TOSCO CONSULT: 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.
TOSCO CONSULT
Largest movements
- Receivables within one year +€8,281
up €8,281 (+28.3%), from €29,263 to €37,544
of which Other amounts receivable: +€8,281
- Profit (loss) carried forward +€36,444
up €36,444 (+30.9%), from -€117,955 to -€81,512
- Contributions -€30,000
down €30,000 (-20.6%), from €145,419 to €115,419
- Other debts +€1,796
new in 2025: €1,796
- Gross operating margin +€979
up €979 (+2.7%), from €35,914 to €36,893
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 | €29,353 | €37,592 | +€8,239 | +28.1% |
| Current assets | 29/58 | €29,353 | €37,592 | +€8,239 | +28.1% |
| Amounts receivable within one year | 40/41 | €29,263 | €37,544 | +€8,281 | +28.3% |
| Trade receivables | 40 | €10,890 | €10,890 | = | 0.0% |
| Other amounts receivable | 41 | €18,373 | €26,654 | +€8,281 | +45.1% |
| Cash at bank and in hand | 54/58 | €91 | €49 | -€42 | -46.5% |
| Total equity and liabilities | 10/49 | €29,353 | €37,592 | +€8,239 | +28.1% |
| Equity | 10/15 | €27,463 | €33,907 | +€6,444 | +23.5% |
| Contributions | 10/11 | €145,419 | €115,419 | -€30,000 | -20.6% |
| Profit (loss) carried forward | 14 | -€117,955 | -€81,512 | +€36,444 | +30.9% |
| Amounts payable | 17/49 | €1,890 | €3,686 | +€1,796 | +95.0% |
| Amounts payable within one year | 42/48 | €1,890 | €3,686 | +€1,796 | +95.0% |
| Taxes, remuneration and social security | 45 | €1,890 | €1,890 | = | 0.0% |
| Taxes | 450/3 | €1,890 | €1,890 | = | 0.0% |
| Other amounts payable | 47/48 | - | €1,796 | +€1,796 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €35,914 | €36,893 | +€979 | +2.7% |
| Operating profit (loss) | 9901 | €35,527 | €36,493 | +€966 | +2.7% |
| Financial charges | 65/66B | €60 | €50 | -€10 | -17.5% |
| Recurring financial charges | 65 | €60 | €50 | -€10 | -17.5% |
| Profit (loss) for the period before taxes | 9903 | €35,467 | €36,444 | +€977 | +2.8% |
| Profit (loss) for the period | 9904 | €35,467 | €36,444 | +€977 | +2.8% |
| Profit (loss) for the period to be appropriated | 9905 | €35,467 | €36,444 | +€977 | +2.8% |
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.