VIA TOSCANA: what changed
VIA TOSCANA
Largest movements
- Stocks and contracts +€34,123
up €34,123 (+25.6%), from €133,495 to €167,618
- Tangible fixed assets -€18,408
down €18,408 (-15.9%), from €115,704 to €97,296
of which Furniture and vehicles: -€23,307
- Cash +€8,740
up €8,740 (+10.8%), from €80,728 to €89,468
mainly Other debts (+€55,646) and Net result for the year (+€38,730)
- Other debts +€55,646
up €55,646 (+161%), from €34,497 to €90,144
- Trade debts -€41,245
down €41,245 (-67.4%), from €61,230 to €19,985
- Reserves +€18,730
up €18,730 (+20.7%), from €90,671 to €109,401
of which Distributable reserves: +€18,730
- Debts after one year -€15,860
down €15,860 (-25.5%), from €62,208 to €46,348
- Tax, wage and social debts +€8,469
up €8,469 (+15.0%), from €56,507 to €64,976
of which Taxes: +€7,059
- Write-downs -€29,837
down €29,837 (-80.3%), from €37,171 to €7,334
- Depreciation +€11,443
up €11,443 (+55.6%), from €20,591 to €32,034
- Taxes +€2,837
up €2,837 (+25.3%), from €11,224 to €14,061
- Staff costs +€2,571
up €2,571 (+5.4%), from €47,805 to €50,376
- Financial charges +€2,161
up €2,161 (+51.2%), from €4,221 to €6,382
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €338,606 | €365,114 | +€26,508 | +7.8% |
| Fixed assets | 21/28 | €116,823 | €97,336 | -€19,487 | -16.7% |
| Intangible fixed assets | 21 | €1,079 | - | -€1,079 | |
| Tangible fixed assets | 22/27 | €115,704 | €97,296 | -€18,408 | -15.9% |
| Plant, machinery and equipment | 23 | €1,270 | €1,823 | +€553 | +43.6% |
| Furniture and vehicles | 24 | €98,671 | €75,364 | -€23,307 | -23.6% |
| Other tangible fixed assets | 26 | €15,764 | €20,110 | +€4,346 | +27.6% |
| Financial fixed assets | 28 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €221,783 | €267,778 | +€45,995 | +20.7% |
| Stocks and contracts in progress | 3 | €133,495 | €167,618 | +€34,123 | +25.6% |
| Stocks | 30/36 | €133,495 | €167,618 | +€34,123 | +25.6% |
| Amounts receivable within one year | 40/41 | €7,561 | €7,692 | +€132 | +1.7% |
| Trade receivables | 40 | €187 | €319 | +€132 | +70.5% |
| Other amounts receivable | 41 | €7,374 | €7,374 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €80,728 | €89,468 | +€8,740 | +10.8% |
| Deferred charges and accrued income | 490/1 | - | €3,000 | +€3,000 | |
| Total equity and liabilities | 10/49 | €338,606 | €365,114 | +€26,508 | +7.8% |
| Equity | 10/15 | €109,071 | €127,801 | +€18,730 | +17.2% |
| Contributions | 10/11 | €18,400 | €18,400 | = | 0.0% |
| Reserves | 13 | €90,671 | €109,401 | +€18,730 | +20.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €88,811 | €107,541 | +€18,730 | +21.1% |
| Amounts payable | 17/49 | €229,535 | €237,313 | +€7,778 | +3.4% |
| Amounts payable after more than one year | 17 | €62,208 | €46,348 | -€15,860 | -25.5% |
| Financial debts | 170/4 | €62,208 | €46,348 | -€15,860 | -25.5% |
| Amounts payable within one year | 42/48 | €167,327 | €190,965 | +€23,638 | +14.1% |
| Current portion of amounts payable after more than one year | 42 | €15,093 | €15,860 | +€767 | +5.1% |
| Trade debts | 44 | €61,230 | €19,985 | -€41,245 | -67.4% |
| Suppliers | 440/4 | €61,230 | €19,985 | -€41,245 | -67.4% |
| Taxes, remuneration and social security | 45 | €56,507 | €64,976 | +€8,469 | +15.0% |
| Taxes | 450/3 | €52,009 | €59,068 | +€7,059 | +13.6% |
| Remuneration and social security | 454/9 | €4,498 | €5,908 | +€1,410 | +31.3% |
| Other amounts payable | 47/48 | €34,497 | €90,144 | +€55,646 | +161% |
| Remuneration, social security and pensions | 62 | €47,805 | €50,376 | +€2,571 | +5.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,591 | €32,034 | +€11,443 | +55.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €37,171 | €7,334 | -€29,837 | -80.3% |
| Other operating charges | 640/8 | €12,329 | €12,097 | -€233 | -1.9% |
| Gross operating margin | 9900 | €154,266 | €152,260 | -€2,006 | -1.3% |
| Operating profit (loss) | 9901 | €36,370 | €50,419 | +€14,049 | +38.6% |
| Financial income | 75/76B | €7,163 | €8,754 | +€1,591 | +22.2% |
| Recurring financial income | 75 | €7,163 | €8,754 | +€1,591 | +22.2% |
| Financial charges | 65/66B | €4,221 | €6,382 | +€2,161 | +51.2% |
| Recurring financial charges | 65 | €4,221 | €6,382 | +€2,161 | +51.2% |
| Profit (loss) for the period before taxes | 9903 | €39,312 | €52,790 | +€13,479 | +34.3% |
| Income taxes | 67/77 | €11,224 | €14,061 | +€2,837 | +25.3% |
| Profit (loss) for the period | 9904 | €28,088 | €38,730 | +€10,642 | +37.9% |
| Profit (loss) for the period to be appropriated | 9905 | €28,088 | €38,730 | +€10,642 | +37.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.