TOSUNCOL: 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.
TOSUNCOL
Largest movements
- Receivables within one year +€13,821
up €13,821 (+101%), from €13,699 to €27,520
of which Other amounts receivable: +€8,922
- Cash +€7,832
up €7,832 (+86.9%), from €9,008 to €16,841
mainly Debts after one year (+€14,560) and Current portion of long-term debt (+€4,840)
- Tangible fixed assets +€1,165
up €1,165 (+24.2%), from €4,812 to €5,977
of which Plant, machinery and equipment: +€3,469
- Deferred charges and accrued income +€900
up €900 (+83.7%), from €1,076 to €1,976
- Debts after one year +€14,560
new in 2025: €14,560
- Current portion of long-term debt +€4,840
new in 2025: €4,840
- Advances received +€2,400
new in 2025: €2,400
- Reserves +€1,796
up €1,796 (+7.3%), from €24,628 to €26,424
- Gross operating margin -€1,258
down €1,258 (-21.4%), from €5,869 to €4,611
- Depreciation +€1,104
up €1,104 (+63.6%), from €1,735 to €2,839
- Taxes -€1,102
down €1,102 (-59.5%), from €1,851 to €749
- Other operating charges +€348
up €348 (+121%), from €287 to €635
- Financial income -€163
down €163 (-8.3%), from €1,966 to €1,803
of which Non-recurring financial income: -€404
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 | €38,608 | €62,884 | +€24,276 | +62.9% |
| Fixed assets | 21/28 | €4,812 | €5,977 | +€1,165 | +24.2% |
| Tangible fixed assets | 22/27 | €4,812 | €5,977 | +€1,165 | +24.2% |
| Plant, machinery and equipment | 23 | €1,018 | €4,487 | +€3,469 | +341% |
| Furniture and vehicles | 24 | €3,794 | €1,490 | -€2,304 | -60.7% |
| Current assets | 29/58 | €33,796 | €56,907 | +€23,111 | +68.4% |
| Amounts receivable after more than one year | 29 | €10,013 | €10,571 | +€558 | +5.6% |
| Other amounts receivable | 291 | €10,013 | €10,571 | +€558 | +5.6% |
| Amounts receivable within one year | 40/41 | €13,699 | €27,520 | +€13,821 | +101% |
| Trade receivables | 40 | €4,986 | €9,886 | +€4,899 | +98.2% |
| Other amounts receivable | 41 | €8,713 | €17,635 | +€8,922 | +102% |
| Cash at bank and in hand | 54/58 | €9,008 | €16,841 | +€7,832 | +86.9% |
| Deferred charges and accrued income | 490/1 | €1,076 | €1,976 | +€900 | +83.7% |
| Total equity and liabilities | 10/49 | €38,608 | €62,884 | +€24,276 | +62.9% |
| Equity | 10/15 | €30,828 | €32,624 | +€1,796 | +5.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €24,628 | €26,424 | +€1,796 | +7.3% |
| Distributable reserves | 133 | €24,628 | €26,424 | +€1,796 | +7.3% |
| Amounts payable | 17/49 | €7,781 | €30,260 | +€22,480 | +289% |
| Amounts payable after more than one year | 17 | - | €14,560 | +€14,560 | |
| Financial debts | 170/4 | - | €14,560 | +€14,560 | |
| Amounts payable within one year | 42/48 | €7,781 | €15,700 | +€7,920 | +102% |
| Current portion of amounts payable after more than one year | 42 | - | €4,840 | +€4,840 | |
| Trade debts | 44 | €5,377 | €5,848 | +€470 | +8.7% |
| Suppliers | 440/4 | €5,377 | €5,848 | +€470 | +8.7% |
| Advances received on contracts in progress | 46 | - | €2,400 | +€2,400 | |
| Taxes, remuneration and social security | 45 | €2,403 | €2,612 | +€209 | +8.7% |
| Taxes | 450/3 | €2,403 | €2,612 | +€209 | +8.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,735 | €2,839 | +€1,104 | +63.6% |
| Other operating charges | 640/8 | €287 | €635 | +€348 | +121% |
| Gross operating margin | 9900 | €5,869 | €4,611 | -€1,258 | -21.4% |
| Operating profit (loss) | 9901 | €3,847 | €1,137 | -€2,710 | -70.4% |
| Financial income | 75/76B | €1,966 | €1,803 | -€163 | -8.3% |
| Recurring financial income | 75 | €1,562 | €1,803 | +€241 | +15.5% |
| Non-recurring financial income | 76B | €404 | - | -€404 | |
| Financial charges | 65/66B | €377 | €395 | +€18 | +4.8% |
| Recurring financial charges | 65 | €377 | €395 | +€18 | +4.8% |
| Profit (loss) for the period before taxes | 9903 | €5,436 | €2,545 | -€2,891 | -53.2% |
| Income taxes | 67/77 | €1,851 | €749 | -€1,102 | -59.5% |
| Profit (loss) for the period | 9904 | €3,585 | €1,796 | -€1,788 | -49.9% |
| Profit (loss) for the period to be appropriated | 9905 | €3,585 | €1,796 | -€1,788 | -49.9% |
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 17 October 2026 via checked.be.