 | +€42,336 | +642% |
| Deferred charges and accrued income | 490/1 | - | €1,377 | +€1,377 | |
| Total equity and liabilities | 10/49 | €666,695 | €807,580 | +€140,884 | +21.1% |
| Equity | 10/15 | €495,113 | €606,806 | +€111,693 | +22.6% |
| Contributions | 10/11 | €18,590 | €18,590 | = | 0.0% |
| Reserves | 13 | €19,916 | €19,916 | = | 0.0% |
| Distributable reserves | 133 | €19,916 | €19,916 | = | 0.0% |
| Profit (loss) carried forward | 14 | €456,607 | €568,300 | +€111,693 | +24.5% |
| Amounts payable | 17/49 | €171,582 | €200,773 | +€29,191 | +17.0% |
| Amounts payable within one year | 42/48 | €171,582 | €200,773 | +€29,191 | +17.0% |
| Trade debts | 44 | €97,024 | €144,463 | +€47,439 | +48.9% |
| Suppliers | 440/4 | €97,024 | €144,463 | +€47,439 | +48.9% |
| Taxes, remuneration and social security | 45 | €74,558 | €56,311 | -€18,248 | -24.5% |
| Taxes | 450/3 | €74,558 | €56,311 | -€18,248 | -24.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €514 | €1,946 | +€1,432 | +279% |
| Other operating charges | 640/8 | €2,383 | €974 | -€1,410 | -59.1% |
| Gross operating margin | 9900 | €122,510 | €147,327 | +€24,817 | +20.3% |
| Operating profit (loss) | 9901 | €119,614 | €144,408 | +€24,795 | +20.7% |
| Financial income | 75/76B | €15,175 | €13,150 | -€2,025 | -13.3% |
| Recurring financial income | 75 | €15,175 | €13,150 | -€2,025 | -13.3% |
| Financial charges | 65/66B | €8,504 | €1,356 | -€7,148 | -84.1% |
| Recurring financial charges | 65 | €8,504 | €1,356 | -€7,148 | -84.1% |
| Profit (loss) for the period before taxes | 9903 | €126,284 | €156,202 | +€29,918 | +23.7% |
| Income taxes | 67/77 | €61,421 | €44,509 | -€16,913 | -27.5% |
| Profit (loss) for the period | 9904 | €64,863 | €111,693 | +€46,830 | +72.2% |
| Profit (loss) for the period to be appropriated | 9905 | €64,863 | €111,693 | +€46,830 | +72.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.