TOSCANA: 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.
TOSCANA
Largest movements
- Receivables within one year -€46,954
no longer reported in 2025 (was €46,954)
- Tangible fixed assets -€5,630
down €5,630 (-2.0%), from €277,647 to €272,017
- Debts after one year -€43,000
down €43,000 (-57.3%), from €75,000 to €32,000
- Accrued charges and deferred income -€21,527
down €21,527 (-85.7%), from €25,112 to €3,585
- Other debts +€11,981
up €11,981 (+59.1%), from €20,267 to €32,248
- Reserves +€3,815
up €3,815 (+31.6%), from €12,054 to €15,869
of which Distributable reserves: +€3,815
- Gross operating margin -€3,420
down €3,420 (-19.2%), from €17,826 to €14,406
- Financial charges -€1,142
down €1,142 (-49.2%), from €2,323 to €1,181
- Taxes -€769
down €769 (-28.5%), from €2,696 to €1,927
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 | €363,335 | €312,735 | -€50,599 | -13.9% |
| Fixed assets | 21/28 | €315,929 | €310,298 | -€5,630 | -1.8% |
| Tangible fixed assets | 22/27 | €277,647 | €272,017 | -€5,630 | -2.0% |
| Land and buildings | 22 | €277,647 | €272,017 | -€5,630 | -2.0% |
| Financial fixed assets | 28 | €38,282 | €38,282 | = | 0.0% |
| Current assets | 29/58 | €47,406 | €2,437 | -€44,969 | -94.9% |
| Amounts receivable within one year | 40/41 | €46,954 | - | -€46,954 | |
| Other amounts receivable | 41 | €46,954 | - | -€46,954 | |
| Cash at bank and in hand | 54/58 | €240 | €2,008 | +€1,768 | +737% |
| Deferred charges and accrued income | 490/1 | €212 | €429 | +€217 | +103% |
| Total equity and liabilities | 10/49 | €363,335 | €312,735 | -€50,599 | -13.9% |
| Equity | 10/15 | €236,444 | €240,260 | +€3,815 | +1.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Revaluation surpluses | 12 | €204,391 | €204,391 | = | 0.0% |
| Reserves | 13 | €12,054 | €15,869 | +€3,815 | +31.6% |
| Non-distributable reserves | 130/1 | €469 | €469 | = | 0.0% |
| Reserves not available under the articles | 1311 | €469 | €469 | = | 0.0% |
| Distributable reserves | 133 | €11,585 | €15,400 | +€3,815 | +32.9% |
| Amounts payable | 17/49 | €126,890 | €72,476 | -€54,414 | -42.9% |
| Amounts payable after more than one year | 17 | €75,000 | €32,000 | -€43,000 | -57.3% |
| Financial debts | 170/4 | €75,000 | €32,000 | -€43,000 | -57.3% |
| Amounts payable within one year | 42/48 | €26,778 | €36,891 | +€10,113 | +37.8% |
| Trade debts | 44 | €3,815 | €2,716 | -€1,100 | -28.8% |
| Suppliers | 440/4 | €3,815 | €2,716 | -€1,100 | -28.8% |
| Taxes, remuneration and social security | 45 | €2,696 | €1,927 | -€769 | -28.5% |
| Taxes | 450/3 | €2,696 | €1,927 | -€769 | -28.5% |
| Other amounts payable | 47/48 | €20,267 | €32,248 | +€11,981 | +59.1% |
| Accrued charges and deferred income | 492/3 | €25,112 | €3,585 | -€21,527 | -85.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,630 | €5,630 | = | 0.0% |
| Other operating charges | 640/8 | €1,789 | €1,853 | +€63 | +3.5% |
| Gross operating margin | 9900 | €17,826 | €14,406 | -€3,420 | -19.2% |
| Operating profit (loss) | 9901 | €10,407 | €6,923 | -€3,484 | -33.5% |
| Financial charges | 65/66B | €2,323 | €1,181 | -€1,142 | -49.2% |
| Recurring financial charges | 65 | €2,323 | €1,181 | -€1,142 | -49.2% |
| Profit (loss) for the period before taxes | 9903 | €8,083 | €5,742 | -€2,341 | -29.0% |
| Income taxes | 67/77 | €2,696 | €1,927 | -€769 | -28.5% |
| Profit (loss) for the period | 9904 | €5,387 | €3,815 | -€1,572 | -29.2% |
| Profit (loss) for the period to be appropriated | 9905 | €5,387 | €3,815 | -€1,572 | -29.2% |
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 14 October 2026 via checked.be.