Tom-Mates: what changed
Two fiscal 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-Mates
Largest movements
- Financial fixed assets +€2.8m
up €2.8m (+44.1%), from €6.3m to €9.1m
- Current investments +€750,000
new in 2025: €750,000
- Receivables after one year +€385,000
new in 2025: €385,000
- Cash -€243,748
down €243,748 (-68.6%), from €355,290 to €111,542
mainly Investment in fixed assets (net) (-€2.8m) and Current investments (-€750,000)
- Reserves +€1.7m
up €1.7m (+48.1%), from €3.6m to €5.3m
- Debts after one year +€1.6m
up €1.6m (+25.7%), from €6.2m to €7.8m
- Current portion of long-term debt +€269,941
up €269,941 (+78.8%), from €342,757 to €612,698
- Financial income +€1.3m
up €1.3m (+445.3%), from €300,000 to €1.6m
- Taxes +€20,923
up €20,923 (+204.8%), from €10,216 to €31,140
- Gross operating margin +€9,998
up €9,998 (+2.1%), from €465,267 to €475,264
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 | €10,171,321 | €13,780,019 | +€3.6m | +35.5% |
| Formation expenses | 20 | €33,666 | €22,423 | -€11,244 | -33.4% |
| Fixed assets | 21/28 | €9,782,365 | €12,455,671 | +€2.7m | +27.3% |
| Tangible fixed assets | 22/27 | €3,458,569 | €3,341,232 | -€117,337 | -3.4% |
| Land and buildings | 22 | €3,453,694 | €3,305,742 | -€147,952 | -4.3% |
| Furniture and vehicles | 24 | €4,875 | €2,827 | -€2,049 | -42.0% |
| Assets under construction and advance payments | 27 | - | €32,664 | +€32,664 | |
| Financial fixed assets | 28 | €6,323,796 | €9,114,439 | +€2.8m | +44.1% |
| Current assets | 29/58 | €355,290 | €1,301,925 | +€946,635 | +266.4% |
| Amounts receivable after more than one year | 29 | - | €385,000 | +€385,000 | |
| Other amounts receivable | 291 | - | €385,000 | +€385,000 | |
| Amounts receivable within one year | 40/41 | €0 | €55,328 | +€55,328 | |
| Trade receivables | 40 | €0 | €16,173 | +€16,173 | |
| Other amounts receivable | 41 | - | €39,154 | +€39,154 | |
| Current investments | 50/53 | - | €750,000 | +€750,000 | |
| Cash at bank and in hand | 54/58 | €355,290 | €111,542 | -€243,748 | -68.6% |
| Deferred charges and accrued income | 490/1 | - | €55 | +€55 | |
| Total equity and liabilities | 10/49 | €10,171,321 | €13,780,019 | +€3.6m | +35.5% |
| Equity | 10/15 | €3,583,895 | €5,306,077 | +€1.7m | +48.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €3,578,895 | €5,301,077 | +€1.7m | +48.1% |
| Distributable reserves | 133 | €3,578,895 | €5,301,077 | +€1.7m | +48.1% |
| Amounts payable | 17/49 | €6,587,426 | €8,473,942 | +€1.9m | +28.6% |
| Amounts payable after more than one year | 17 | €6,168,053 | €7,753,300 | +€1.6m | +25.7% |
| Financial debts | 170/4 | €6,168,053 | €7,753,300 | +€1.6m | +25.7% |
| Amounts payable within one year | 42/48 | €419,373 | €717,830 | +€298,457 | +71.2% |
| Current portion of amounts payable after more than one year | 42 | €342,757 | €612,698 | +€269,941 | +78.8% |
| Trade debts | 44 | €49,636 | €47,949 | -€1,688 | -3.4% |
| Suppliers | 440/4 | €49,636 | €47,949 | -€1,688 | -3.4% |
| Taxes, remuneration and social security | 45 | €25,732 | €55,113 | +€29,381 | +114.2% |
| Taxes | 450/3 | €25,732 | €55,113 | +€29,381 | +114.2% |
| Other amounts payable | 47/48 | €1,248 | €2,070 | +€822 | +65.9% |
| Accrued charges and deferred income | 492/3 | - | €2,813 | +€2,813 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €160,466 | €161,244 | +€778 | +0.5% |
| Other operating charges | 640/8 | €590 | €1,206 | +€616 | +104.3% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €465,267 | €475,264 | +€9,998 | +2.1% |
| Operating profit (loss) | 9901 | €304,210 | €312,814 | +€8,604 | +2.8% |
| Financial income | 75/76B | €300,000 | €1,635,881 | +€1.3m | +445.3% |
| Recurring financial income | 75 | €300,000 | €1,635,881 | +€1.3m | +445.3% |
| Financial charges | 65/66B | €193,488 | €195,375 | +€1,887 | +1.0% |
| Recurring financial charges | 65 | €193,488 | €195,375 | +€1,887 | +1.0% |
| Profit (loss) for the period before taxes | 9903 | €410,722 | €1,753,321 | +€1.3m | +326.9% |
| Income taxes | 67/77 | €10,216 | €31,140 | +€20,923 | +204.8% |
| Profit (loss) for the period | 9904 | €400,506 | €1,722,181 | +€1.3m | +330.0% |
| Profit (loss) for the period to be appropriated | 9905 | €400,506 | €1,722,181 | +€1.3m | +330.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.