TOSCABEL DESIGN: 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.
TOSCABEL DESIGN
Largest movements
- Receivables within one year +€48,331
up €48,331 (+99.3%), from €48,684 to €97,014
of which Other amounts receivable: +€46,374
- Cash -€6,473
down €6,473 (-100%), from €6,473 to €0
mainly Receivables within one year (-€48,331) and Deferred charges and accrued income (-€1,820)
- Deferred charges and accrued income +€1,820
new in 2025: €1,820
- Profit (loss) carried forward +€19,540
up €19,540 (+59.1%), from €33,054 to €52,594
- Trade debts +€15,822
up €15,822 (+3,337%), from €474 to €16,296
- Tax, wage and social debts +€5,290
up €5,290 (+23.0%), from €23,027 to €28,316
- Short-term financial debts +€2,999
up €2,999, from €0 to €2,999
- Gross operating margin -€7,665
down €7,665 (-19.5%), from €39,403 to €31,738
- Financial income +€3,075
up €3,075 (+370%), from €832 to €3,906
- Taxes +€1,794
up €1,794 (+18.4%), from €9,725 to €11,519
- Depreciation -€1,040
down €1,040 (-44.2%), from €2,354 to €1,314
- Financial charges -€864
down €864 (-26.3%), from €3,290 to €2,426
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 | €57,555 | €101,205 | +€43,650 | +75.8% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €2,398 | €2,371 | -€28 | -1.1% |
| Tangible fixed assets | 22/27 | €2,398 | €2,371 | -€28 | -1.1% |
| Plant, machinery and equipment | 23 | €1,820 | €1,877 | +€57 | +3.1% |
| Furniture and vehicles | 24 | €578 | €493 | -€85 | -14.7% |
| Current assets | 29/58 | €55,157 | €98,834 | +€43,678 | +79.2% |
| Amounts receivable within one year | 40/41 | €48,684 | €97,014 | +€48,331 | +99.3% |
| Trade receivables | 40 | - | €1,956 | +€1,956 | |
| Other amounts receivable | 41 | €48,684 | €95,058 | +€46,374 | +95.3% |
| Cash at bank and in hand | 54/58 | €6,473 | €0 | -€6,473 | -100% |
| Deferred charges and accrued income | 490/1 | - | €1,820 | +€1,820 | |
| Total equity and liabilities | 10/49 | €57,555 | €101,205 | +€43,650 | +75.8% |
| Equity | 10/15 | €34,054 | €53,594 | +€19,540 | +57.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,054 | €52,594 | +€19,540 | +59.1% |
| Amounts payable | 17/49 | €23,501 | €47,611 | +€24,110 | +103% |
| Amounts payable within one year | 42/48 | €23,501 | €47,611 | +€24,110 | +103% |
| Financial debts | 43 | €0 | €2,999 | +€2,999 | |
| Credit institutions | 430/8 | €0 | €2,999 | +€2,999 | |
| Trade debts | 44 | €474 | €16,296 | +€15,822 | +3,337% |
| Suppliers | 440/4 | €474 | €16,296 | +€15,822 | +3,337% |
| Taxes, remuneration and social security | 45 | €23,027 | €28,316 | +€5,290 | +23.0% |
| Taxes | 450/3 | €23,027 | €28,316 | +€5,290 | +23.0% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,354 | €1,314 | -€1,040 | -44.2% |
| Other operating charges | 640/8 | €5 | €845 | +€841 | +18,314% |
| Gross operating margin | 9900 | €39,403 | €31,738 | -€7,665 | -19.5% |
| Operating profit (loss) | 9901 | €37,044 | €29,579 | -€7,465 | -20.2% |
| Financial income | 75/76B | €832 | €3,906 | +€3,075 | +370% |
| Recurring financial income | 75 | €832 | €3,906 | +€3,075 | +370% |
| Financial charges | 65/66B | €3,290 | €2,426 | -€864 | -26.3% |
| Recurring financial charges | 65 | €3,290 | €2,426 | -€864 | -26.3% |
| Profit (loss) for the period before taxes | 9903 | €34,586 | €31,059 | -€3,526 | -10.2% |
| Income taxes | 67/77 | €9,725 | €11,519 | +€1,794 | +18.4% |
| Profit (loss) for the period | 9904 | €24,860 | €19,540 | -€5,320 | -21.4% |
| Profit (loss) for the period to be appropriated | 9905 | €24,860 | €19,540 | -€5,320 | -21.4% |
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 22 October 2026 via checked.be.