Tom Technics: 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 Technics
Largest movements
- Cash +€104,696
up €104,696 (+1,087%), from €9,633 to €114,329
mainly Advances received (+€77,958) and Net result for the year (+€30,524)
- Stocks and contracts +€46,766
up €46,766 (+499%), from €9,363 to €56,128
of which Contracts in progress: +€49,300
- Receivables within one year -€24,474
down €24,474 (-23.5%), from €104,097 to €79,623
of which Trade receivables: -€25,302
- Advances received +€77,958
new in 2025: €77,958
- Reserves +€30,000
up €30,000 (+60.0%), from €50,000 to €80,000
- Tax, wage and social debts +€12,123
up €12,123 (+79.1%), from €15,325 to €27,448
- Debts after one year +€5,000
up €5,000 (+4.3%), from €115,000 to €120,000
- Gross operating margin -€32,497
down €32,497 (-34.1%), from €95,219 to €62,722
- Taxes -€3,626
down €3,626 (-23.7%), from €15,300 to €11,674
- Depreciation +€1,258
up €1,258 (+6.2%), from €20,186 to €21,443
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 | €200,658 | €328,232 | +€127,574 | +63.6% |
| Fixed assets | 21/28 | €75,965 | €75,772 | -€193 | -0.3% |
| Tangible fixed assets | 22/27 | €75,965 | €75,772 | -€193 | -0.3% |
| Land and buildings | 22 | €38,690 | €33,072 | -€5,618 | -14.5% |
| Plant, machinery and equipment | 23 | €13,870 | €10,010 | -€3,860 | -27.8% |
| Furniture and vehicles | 24 | €23,405 | €32,690 | +€9,284 | +39.7% |
| Current assets | 29/58 | €124,692 | €252,460 | +€127,768 | +102% |
| Stocks and contracts in progress | 3 | €9,363 | €56,128 | +€46,766 | +499% |
| Stocks | 30/36 | €9,363 | €6,828 | -€2,535 | -27.1% |
| Contracts in progress | 37 | - | €49,300 | +€49,300 | |
| Amounts receivable within one year | 40/41 | €104,097 | €79,623 | -€24,474 | -23.5% |
| Trade receivables | 40 | €93,605 | €68,303 | -€25,302 | -27.0% |
| Other amounts receivable | 41 | €10,492 | €11,320 | +€828 | +7.9% |
| Cash at bank and in hand | 54/58 | €9,633 | €114,329 | +€104,696 | +1,087% |
| Deferred charges and accrued income | 490/1 | €1,600 | €2,380 | +€780 | +48.8% |
| Total equity and liabilities | 10/49 | €200,658 | €328,232 | +€127,574 | +63.6% |
| Equity | 10/15 | €63,361 | €93,885 | +€30,524 | +48.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €50,000 | €80,000 | +€30,000 | +60.0% |
| Distributable reserves | 133 | €50,000 | €80,000 | +€30,000 | +60.0% |
| Profit (loss) carried forward | 14 | €10,861 | €11,385 | +€524 | +4.8% |
| Amounts payable | 17/49 | €137,297 | €234,348 | +€97,051 | +70.7% |
| Amounts payable after more than one year | 17 | €115,000 | €120,000 | +€5,000 | +4.3% |
| Other amounts payable | 178/9 | €115,000 | €120,000 | +€5,000 | +4.3% |
| Amounts payable within one year | 42/48 | €22,297 | €114,348 | +€92,051 | +413% |
| Trade debts | 44 | €5,228 | €4,718 | -€510 | -9.8% |
| Suppliers | 440/4 | €5,228 | €4,718 | -€510 | -9.8% |
| Advances received on contracts in progress | 46 | - | €77,958 | +€77,958 | |
| Taxes, remuneration and social security | 45 | €15,325 | €27,448 | +€12,123 | +79.1% |
| Taxes | 450/3 | €15,325 | €27,448 | +€12,123 | +79.1% |
| Other amounts payable | 47/48 | €1,744 | €4,224 | +€2,480 | +142% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,186 | €21,443 | +€1,258 | +6.2% |
| Other operating charges | 640/8 | €1,930 | €1,246 | -€683 | -35.4% |
| Gross operating margin | 9900 | €95,219 | €62,722 | -€32,497 | -34.1% |
| Operating profit (loss) | 9901 | €73,104 | €40,032 | -€33,072 | -45.2% |
| Financial income | 75/76B | €3,210 | €2,265 | -€945 | -29.4% |
| Recurring financial income | 75 | €3,210 | €2,265 | -€945 | -29.4% |
| Financial charges | 65/66B | €153 | €100 | -€53 | -34.5% |
| Recurring financial charges | 65 | €153 | €100 | -€53 | -34.5% |
| Profit (loss) for the period before taxes | 9903 | €76,161 | €42,197 | -€33,963 | -44.6% |
| Income taxes | 67/77 | €15,300 | €11,674 | -€3,626 | -23.7% |
| Profit (loss) for the period | 9904 | €60,861 | €30,524 | -€30,337 | -49.8% |
| Profit (loss) for the period to be appropriated | 9905 | €60,861 | €30,524 | -€30,337 | -49.8% |
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 14 October 2026 via checked.be.