TOSCA: 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.
TOSCA
Largest movements
- Cash +€82,817
up €82,817 (+37.2%), from €222,440 to €305,257
mainly Depreciation (+€42,276) and Net result for the year (+€33,951)
- Tangible fixed assets -€27,448
down €27,448 (-9.0%), from €306,420 to €278,972
of which Furniture and vehicles: -€22,948
- Reserves +€33,951
up €33,951 (+7.1%), from €477,146 to €511,097
of which Distributable reserves: +€33,951
- Trade debts +€17,745
up €17,745 (+248%), from €7,167 to €24,912
- Gross operating margin +€5,397
up €5,397 (+6.1%), from €88,024 to €93,421
- Taxes -€3,702
down €3,702 (-25.8%), from €14,332 to €10,630
- Depreciation +€1,020
up €1,020 (+2.5%), from €41,256 to €42,276
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 | €563,809 | €615,397 | +€51,588 | +9.1% |
| Fixed assets | 21/28 | €306,420 | €278,972 | -€27,448 | -9.0% |
| Tangible fixed assets | 22/27 | €306,420 | €278,972 | -€27,448 | -9.0% |
| Land and buildings | 22 | €194,222 | €189,722 | -€4,500 | -2.3% |
| Furniture and vehicles | 24 | €112,198 | €89,251 | -€22,948 | -20.5% |
| Current assets | 29/58 | €257,389 | €336,425 | +€79,036 | +30.7% |
| Amounts receivable within one year | 40/41 | €29,911 | €23,847 | -€6,065 | -20.3% |
| Trade receivables | 40 | €29,243 | €17,996 | -€11,247 | -38.5% |
| Other amounts receivable | 41 | €668 | €5,850 | +€5,182 | +775% |
| Cash at bank and in hand | 54/58 | €222,440 | €305,257 | +€82,817 | +37.2% |
| Deferred charges and accrued income | 490/1 | €5,037 | €7,322 | +€2,285 | +45.4% |
| Total equity and liabilities | 10/49 | €563,809 | €615,397 | +€51,588 | +9.1% |
| Equity | 10/15 | €539,146 | €573,097 | +€33,951 | +6.3% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €477,146 | €511,097 | +€33,951 | +7.1% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €470,946 | €504,897 | +€33,951 | +7.2% |
| Amounts payable | 17/49 | €24,663 | €42,300 | +€17,637 | +71.5% |
| Amounts payable within one year | 42/48 | €24,663 | €41,430 | +€16,767 | +68.0% |
| Trade debts | 44 | €7,167 | €24,912 | +€17,745 | +248% |
| Suppliers | 440/4 | €7,167 | €24,912 | +€17,745 | +248% |
| Taxes, remuneration and social security | 45 | €16,919 | €16,519 | -€400 | -2.4% |
| Taxes | 450/3 | €13,536 | €16,519 | +€2,983 | +22.0% |
| Remuneration and social security | 454/9 | €3,383 | €0 | -€3,383 | -100% |
| Other amounts payable | 47/48 | €578 | €0 | -€578 | -100% |
| Accrued charges and deferred income | 492/3 | - | €870 | +€870 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,256 | €42,276 | +€1,020 | +2.5% |
| Other operating charges | 640/8 | €5,418 | €6,202 | +€784 | +14.5% |
| Gross operating margin | 9900 | €88,024 | €93,421 | +€5,397 | +6.1% |
| Operating profit (loss) | 9901 | €41,350 | €44,944 | +€3,593 | +8.7% |
| Financial income | 75/76B | €0 | €23 | +€23 | +114,100% |
| Recurring financial income | 75 | €0 | €23 | +€23 | +114,100% |
| Financial charges | 65/66B | €270 | €386 | +€116 | +43.1% |
| Recurring financial charges | 65 | €270 | €386 | +€116 | +43.1% |
| Profit (loss) for the period before taxes | 9903 | €41,081 | €44,581 | +€3,500 | +8.5% |
| Income taxes | 67/77 | €14,332 | €10,630 | -€3,702 | -25.8% |
| Profit (loss) for the period | 9904 | €26,749 | €33,951 | +€7,202 | +26.9% |
| Profit (loss) for the period to be appropriated | 9905 | €26,749 | €33,951 | +€7,202 | +26.9% |
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 15 October 2026 via checked.be.