TOSATO: 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.
TOSATO
Largest movements
- Deferred charges and accrued income +€44,934
up €44,934 (+68,082%), from €66 to €45,000
- Cash +€20,543
up €20,543 (+42.7%), from €48,063 to €68,605
mainly Net result for the year (+€113,297) and Depreciation (+€31,000)
- Tangible fixed assets -€7,845
down €7,845 (-1.7%), from €463,906 to €456,061
of which Land and buildings: -€21,048
- Reserves +€86,253
up €86,253 (+34.3%), from €251,507 to €337,760
- Debts after one year -€27,435
down €27,435 (-8.0%), from €343,983 to €316,548
- Financial income +€68,699
up €68,699 (+36,893%), from €186 to €68,885
- Gross operating margin -€5,721
down €5,721 (-5.0%), from €113,808 to €108,087
- Taxes +€5,351
up €5,351 (+24.4%), from €21,919 to €27,270
- Other operating charges -€2,445
down €2,445 (-63.4%), from €3,859 to €1,414
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.
Derived cash bridge
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 | €662,938 | €723,070 | +€60,133 | +9.1% |
| Fixed assets | 21/28 | €592,477 | €584,632 | -€7,845 | -1.3% |
| Tangible fixed assets | 22/27 | €463,906 | €456,061 | -€7,845 | -1.7% |
| Land and buildings | 22 | €424,353 | €403,305 | -€21,048 | -5.0% |
| Furniture and vehicles | 24 | €39,552 | €50,397 | +€10,845 | +27.4% |
| Other tangible fixed assets | 26 | - | €2,358 | +€2,358 | |
| Financial fixed assets | 28 | €128,571 | €128,571 | = | 0.0% |
| Current assets | 29/58 | €70,461 | €138,438 | +€67,977 | +96.5% |
| Amounts receivable within one year | 40/41 | €22,332 | €24,833 | +€2,501 | +11.2% |
| Trade receivables | 40 | €20,435 | €20,434 | -€2 | 0.0% |
| Other amounts receivable | 41 | €1,897 | €4,399 | +€2,502 | +132% |
| Cash at bank and in hand | 54/58 | €48,063 | €68,605 | +€20,543 | +42.7% |
| Deferred charges and accrued income | 490/1 | €66 | €45,000 | +€44,934 | +68,082% |
| Total equity and liabilities | 10/49 | €662,938 | €723,070 | +€60,133 | +9.1% |
| Equity | 10/15 | €257,707 | €343,960 | +€86,253 | +33.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €251,507 | €337,760 | +€86,253 | +34.3% |
| Distributable reserves | 133 | €251,507 | €337,760 | +€86,253 | +34.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €405,231 | €379,110 | -€26,121 | -6.4% |
| Amounts payable after more than one year | 17 | €343,983 | €316,548 | -€27,435 | -8.0% |
| Financial debts | 170/4 | €343,983 | €316,548 | -€27,435 | -8.0% |
| Amounts payable within one year | 42/48 | €58,531 | €60,274 | +€1,743 | +3.0% |
| Current portion of amounts payable after more than one year | 42 | €27,219 | €27,435 | +€216 | +0.8% |
| Financial debts | 43 | €9,074 | €9,074 | = | 0.0% |
| Credit institutions | 430/8 | €9,074 | €9,074 | = | 0.0% |
| Trade debts | 44 | €3,670 | €4,997 | +€1,327 | +36.1% |
| Suppliers | 440/4 | €3,670 | €4,997 | +€1,327 | +36.1% |
| Taxes, remuneration and social security | 45 | €18,567 | €18,767 | +€200 | +1.1% |
| Taxes | 450/3 | €18,567 | €18,767 | +€200 | +1.1% |
| Accrued charges and deferred income | 492/3 | €2,717 | €2,288 | -€428 | -15.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,291 | €31,000 | +€709 | +2.3% |
| Other operating charges | 640/8 | €3,859 | €1,414 | -€2,445 | -63.4% |
| Gross operating margin | 9900 | €113,808 | €108,087 | -€5,721 | -5.0% |
| Operating profit (loss) | 9901 | €79,658 | €75,673 | -€3,986 | -5.0% |
| Financial income | 75/76B | €186 | €68,885 | +€68,699 | +36,893% |
| Recurring financial income | 75 | €186 | €68,885 | +€68,699 | +36,893% |
| Financial charges | 65/66B | €4,219 | €3,991 | -€228 | -5.4% |
| Recurring financial charges | 65 | €4,219 | €3,991 | -€228 | -5.4% |
| Profit (loss) for the period before taxes | 9903 | €75,626 | €140,567 | +€64,941 | +85.9% |
| Income taxes | 67/77 | €21,919 | €27,270 | +€5,351 | +24.4% |
| Profit (loss) for the period | 9904 | €53,707 | €113,297 | +€59,590 | +111% |
| Profit (loss) for the period to be appropriated | 9905 | €53,707 | €113,297 | +€59,590 | +111% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.