Torisport: what changed
Two financial 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.
Torisport
Largest movements
- Tangible fixed assets -€15,916
down €15,916 (-5.1%), from €311,003 to €295,087
of which Plant, machinery and equipment: -€10,009
- Deferred charges and accrued income -€14,398
no longer reported in 2025 (was €14,398)
- Receivables within one year -€12,310
down €12,310 (-91.8%), from €13,412 to €1,102
- Stocks and contracts -€7,805
down €7,805 (-11.6%), from €67,070 to €59,265
of which Contracts in progress: -€4,675
- Cash -€7,086
down €7,086 (-48.5%), from €14,597 to €7,511
mainly Accrued charges and deferred income (-€363,999) and Net result for the year (-€22,290)
- Accrued charges and deferred income -€363,999
no longer reported in 2025 (was €363,999)
- Debts after one year +€300,000
new in 2025: €300,000
- Other debts +€35,807
new in 2025: €35,807
- Profit (loss) carried forward -€22,287
down €22,287, from €8,647 to -€13,640
- Trade debts -€10,689
down €10,689 (-62.9%), from €16,982 to €6,293
- Staff costs +€14,626
up €14,626 (+53.3%), from €27,466 to €42,092
- Gross operating margin +€12,030
up €12,030 (+29.1%), from €41,352 to €53,382
- Financial charges +€1,721
new in 2025: €1,721
- Financial income +€1,559
new in 2025: €1,559
- Other operating charges +€1,077
up €1,077 (+31.6%), from €3,404 to €4,481
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 | €428,480 | €370,965 | -€57,515 | -13.4% |
| Fixed assets | 21/28 | €319,003 | €303,087 | -€15,916 | -5.0% |
| Tangible fixed assets | 22/27 | €311,003 | €295,087 | -€15,916 | -5.1% |
| Land and buildings | 22 | €297,469 | €288,992 | -€8,477 | -2.8% |
| Plant, machinery and equipment | 23 | €12,323 | €2,314 | -€10,009 | -81.2% |
| Furniture and vehicles | 24 | €1,211 | €3,782 | +€2,571 | +212.3% |
| Financial fixed assets | 28 | €8,000 | €8,000 | = | 0.0% |
| Current assets | 29/58 | €109,477 | €67,878 | -€41,599 | -38.0% |
| Stocks and contracts in progress | 3 | €67,070 | €59,265 | -€7,805 | -11.6% |
| Stocks | 30/36 | €62,395 | €59,265 | -€3,130 | -5.0% |
| Contracts in progress | 37 | €4,675 | - | -€4,675 | |
| Amounts receivable within one year | 40/41 | €13,412 | €1,102 | -€12,310 | -91.8% |
| Trade receivables | 40 | €13,412 | €1,102 | -€12,310 | -91.8% |
| Cash at bank and in hand | 54/58 | €14,597 | €7,511 | -€7,086 | -48.5% |
| Deferred charges and accrued income | 490/1 | €14,398 | - | -€14,398 | |
| Total equity and liabilities | 10/49 | €428,480 | €370,965 | -€57,515 | -13.4% |
| Equity | 10/15 | €37,247 | €14,960 | -€22,287 | -59.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,647 | -€13,640 | -€22,287 | |
| Amounts payable | 17/49 | €391,233 | €356,005 | -€35,228 | -9.0% |
| Amounts payable after more than one year | 17 | - | €300,000 | +€300,000 | |
| Other amounts payable | 178/9 | - | €300,000 | +€300,000 | |
| Amounts payable within one year | 42/48 | €27,234 | €56,005 | +€28,771 | +105.6% |
| Trade debts | 44 | €16,982 | €6,293 | -€10,689 | -62.9% |
| Suppliers | 440/4 | €16,982 | €6,293 | -€10,689 | -62.9% |
| Taxes, remuneration and social security | 45 | €10,252 | €13,905 | +€3,653 | +35.6% |
| Taxes | 450/3 | - | €3,491 | +€3,491 | |
| Remuneration and social security | 454/9 | €10,252 | €10,414 | +€162 | +1.6% |
| Other amounts payable | 47/48 | - | €35,807 | +€35,807 | |
| Accrued charges and deferred income | 492/3 | €363,999 | - | -€363,999 | |
| Remuneration, social security and pensions | 62 | €27,466 | €42,092 | +€14,626 | +53.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,647 | €27,560 | -€87 | -0.3% |
| Other operating charges | 640/8 | €3,404 | €4,481 | +€1,077 | +31.6% |
| Non-recurring operating charges | 66A | - | €129 | +€129 | |
| Gross operating margin | 9900 | €41,352 | €53,382 | +€12,030 | +29.1% |
| Operating profit (loss) | 9901 | -€17,165 | -€20,881 | -€3,716 | -21.6% |
| Financial income | 75/76B | - | €1,559 | +€1,559 | |
| Recurring financial income | 75 | - | €1,559 | +€1,559 | |
| Financial charges | 65/66B | - | €1,721 | +€1,721 | |
| Recurring financial charges | 65 | - | €1,721 | +€1,721 | |
| Profit (loss) for the period before taxes | 9903 | -€17,165 | -€21,042 | -€3,877 | -22.6% |
| Income taxes | 67/77 | €243 | €1,247 | +€1,004 | +413.4% |
| Profit (loss) for the period | 9904 | -€17,408 | -€22,290 | -€4,882 | -28.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,408 | -€22,290 | -€4,882 | -28.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.