TOSS: 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.
TOSS
Largest movements
- Receivables within one year +€20,347
up €20,347 (+188%), from €10,831 to €31,178
of which Other amounts receivable: +€12,264
- Other debts +€27,115
up €27,115 (+107%), from €25,396 to €52,512
- Trade debts +€10,043
up €10,043, from €0 to €10,043
- Profit (loss) carried forward -€10,009
down €10,009 (-2.9%), from €340,879 to €330,870
- Gross operating margin -€30,079
down €30,079, from €18,408 to -€11,671
- Financial charges -€843
down €843 (-25.4%), from €3,322 to €2,479
- Other operating charges -€505
down €505 (-48.9%), from €1,033 to €528
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 | €425,888 | €452,377 | +€26,488 | +6.2% |
| Fixed assets | 21/28 | €410,454 | €414,920 | +€4,465 | +1.1% |
| Tangible fixed assets | 22/27 | €34,703 | €34,703 | = | 0.0% |
| Plant, machinery and equipment | 23 | €34,703 | €34,703 | = | 0.0% |
| Financial fixed assets | 28 | €375,751 | €380,216 | +€4,465 | +1.2% |
| Current assets | 29/58 | €15,434 | €37,457 | +€22,023 | +143% |
| Amounts receivable within one year | 40/41 | €10,831 | €31,178 | +€20,347 | +188% |
| Trade receivables | 40 | €366 | €8,449 | +€8,082 | +2,206% |
| Other amounts receivable | 41 | €10,464 | €22,729 | +€12,264 | +117% |
| Cash at bank and in hand | 54/58 | - | €1,610 | +€1,610 | |
| Deferred charges and accrued income | 490/1 | €4,603 | €4,669 | +€66 | +1.4% |
| Total equity and liabilities | 10/49 | €425,888 | €452,377 | +€26,488 | +6.2% |
| Equity | 10/15 | €348,939 | €338,930 | -€10,009 | -2.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €340,879 | €330,870 | -€10,009 | -2.9% |
| Amounts payable | 17/49 | €76,949 | €113,447 | +€36,497 | +47.4% |
| Amounts payable within one year | 42/48 | €75,396 | €112,555 | +€37,158 | +49.3% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €50,000 | €50,000 | = | 0.0% |
| Credit institutions | 430/8 | €50,000 | €50,000 | = | 0.0% |
| Trade debts | 44 | €0 | €10,043 | +€10,043 | |
| Suppliers | 440/4 | €0 | €10,043 | +€10,043 | |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €25,396 | €52,512 | +€27,115 | +107% |
| Accrued charges and deferred income | 492/3 | €1,553 | €892 | -€661 | -42.6% |
| Non-recurring operating income | 76A | €24,380 | €0 | -€24,380 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €1,033 | €528 | -€505 | -48.9% |
| Gross operating margin | 9900 | €18,408 | -€11,671 | -€30,079 | |
| Operating profit (loss) | 9901 | €17,375 | -€12,199 | -€29,574 | |
| Financial income | 75/76B | €4,603 | €4,669 | +€66 | +1.4% |
| Recurring financial income | 75 | €4,603 | €4,669 | +€66 | +1.4% |
| Financial charges | 65/66B | €3,322 | €2,479 | -€843 | -25.4% |
| Recurring financial charges | 65 | €3,322 | €2,479 | -€843 | -25.4% |
| Profit (loss) for the period before taxes | 9903 | €18,656 | -€10,009 | -€28,665 | |
| Profit (loss) for the period | 9904 | €18,656 | -€10,009 | -€28,665 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,656 | -€10,009 | -€28,665 |
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 25 October 2026 via checked.be.