TOSUNCO: 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.
TOSUNCO
Largest movements
- Tangible fixed assets +€1.1m
up €1.1m (+385.0%), from €283,309 to €1.4m
of which Land and buildings: +€1.1m
- Receivables within one year -€84,624
down €84,624 (-93.1%), from €90,931 to €6,307
of which Other amounts receivable: -€80,460
- Cash -€83,425
down €83,425 (-53.0%), from €157,365 to €73,940
mainly Investment in fixed assets (net) (-€1.1m) and Net result for the year (-€22,512)
- Debts after one year +€865,258
up €865,258 (+504.7%), from €171,452 to €1.0m
- Other debts +€35,587
up €35,587 (+7975.3%), from €446 to €36,034
- Current portion of long-term debt +€32,023
up €32,023 (+668.7%), from €4,789 to €36,811
- Profit (loss) carried forward -€22,512
down €22,512 (-17.0%), from €132,285 to €109,773
- Gross operating margin +€168,354
up €168,354 (+54.5%), from €308,676 to €477,030
- Staff costs +€124,908
up €124,908 (+42.6%), from €293,038 to €417,946
- Depreciation +€24,675
up €24,675 (+159.6%), from €15,464 to €40,139
- Financial charges +€21,036
up €21,036 (+131.8%), from €15,959 to €36,994
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 | €541,389 | €1,465,995 | +€924,606 | +170.8% |
| Fixed assets | 21/28 | €283,309 | €1,374,160 | +€1.1m | +385.0% |
| Tangible fixed assets | 22/27 | €283,309 | €1,374,160 | +€1.1m | +385.0% |
| Land and buildings | 22 | €253,240 | €1,351,826 | +€1.1m | +433.8% |
| Plant, machinery and equipment | 23 | €24,813 | €18,672 | -€6,141 | -24.8% |
| Furniture and vehicles | 24 | €1,679 | €1,055 | -€624 | -37.2% |
| Other tangible fixed assets | 26 | €3,577 | €2,607 | -€970 | -27.1% |
| Current assets | 29/58 | €258,080 | €91,835 | -€166,245 | -64.4% |
| Stocks and contracts in progress | 3 | €7,845 | €8,345 | +€500 | +6.4% |
| Stocks | 30/36 | €7,845 | €8,345 | +€500 | +6.4% |
| Amounts receivable within one year | 40/41 | €90,931 | €6,307 | -€84,624 | -93.1% |
| Trade receivables | 40 | €8,971 | €4,807 | -€4,164 | -46.4% |
| Other amounts receivable | 41 | €81,960 | €1,500 | -€80,460 | -98.2% |
| Cash at bank and in hand | 54/58 | €157,365 | €73,940 | -€83,425 | -53.0% |
| Deferred charges and accrued income | 490/1 | €1,938 | €3,242 | +€1,304 | +67.3% |
| Total equity and liabilities | 10/49 | €541,389 | €1,465,995 | +€924,606 | +170.8% |
| Equity | 10/15 | €284,745 | €262,233 | -€22,512 | -7.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €133,860 | €133,860 | = | 0.0% |
| Distributable reserves | 133 | €133,860 | €133,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €132,285 | €109,773 | -€22,512 | -17.0% |
| Amounts payable | 17/49 | €256,644 | €1,203,762 | +€947,118 | +369.0% |
| Amounts payable after more than one year | 17 | €171,452 | €1,036,710 | +€865,258 | +504.7% |
| Financial debts | 170/4 | €171,452 | €1,036,710 | +€865,258 | +504.7% |
| Amounts payable within one year | 42/48 | €85,193 | €167,053 | +€81,860 | +96.1% |
| Current portion of amounts payable after more than one year | 42 | €4,789 | €36,811 | +€32,023 | +668.7% |
| Trade debts | 44 | €29,320 | €31,726 | +€2,406 | +8.2% |
| Suppliers | 440/4 | €29,320 | €31,726 | +€2,406 | +8.2% |
| Taxes, remuneration and social security | 45 | €50,638 | €62,482 | +€11,844 | +23.4% |
| Taxes | 450/3 | €23,468 | €29,156 | +€5,687 | +24.2% |
| Remuneration and social security | 454/9 | €27,170 | €33,326 | +€6,156 | +22.7% |
| Other amounts payable | 47/48 | €446 | €36,034 | +€35,587 | +7975.3% |
| Remuneration, social security and pensions | 62 | €293,038 | €417,946 | +€124,908 | +42.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,464 | €40,139 | +€24,675 | +159.6% |
| Other operating charges | 640/8 | €4,340 | €4,554 | +€215 | +4.9% |
| Gross operating margin | 9900 | €308,676 | €477,030 | +€168,354 | +54.5% |
| Operating profit (loss) | 9901 | -€4,166 | €14,391 | +€18,557 | |
| Financial income | 75/76B | €4,085 | €91 | -€3,994 | -97.8% |
| Recurring financial income | 75 | €4,085 | €91 | -€3,994 | -97.8% |
| Financial charges | 65/66B | €15,959 | €36,994 | +€21,036 | +131.8% |
| Recurring financial charges | 65 | €15,959 | €36,994 | +€21,036 | +131.8% |
| Profit (loss) for the period before taxes | 9903 | -€16,039 | -€22,512 | -€6,473 | -40.4% |
| Income taxes | 67/77 | -€12 | - | +€12 | |
| Profit (loss) for the period | 9904 | -€16,027 | -€22,512 | -€6,485 | -40.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,027 | -€22,512 | -€6,485 | -40.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.