TOSCH: what changed
Two fiscal 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.
TOSCH
Largest movements
- Receivables within one year +€1,857
up €1,857 (+14.5%), from €12,770 to €14,627
- Tangible fixed assets +€625
up €625 (+60.1%), from €1,040 to €1,666
of which Plant, machinery and equipment: +€1,167
- Profit (loss) carried forward +€8,656
up €8,656 (+20.1%), from -€43,016 to -€34,360
- Tax, wage and social debts -€6,912
down €6,912 (-49.6%), from €13,950 to €7,037
- Short-term financial debts +€1,648
up €1,648 (+28.2%), from €5,840 to €7,489
- Debts after one year -€750
down €750 (-2.8%), from €27,267 to €26,517
- Gross operating margin +€9,281
up €9,281 (+276.7%), from €3,354 to €12,635
- Other operating charges +€1,136
up €1,136 (+249.1%), from €456 to €1,592
- Staff costs -€470
down €470 (-42.8%), from €1,098 to €628
- Financial charges -€312
down €312 (-21.1%), from €1,482 to €1,170
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.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €13,810 | €16,293 | +€2,483 | +18.0% |
| Fixed assets | 21/28 | €1,040 | €1,666 | +€625 | +60.1% |
| Tangible fixed assets | 22/27 | €1,040 | €1,666 | +€625 | +60.1% |
| Plant, machinery and equipment | 23 | - | €1,167 | +€1,167 | |
| Furniture and vehicles | 24 | €1,040 | €499 | -€541 | -52.0% |
| Current assets | 29/58 | €12,770 | €14,627 | +€1,857 | +14.5% |
| Amounts receivable within one year | 40/41 | €12,770 | €14,627 | +€1,857 | +14.5% |
| Other amounts receivable | 41 | €12,770 | €14,627 | +€1,857 | +14.5% |
| Total equity and liabilities | 10/49 | €13,810 | €16,293 | +€2,483 | +18.0% |
| Equity | 10/15 | -€39,132 | -€30,476 | +€8,656 | +22.1% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €384 | €384 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €384 | +€384 | |
| Reserves not available under the articles | 1311 | - | €384 | +€384 | |
| Distributable reserves | 133 | €384 | - | -€384 | |
| Profit (loss) carried forward | 14 | -€43,016 | -€34,360 | +€8,656 | +20.1% |
| Amounts payable | 17/49 | €52,942 | €46,769 | -€6,173 | -11.7% |
| Amounts payable after more than one year | 17 | €27,267 | €26,517 | -€750 | -2.8% |
| Financial debts | 170/4 | €27,267 | €26,517 | -€750 | -2.8% |
| Amounts payable within one year | 42/48 | €25,676 | €20,252 | -€5,423 | -21.1% |
| Financial debts | 43 | €5,840 | €7,489 | +€1,648 | +28.2% |
| Credit institutions | 430/8 | €5,840 | €7,489 | +€1,648 | +28.2% |
| Trade debts | 44 | €5,885 | €5,726 | -€159 | -2.7% |
| Suppliers | 440/4 | €5,885 | €5,726 | -€159 | -2.7% |
| Taxes, remuneration and social security | 45 | €13,950 | €7,037 | -€6,912 | -49.6% |
| Taxes | 450/3 | €13,950 | €7,037 | -€6,912 | -49.6% |
| Remuneration, social security and pensions | 62 | €1,098 | €628 | -€470 | -42.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €709 | €678 | -€31 | -4.4% |
| Other operating charges | 640/8 | €456 | €1,592 | +€1,136 | +249.1% |
| Gross operating margin | 9900 | €3,354 | €12,635 | +€9,281 | +276.7% |
| Operating profit (loss) | 9901 | €1,091 | €9,737 | +€8,645 | +792.1% |
| Financial income | 75/76B | €35 | €89 | +€55 | +157.7% |
| Recurring financial income | 75 | €35 | €89 | +€55 | +157.7% |
| Financial charges | 65/66B | €1,482 | €1,170 | -€312 | -21.1% |
| Recurring financial charges | 65 | €1,482 | €1,170 | -€312 | -21.1% |
| Profit (loss) for the period before taxes | 9903 | -€356 | €8,656 | +€9,012 | |
| Profit (loss) for the period | 9904 | -€356 | €8,656 | +€9,012 | |
| Profit (loss) for the period to be appropriated | 9905 | -€356 | €8,656 | +€9,012 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.