TOM-AGRI: 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.
TOM-AGRI
Largest movements
- Tangible fixed assets +€398,159
up €398,159 (+15.1%), from €2.6m to €3.0m
of which Plant, machinery and equipment: +€420,021
- Receivables within one year +€313,975
up €313,975 (+133%), from €236,031 to €550,006
of which Trade receivables: +€331,616
- Stocks and contracts -€309,929
down €309,929 (-17.1%), from €1.8m to €1.5m
- Cash -€80,917
down €80,917 (-10.7%), from €752,719 to €671,802
mainly Investment in fixed assets (net) (-€751,821) and Other debts (-€430,302)
- Other debts -€430,302
down €430,302 (-40.8%), from €1.1m to €623,379
- Reserves +€400,000
up €400,000 (+49.2%), from €813,000 to €1.2m
of which Distributable reserves: +€400,000
- Debts after one year +€184,370
up €184,370 (+10.3%), from €1.8m to €2.0m
- Profit (loss) carried forward +€153,348
up €153,348 (+31.4%), from €488,670 to €642,018
- Tax, wage and social debts -€147,957
down €147,957 (-68.7%), from €215,226 to €67,269
of which Taxes: -€147,987
- Gross operating margin +€145,417
up €145,417 (+13.3%), from €1.1m to €1.2m
- Depreciation +€43,349
up €43,349 (+14.0%), from €310,313 to €353,661
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 | €5,462,530 | €5,784,492 | +€321,962 | +5.9% |
| Fixed assets | 21/28 | €2,643,981 | €3,042,141 | +€398,159 | +15.1% |
| Tangible fixed assets | 22/27 | €2,643,931 | €3,042,091 | +€398,159 | +15.1% |
| Plant, machinery and equipment | 23 | €2,572,847 | €2,992,868 | +€420,021 | +16.3% |
| Furniture and vehicles | 24 | €71,084 | €49,222 | -€21,862 | -30.8% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €2,818,549 | €2,742,351 | -€76,198 | -2.7% |
| Stocks and contracts in progress | 3 | €1,812,334 | €1,502,405 | -€309,929 | -17.1% |
| Stocks | 30/36 | €1,812,334 | €1,502,405 | -€309,929 | -17.1% |
| Amounts receivable within one year | 40/41 | €236,031 | €550,006 | +€313,975 | +133% |
| Trade receivables | 40 | €182,976 | €514,591 | +€331,616 | +181% |
| Other amounts receivable | 41 | €53,055 | €35,415 | -€17,640 | -33.2% |
| Current investments | 50/53 | €4,750 | €4,750 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €752,719 | €671,802 | -€80,917 | -10.7% |
| Deferred charges and accrued income | 490/1 | €12,715 | €13,388 | +€673 | +5.3% |
| Total equity and liabilities | 10/49 | €5,462,530 | €5,784,492 | +€321,962 | +5.9% |
| Equity | 10/15 | €1,351,670 | €1,905,018 | +€553,348 | +40.9% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €813,000 | €1,213,000 | +€400,000 | +49.2% |
| Non-distributable reserves | 130/1 | €5,000 | €5,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €808,000 | €1,208,000 | +€400,000 | +49.5% |
| Profit (loss) carried forward | 14 | €488,670 | €642,018 | +€153,348 | +31.4% |
| Amounts payable | 17/49 | €4,110,860 | €3,879,474 | -€231,386 | -5.6% |
| Amounts payable after more than one year | 17 | €1,788,558 | €1,972,927 | +€184,370 | +10.3% |
| Financial debts | 170/4 | €1,788,558 | €1,972,927 | +€184,370 | +10.3% |
| Amounts payable within one year | 42/48 | €2,317,503 | €1,901,646 | -€415,857 | -17.9% |
| Current portion of amounts payable after more than one year | 42 | €288,087 | €337,880 | +€49,793 | +17.3% |
| Financial debts | 43 | €300,000 | €300,000 | = | 0.0% |
| Credit institutions | 430/8 | €300,000 | €300,000 | = | 0.0% |
| Trade debts | 44 | €460,509 | €573,117 | +€112,608 | +24.5% |
| Suppliers | 440/4 | €460,509 | €573,117 | +€112,608 | +24.5% |
| Taxes, remuneration and social security | 45 | €215,226 | €67,269 | -€147,957 | -68.7% |
| Taxes | 450/3 | €212,323 | €64,337 | -€147,987 | -69.7% |
| Remuneration and social security | 454/9 | €2,903 | €2,932 | +€30 | +1.0% |
| Other amounts payable | 47/48 | €1,053,681 | €623,379 | -€430,302 | -40.8% |
| Accrued charges and deferred income | 492/3 | €4,800 | €4,902 | +€102 | +2.1% |
| Remuneration, social security and pensions | 62 | €48,123 | €51,674 | +€3,551 | +7.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €310,313 | €353,661 | +€43,349 | +14.0% |
| Other operating charges | 640/8 | €7,648 | €7,772 | +€124 | +1.6% |
| Non-recurring operating charges | 66A | €258 | €19,210 | +€18,952 | +7,343% |
| Gross operating margin | 9900 | €1,097,356 | €1,242,772 | +€145,417 | +13.3% |
| Operating profit (loss) | 9901 | €731,014 | €810,455 | +€79,441 | +10.9% |
| Financial income | 75/76B | €4,354 | €8,094 | +€3,739 | +85.9% |
| Recurring financial income | 75 | €4,354 | €8,094 | +€3,739 | +85.9% |
| Financial charges | 65/66B | €48,264 | €48,446 | +€182 | +0.4% |
| Recurring financial charges | 65 | €48,264 | €48,446 | +€182 | +0.4% |
| Profit (loss) for the period before taxes | 9903 | €687,105 | €770,103 | +€82,998 | +12.1% |
| Income taxes | 67/77 | €213,532 | €216,756 | +€3,224 | +1.5% |
| Profit (loss) for the period | 9904 | €473,573 | €553,348 | +€79,774 | +16.8% |
| Profit (loss) for the period to be appropriated | 9905 | €473,573 | €553,348 | +€79,774 | +16.8% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.