TOSUN: 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.
TOSUN
Largest movements
- Receivables within one year -€6,767
down €6,767 (-29.4%), from €23,052 to €16,285
of which Trade receivables: -€8,249
- Tangible fixed assets -€1,707
no longer reported in 2025 (was €1,707)
- Cash +€1,077
up €1,077 (+86.4%), from €1,247 to €2,324
mainly Receivables within one year (+€6,767) and Investment in fixed assets (net) (+€1,433)
- Profit (loss) carried forward -€5,409
down €5,409 (-18.0%), from -€30,094 to -€35,503
- Trade debts -€1,988
down €1,988 (-22.4%), from €8,884 to €6,896
- Turnover -€24,089
down €24,089 (-32.9%), from €73,313 to €49,224
- Purchases and services -€15,949
down €15,949 (-21.3%), from €74,803 to €58,854
- Depreciation -€4,253
down €4,253 (-91.9%), from €4,627 to €374
- Gross operating margin -€1,804
down €1,804 (-151.1%), from -€1,194 to -€2,998
- Financial charges +€761
up €761 (+1289.8%), from €59 to €820
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
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 | €26,106 | €18,609 | -€7,497 | -28.7% |
| Fixed assets | 21/28 | €1,807 | - | -€1,807 | |
| Tangible fixed assets | 22/27 | €1,707 | - | -€1,707 | |
| Furniture and vehicles | 24 | €1,707 | - | -€1,707 | |
| Financial fixed assets | 28 | €100 | - | -€100 | |
| Current assets | 29/58 | €24,299 | €18,609 | -€5,690 | -23.4% |
| Amounts receivable within one year | 40/41 | €23,052 | €16,285 | -€6,767 | -29.4% |
| Trade receivables | 40 | €21,813 | €13,564 | -€8,249 | -37.8% |
| Other amounts receivable | 41 | €1,239 | €2,721 | +€1,482 | +119.6% |
| Cash at bank and in hand | 54/58 | €1,247 | €2,324 | +€1,077 | +86.4% |
| Total equity and liabilities | 10/49 | €26,106 | €18,609 | -€7,497 | -28.7% |
| Equity | 10/15 | €17,122 | €11,713 | -€5,409 | -31.6% |
| Contributions | 10/11 | €34,457 | €34,457 | = | 0.0% |
| Reserves | 13 | €12,759 | €12,759 | = | 0.0% |
| Distributable reserves | 133 | €12,759 | €12,759 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,094 | -€35,503 | -€5,409 | -18.0% |
| Amounts payable | 17/49 | €8,984 | €6,896 | -€2,088 | -23.2% |
| Amounts payable within one year | 42/48 | €8,984 | €6,896 | -€2,088 | -23.2% |
| Trade debts | 44 | €8,884 | €6,896 | -€1,988 | -22.4% |
| Suppliers | 440/4 | €8,884 | €6,896 | -€1,988 | -22.4% |
| Taxes, remuneration and social security | 45 | €100 | - | -€100 | |
| Taxes | 450/3 | €100 | - | -€100 | |
| Turnover | 70 | €73,313 | €49,224 | -€24,089 | -32.9% |
| Non-recurring operating income | 76A | €296 | €6,632 | +€6,336 | +2140.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €74,803 | €58,854 | -€15,949 | -21.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,627 | €374 | -€4,253 | -91.9% |
| Other operating charges | 640/8 | €1,852 | €1,301 | -€551 | -29.8% |
| Gross operating margin | 9900 | -€1,194 | -€2,998 | -€1,804 | -151.1% |
| Operating profit (loss) | 9901 | -€7,673 | -€4,673 | +€3,000 | +39.1% |
| Financial income | 75/76B | - | €84 | +€84 | |
| Recurring financial income | 75 | - | €84 | +€84 | |
| Financial charges | 65/66B | €59 | €820 | +€761 | +1289.8% |
| Recurring financial charges | 65 | €59 | €820 | +€761 | +1289.8% |
| Profit (loss) for the period before taxes | 9903 | -€7,732 | -€5,409 | +€2,323 | +30.0% |
| Profit (loss) for the period | 9904 | -€7,732 | -€5,409 | +€2,323 | +30.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,732 | -€5,409 | +€2,323 | +30.0% |
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 5 October 2026 via checked.be.