TOLIMA: 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.
TOLIMA
Largest movements
- Current investments -€48,943
down €48,943 (-100.0%), from €48,943 to €0
- Tangible fixed assets +€8,492
up €8,492 (+48.5%), from €17,523 to €26,014
of which Furniture and vehicles: +€6,679
- Cash +€4,681
up €4,681 (+31.9%), from €14,663 to €19,344
mainly Net result for the year (+€83,340) and Current investments (+€48,943)
- Receivables within one year -€2,472
down €2,472 (-100.0%), from €2,472 to €0
of which Other amounts receivable: -€2,472
- Deferred charges and accrued income +€1,043
up €1,043 (+58.7%), from €1,777 to €2,820
- Other debts -€64,113
down €64,113 (-99.0%), from €64,731 to €618
- Reserves +€33,340
up €33,340 (+1570.3%), from €2,123 to €35,463
- Trade debts -€7,619
down €7,619 (-77.9%), from €9,780 to €2,160
- Tax, wage and social debts +€1,193
up €1,193 (+13.7%), from €8,743 to €9,936
- Gross operating margin +€6,872
up €6,872 (+6.7%), from €103,019 to €109,891
- Financial income -€2,495
down €2,495 (-100.0%), from €2,495 to €0
- Taxes +€1,773
up €1,773 (+8.3%), from €21,350 to €23,123
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 | €85,378 | €48,178 | -€37,200 | -43.6% |
| Fixed assets | 21/28 | €17,523 | €26,014 | +€8,492 | +48.5% |
| Tangible fixed assets | 22/27 | €17,523 | €26,014 | +€8,492 | +48.5% |
| Plant, machinery and equipment | 23 | €555 | €2,368 | +€1,812 | +326.5% |
| Furniture and vehicles | 24 | €4,208 | €10,887 | +€6,679 | +158.7% |
| Other tangible fixed assets | 26 | €12,760 | €12,760 | = | 0.0% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €67,855 | €22,164 | -€45,691 | -67.3% |
| Amounts receivable within one year | 40/41 | €2,472 | €0 | -€2,472 | -100.0% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €2,472 | €0 | -€2,472 | -100.0% |
| Current investments | 50/53 | €48,943 | €0 | -€48,943 | -100.0% |
| Cash at bank and in hand | 54/58 | €14,663 | €19,344 | +€4,681 | +31.9% |
| Deferred charges and accrued income | 490/1 | €1,777 | €2,820 | +€1,043 | +58.7% |
| Total equity and liabilities | 10/49 | €85,378 | €48,178 | -€37,200 | -43.6% |
| Equity | 10/15 | €2,124 | €35,464 | +€33,340 | +1569.5% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €2,123 | €35,463 | +€33,340 | +1570.3% |
| Distributable reserves | 133 | €2,123 | €35,463 | +€33,340 | +1570.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €83,254 | €12,715 | -€70,539 | -84.7% |
| Amounts payable within one year | 42/48 | €83,254 | €12,715 | -€70,539 | -84.7% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €9,780 | €2,160 | -€7,619 | -77.9% |
| Suppliers | 440/4 | €9,780 | €2,160 | -€7,619 | -77.9% |
| Taxes, remuneration and social security | 45 | €8,743 | €9,936 | +€1,193 | +13.7% |
| Taxes | 450/3 | €8,743 | €9,936 | +€1,193 | +13.7% |
| Other amounts payable | 47/48 | €64,731 | €618 | -€64,113 | -99.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,260 | €1,897 | +€637 | +50.5% |
| Other operating charges | 640/8 | €1,525 | €1,369 | -€156 | -10.2% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €103,019 | €109,891 | +€6,872 | +6.7% |
| Operating profit (loss) | 9901 | €100,234 | €106,625 | +€6,391 | +6.4% |
| Financial income | 75/76B | €2,495 | €0 | -€2,495 | -100.0% |
| Recurring financial income | 75 | €2,495 | €0 | -€2,495 | -100.0% |
| Financial charges | 65/66B | €211 | €163 | -€48 | -22.7% |
| Recurring financial charges | 65 | €211 | €163 | -€48 | -22.7% |
| Profit (loss) for the period before taxes | 9903 | €102,519 | €106,462 | +€3,944 | +3.8% |
| Income taxes | 67/77 | €21,350 | €23,123 | +€1,773 | +8.3% |
| Profit (loss) for the period | 9904 | €81,169 | €83,340 | +€2,171 | +2.7% |
| Profit (loss) for the period to be appropriated | 9905 | €81,169 | €83,340 | +€2,171 | +2.7% |
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 11 October 2026 via checked.be.