TOSS B: 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 B
Largest movements
- Stocks and contracts -€240,037
down €240,037 (-19.2%), from €1.2m to €1.0m
- Receivables within one year +€132,771
up €132,771 (+39.1%), from €339,242 to €472,012
of which Trade receivables: +€117,764
- Cash -€98,031
down €98,031 (-18.2%), from €538,002 to €439,972
mainly Other debts (-€278,338) and Contributions, distributions and other (-€150,000)
- Tangible fixed assets -€22,755
down €22,755 (-20.5%), from €111,129 to €88,374
of which Furniture and vehicles: -€19,946
- Other debts -€278,338
down €278,338 (-64.7%), from €430,409 to €152,071
- Trade debts +€85,560
up €85,560 (+103%), from €83,201 to €168,760
- Tax, wage and social debts -€23,811
down €23,811 (-31.7%), from €75,226 to €51,415
of which Taxes: -€14,084
- Gross operating margin -€325,439
down €325,439 (-30.2%), from €1.1m to €752,088
- Staff costs -€78,177
down €78,177 (-13.9%), from €560,829 to €482,652
- Taxes -€59,321
down €59,321 (-48.4%), from €122,491 to €63,170
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.
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 | €2,253,738 | €2,021,068 | -€232,671 | -10.3% |
| Fixed assets | 21/28 | €118,541 | €92,869 | -€25,673 | -21.7% |
| Intangible fixed assets | 21 | €7,412 | €4,495 | -€2,917 | -39.4% |
| Tangible fixed assets | 22/27 | €111,129 | €88,374 | -€22,755 | -20.5% |
| Plant, machinery and equipment | 23 | €10,771 | €9,712 | -€1,059 | -9.8% |
| Furniture and vehicles | 24 | €84,752 | €64,806 | -€19,946 | -23.5% |
| Other tangible fixed assets | 26 | €15,606 | €13,856 | -€1,750 | -11.2% |
| Current assets | 29/58 | €2,135,197 | €1,928,199 | -€206,998 | -9.7% |
| Stocks and contracts in progress | 3 | €1,248,203 | €1,008,166 | -€240,037 | -19.2% |
| Stocks | 30/36 | €1,248,203 | €1,008,166 | -€240,037 | -19.2% |
| Amounts receivable within one year | 40/41 | €339,242 | €472,012 | +€132,771 | +39.1% |
| Trade receivables | 40 | €339,223 | €456,987 | +€117,764 | +34.7% |
| Other amounts receivable | 41 | €18 | €15,025 | +€15,007 | +81,560% |
| Cash at bank and in hand | 54/58 | €538,002 | €439,972 | -€98,031 | -18.2% |
| Deferred charges and accrued income | 490/1 | €9,750 | €8,049 | -€1,701 | -17.4% |
| Total equity and liabilities | 10/49 | €2,253,738 | €2,021,068 | -€232,671 | -10.3% |
| Equity | 10/15 | €1,585,447 | €1,604,550 | +€19,103 | +1.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,066,493 | €1,066,493 | = | 0.0% |
| Tax-exempt reserves | 132 | €56,250 | €56,250 | = | 0.0% |
| Distributable reserves | 133 | €1,010,243 | €1,010,243 | = | 0.0% |
| Profit (loss) carried forward | 14 | €500,353 | €519,457 | +€19,103 | +3.8% |
| Amounts payable | 17/49 | €668,291 | €416,517 | -€251,774 | -37.7% |
| Amounts payable after more than one year | 17 | €24,123 | €10,860 | -€13,263 | -55.0% |
| Financial debts | 170/4 | €24,123 | €10,860 | -€13,263 | -55.0% |
| Amounts payable within one year | 42/48 | €615,525 | €398,882 | -€216,643 | -35.2% |
| Current portion of amounts payable after more than one year | 42 | €9,767 | €9,722 | -€45 | -0.5% |
| Financial debts | 43 | €16,922 | €16,914 | -€8 | 0.0% |
| Credit institutions | 430/8 | €16,922 | €16,914 | -€8 | 0.0% |
| Trade debts | 44 | €83,201 | €168,760 | +€85,560 | +103% |
| Suppliers | 440/4 | €83,201 | €168,760 | +€85,560 | +103% |
| Taxes, remuneration and social security | 45 | €75,226 | €51,415 | -€23,811 | -31.7% |
| Taxes | 450/3 | €32,161 | €18,077 | -€14,084 | -43.8% |
| Remuneration and social security | 454/9 | €43,065 | €33,338 | -€9,727 | -22.6% |
| Other amounts payable | 47/48 | €430,409 | €152,071 | -€278,338 | -64.7% |
| Accrued charges and deferred income | 492/3 | €28,643 | €6,775 | -€21,868 | -76.3% |
| Remuneration, social security and pensions | 62 | €560,829 | €482,652 | -€78,177 | -13.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,502 | €27,623 | -€6,879 | -19.9% |
| Other operating charges | 640/8 | €2,006 | €1,032 | -€974 | -48.6% |
| Non-recurring operating charges | 66A | €5,029 | - | -€5,029 | |
| Gross operating margin | 9900 | €1,077,527 | €752,088 | -€325,439 | -30.2% |
| Operating profit (loss) | 9901 | €475,161 | €240,781 | -€234,379 | -49.3% |
| Financial income | 75/76B | €2,778 | €5,671 | +€2,893 | +104% |
| Recurring financial income | 75 | €2,778 | €5,671 | +€2,893 | +104% |
| Financial charges | 65/66B | €14,863 | €14,179 | -€684 | -4.6% |
| Recurring financial charges | 65 | €14,863 | €14,179 | -€684 | -4.6% |
| Non-recurring financial charges | 66B | - | €0 | = | |
| Profit (loss) for the period before taxes | 9903 | €463,075 | €232,273 | -€230,802 | -49.8% |
| Income taxes | 67/77 | €122,491 | €63,170 | -€59,321 | -48.4% |
| Profit (loss) for the period | 9904 | €340,584 | €169,103 | -€171,481 | -50.3% |
| Profit (loss) for the period to be appropriated | 9905 | €340,584 | €169,103 | -€171,481 | -50.3% |
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.