TOSALBA: 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.
TOSALBA
Largest movements
- Cash +€22,918
up €22,918 (+170.9%), from €13,410 to €36,328
mainly Net result for the year (+€54,150) and Depreciation (+€16,840)
- Deferred charges and accrued income +€10,671
new in 2025: €10,671
- Receivables within one year +€4,892
up €4,892 (+119.5%), from €4,095 to €8,987
of which Other amounts receivable: +€4,691
- Intangible fixed assets -€4,800
down €4,800 (-11.5%), from €41,787 to €36,987
- Tangible fixed assets -€4,757
down €4,757 (-10.6%), from €44,913 to €40,156
of which Furniture and vehicles: -€2,795
- Reserves +€54,150
up €54,150 (+225.6%), from €24,000 to €78,150
- Trade debts -€26,041
down €26,041 (-61.3%), from €42,511 to €16,470
- Tax, wage and social debts +€13,630
up €13,630 (+55.8%), from €24,416 to €38,046
of which Taxes: +€7,386
- Other debts -€12,480
down €12,480 (-57.4%), from €21,729 to €9,249
- Gross operating margin +€54,956
up €54,956 (+46.9%), from €117,288 to €172,244
- Staff costs +€11,330
up €11,330 (+18.0%), from €62,997 to €74,327
- Taxes +€6,763
up €6,763 (+76.7%), from €8,821 to €15,584
- Other operating charges +€4,039
up €4,039 (+121.8%), from €3,316 to €7,355
- Depreciation +€3,020
up €3,020 (+21.9%), from €13,820 to €16,840
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 | €112,706 | €141,965 | +€29,259 | +26.0% |
| Fixed assets | 21/28 | €86,700 | €77,143 | -€9,557 | -11.0% |
| Intangible fixed assets | 21 | €41,787 | €36,987 | -€4,800 | -11.5% |
| Tangible fixed assets | 22/27 | €44,913 | €40,156 | -€4,757 | -10.6% |
| Plant, machinery and equipment | 23 | €28,790 | €27,650 | -€1,140 | -4.0% |
| Furniture and vehicles | 24 | €11,752 | €8,957 | -€2,795 | -23.8% |
| Other tangible fixed assets | 26 | €4,371 | €3,549 | -€822 | -18.8% |
| Current assets | 29/58 | €26,006 | €64,822 | +€38,816 | +149.3% |
| Stocks and contracts in progress | 3 | €8,501 | €8,836 | +€335 | +3.9% |
| Stocks | 30/36 | €8,501 | €8,836 | +€335 | +3.9% |
| Amounts receivable within one year | 40/41 | €4,095 | €8,987 | +€4,892 | +119.5% |
| Trade receivables | 40 | - | €201 | +€201 | |
| Other amounts receivable | 41 | €4,095 | €8,786 | +€4,691 | +114.6% |
| Cash at bank and in hand | 54/58 | €13,410 | €36,328 | +€22,918 | +170.9% |
| Deferred charges and accrued income | 490/1 | - | €10,671 | +€10,671 | |
| Total equity and liabilities | 10/49 | €112,706 | €141,965 | +€29,259 | +26.0% |
| Equity | 10/15 | €24,050 | €78,200 | +€54,150 | +225.2% |
| Contributions | 10/11 | €50 | €50 | = | 0.0% |
| Reserves | 13 | €24,000 | €78,150 | +€54,150 | +225.6% |
| Distributable reserves | 133 | €24,000 | €78,150 | +€54,150 | +225.6% |
| Amounts payable | 17/49 | €88,656 | €63,765 | -€24,891 | -28.1% |
| Amounts payable within one year | 42/48 | €88,656 | €63,765 | -€24,891 | -28.1% |
| Trade debts | 44 | €42,511 | €16,470 | -€26,041 | -61.3% |
| Suppliers | 440/4 | €42,511 | €16,470 | -€26,041 | -61.3% |
| Taxes, remuneration and social security | 45 | €24,416 | €38,046 | +€13,630 | +55.8% |
| Taxes | 450/3 | €11,130 | €18,516 | +€7,386 | +66.4% |
| Remuneration and social security | 454/9 | €13,286 | €19,530 | +€6,244 | +47.0% |
| Other amounts payable | 47/48 | €21,729 | €9,249 | -€12,480 | -57.4% |
| Remuneration, social security and pensions | 62 | €62,997 | €74,327 | +€11,330 | +18.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,820 | €16,840 | +€3,020 | +21.9% |
| Other operating charges | 640/8 | €3,316 | €7,355 | +€4,039 | +121.8% |
| Gross operating margin | 9900 | €117,288 | €172,244 | +€54,956 | +46.9% |
| Operating profit (loss) | 9901 | €37,155 | €73,722 | +€36,567 | +98.4% |
| Financial income | 75/76B | €1 | €51 | +€50 | +5000.0% |
| Recurring financial income | 75 | €1 | €51 | +€50 | +5000.0% |
| Financial charges | 65/66B | €4,335 | €4,039 | -€296 | -6.8% |
| Recurring financial charges | 65 | €4,335 | €4,039 | -€296 | -6.8% |
| Profit (loss) for the period before taxes | 9903 | €32,821 | €69,734 | +€36,913 | +112.5% |
| Income taxes | 67/77 | €8,821 | €15,584 | +€6,763 | +76.7% |
| Profit (loss) for the period | 9904 | €24,000 | €54,150 | +€30,150 | +125.6% |
| Profit (loss) for the period to be appropriated | 9905 | €24,000 | €54,150 | +€30,150 | +125.6% |
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 8 October 2026 via checked.be.