TOSCA RENTAL SERVICES: 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 RENTAL SERVICES
Largest movements
- Tangible fixed assets -€16,036
down €16,036 (-3.4%), from €466,664 to €450,628
of which Land and buildings: -€14,916
- Profit (loss) carried forward -€13,062
down €13,062 (-12.8%), from €102,273 to €89,211
- Gross operating margin +€2,087
up €2,087, from -€1,388 to €698
- Depreciation -€496
down €496 (-3.0%), from €16,532 to €16,036
- Other operating charges -€34
down €34 (-1.0%), from €3,395 to €3,360
- Financial income -€21
down €21 (-94.4%), from €22 to €1
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 | €468,262 | €451,252 | -€17,010 | -3.6% |
| Fixed assets | 21/28 | €466,664 | €450,628 | -€16,036 | -3.4% |
| Tangible fixed assets | 22/27 | €466,664 | €450,628 | -€16,036 | -3.4% |
| Land and buildings | 22 | €463,585 | €448,669 | -€14,916 | -3.2% |
| Furniture and vehicles | 24 | €3,079 | €1,959 | -€1,120 | -36.4% |
| Current assets | 29/58 | €1,598 | €623 | -€974 | -61.0% |
| Cash at bank and in hand | 54/58 | €1,598 | €623 | -€974 | -61.0% |
| Total equity and liabilities | 10/49 | €468,262 | €451,252 | -€17,010 | -3.6% |
| Equity | 10/15 | €264,365 | €247,077 | -€17,288 | -6.5% |
| Contributions | 10/11 | €125,000 | €125,000 | = | 0.0% |
| Capital | 10 | €125,000 | €125,000 | = | 0.0% |
| Issued capital | 100 | €125,000 | €125,000 | = | 0.0% |
| Reserves | 13 | €37,092 | €32,866 | -€4,226 | -11.4% |
| Non-distributable reserves | 130/1 | €12,500 | €12,500 | = | 0.0% |
| Legal reserve | 130 | €12,500 | €12,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €23,471 | €19,245 | -€4,226 | -18.0% |
| Distributable reserves | 133 | €1,121 | €1,121 | = | 0.0% |
| Profit (loss) carried forward | 14 | €102,273 | €89,211 | -€13,062 | -12.8% |
| Provisions and deferred taxes | 16 | €15,040 | €13,631 | -€1,409 | -9.4% |
| Deferred taxes | 168 | €15,040 | €13,631 | -€1,409 | -9.4% |
| Amounts payable | 17/49 | €188,857 | €190,544 | +€1,687 | +0.9% |
| Amounts payable within one year | 42/48 | €188,857 | €190,544 | +€1,687 | +0.9% |
| Financial debts | 43 | €30,317 | €32,847 | +€2,530 | +8.3% |
| Other loans | 439 | €30,317 | €32,847 | +€2,530 | +8.3% |
| Trade debts | 44 | €844 | - | -€844 | |
| Suppliers | 440/4 | €844 | - | -€844 | |
| Other amounts payable | 47/48 | €157,697 | €157,697 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,532 | €16,036 | -€496 | -3.0% |
| Other operating charges | 640/8 | €3,395 | €3,360 | -€34 | -1.0% |
| Gross operating margin | 9900 | -€1,388 | €698 | +€2,087 | |
| Operating profit (loss) | 9901 | -€21,315 | -€18,698 | +€2,617 | +12.3% |
| Financial income | 75/76B | €22 | €1 | -€21 | -94.4% |
| Recurring financial income | 75 | €22 | €1 | -€21 | -94.4% |
| Profit (loss) for the period before taxes | 9903 | -€21,293 | -€18,696 | +€2,597 | +12.2% |
| Transfer from deferred taxes | 780 | €1,455 | €1,409 | -€47 | -3.2% |
| Income taxes | 67/77 | €0 | €0 | -€0 | -36.4% |
| Profit (loss) for the period | 9904 | -€19,838 | -€17,288 | +€2,550 | +12.9% |
| Transfer from tax-exempt reserves | 789 | €4,366 | €4,226 | -€141 | -3.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,472 | -€13,062 | +€2,409 | +15.6% |
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 27 October 2026 via checked.be.