TOSTER SOFTWARE: 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.
TOSTER SOFTWARE
Largest movements
- Receivables within one year +€45,303
up €45,303 (+48.6%), from €93,223 to €138,527
of which Trade receivables: +€45,303
- Intangible fixed assets +€43,136
up €43,136 (+5,958%), from €724 to €43,860
- Deferred charges and accrued income -€23,143
down €23,143 (-32.0%), from €72,278 to €49,134
- Cash -€14,250
down €14,250 (-19.2%), from €74,401 to €60,151
mainly Receivables within one year (-€45,303) and Investment in fixed assets (net) (-€44,797)
- Tangible fixed assets -€11,459
down €11,459 (-49.1%), from €23,319 to €11,860
of which Furniture and vehicles: -€10,780
- Trade debts +€39,440
up €39,440 (+40.1%), from €98,260 to €137,701
- Profit (loss) carried forward -€34,754
down €34,754, from €34,517 to -€237
- Reserves +€34,517
up €34,517 (+55.0%), from €62,759 to €97,276
- Gross operating margin -€5,682
down €5,682 (-2.7%), from €213,969 to €208,288
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 | €265,946 | €305,533 | +€39,587 | +14.9% |
| Fixed assets | 21/28 | €26,043 | €57,720 | +€31,677 | +122% |
| Intangible fixed assets | 21 | €724 | €43,860 | +€43,136 | +5,958% |
| Tangible fixed assets | 22/27 | €23,319 | €11,860 | -€11,459 | -49.1% |
| Land and buildings | 22 | €2,064 | €1,385 | -€679 | -32.9% |
| Furniture and vehicles | 24 | €21,256 | €10,475 | -€10,780 | -50.7% |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €239,902 | €247,812 | +€7,910 | +3.3% |
| Amounts receivable within one year | 40/41 | €93,223 | €138,527 | +€45,303 | +48.6% |
| Trade receivables | 40 | €92,223 | €137,527 | +€45,303 | +49.1% |
| Other amounts receivable | 41 | €1,000 | €1,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €74,401 | €60,151 | -€14,250 | -19.2% |
| Deferred charges and accrued income | 490/1 | €72,278 | €49,134 | -€23,143 | -32.0% |
| Total equity and liabilities | 10/49 | €265,946 | €305,533 | +€39,587 | +14.9% |
| Equity | 10/15 | €122,276 | €122,039 | -€237 | -0.2% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €62,759 | €97,276 | +€34,517 | +55.0% |
| Distributable reserves | 133 | €62,759 | €97,276 | +€34,517 | +55.0% |
| Profit (loss) carried forward | 14 | €34,517 | -€237 | -€34,754 | |
| Amounts payable | 17/49 | €143,670 | €183,494 | +€39,824 | +27.7% |
| Amounts payable within one year | 42/48 | €143,037 | €183,481 | +€40,444 | +28.3% |
| Trade debts | 44 | €98,260 | €137,701 | +€39,440 | +40.1% |
| Suppliers | 440/4 | €98,260 | €137,701 | +€39,440 | +40.1% |
| Taxes, remuneration and social security | 45 | €43,661 | €44,589 | +€928 | +2.1% |
| Taxes | 450/3 | €4,557 | €8,899 | +€4,342 | +95.3% |
| Remuneration and social security | 454/9 | €39,104 | €35,690 | -€3,414 | -8.7% |
| Other amounts payable | 47/48 | €1,116 | €1,192 | +€76 | +6.8% |
| Accrued charges and deferred income | 492/3 | €632 | €12 | -€620 | -98.0% |
| Remuneration, social security and pensions | 62 | €193,933 | €192,691 | -€1,242 | -0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,798 | €13,120 | +€322 | +2.5% |
| Other operating charges | 640/8 | €449 | €462 | +€12 | +2.8% |
| Gross operating margin | 9900 | €213,969 | €208,288 | -€5,682 | -2.7% |
| Operating profit (loss) | 9901 | €6,789 | €2,014 | -€4,774 | -70.3% |
| Financial income | 75/76B | €51 | €0 | -€51 | -100% |
| Recurring financial income | 75 | €51 | €0 | -€51 | -100% |
| Financial charges | 65/66B | €537 | €100 | -€437 | -81.4% |
| Recurring financial charges | 65 | €537 | €100 | -€437 | -81.4% |
| Profit (loss) for the period before taxes | 9903 | €6,303 | €1,915 | -€4,388 | -69.6% |
| Income taxes | 67/77 | €2,970 | €2,152 | -€818 | -27.5% |
| Profit (loss) for the period | 9904 | €3,333 | -€237 | -€3,570 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,333 | -€237 | -€3,570 |
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 14 October 2026 via checked.be.