TOMA!: 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.
TOMA!
Largest movements
- Current investments -€69,774
down €69,774 (-80.9%), from €86,291 to €16,517
- Tangible fixed assets +€16,820
up €16,820 (+302%), from €5,562 to €22,382
of which Furniture and vehicles: +€18,072
- Cash -€1,611
down €1,611 (-3.5%), from €45,919 to €44,308
mainly Contributions, distributions and other (-€102,000) and Investment in fixed assets (net) (-€23,832)
- Reserves -€43,439
down €43,439 (-59.9%), from €72,487 to €29,048
- Other debts -€6,860
down €6,860 (-14.3%), from €47,813 to €40,952
- Tax, wage and social debts -€2,543
down €2,543 (-19.7%), from €12,911 to €10,369
- Financial income +€17,386
up €17,386 (+8,096%), from €215 to €17,600
- Depreciation +€5,386
up €5,386 (+331%), from €1,626 to €7,013
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 | €154,380 | €100,957 | -€53,423 | -34.6% |
| Fixed assets | 21/28 | €5,562 | €22,382 | +€16,820 | +302% |
| Tangible fixed assets | 22/27 | €5,562 | €22,382 | +€16,820 | +302% |
| Land and buildings | 22 | €3,487 | €2,463 | -€1,024 | -29.4% |
| Plant, machinery and equipment | 23 | €1,666 | €1,437 | -€229 | -13.7% |
| Furniture and vehicles | 24 | €410 | €18,482 | +€18,072 | +4,412% |
| Current assets | 29/58 | €148,817 | €78,575 | -€70,242 | -47.2% |
| Amounts receivable within one year | 40/41 | €15,330 | €16,118 | +€788 | +5.1% |
| Trade receivables | 40 | €15,330 | €15,803 | +€473 | +3.1% |
| Other amounts receivable | 41 | €0 | €315 | +€315 | |
| Current investments | 50/53 | €86,291 | €16,517 | -€69,774 | -80.9% |
| Cash at bank and in hand | 54/58 | €45,919 | €44,308 | -€1,611 | -3.5% |
| Deferred charges and accrued income | 490/1 | €1,277 | €1,632 | +€355 | +27.8% |
| Total equity and liabilities | 10/49 | €154,380 | €100,957 | -€53,423 | -34.6% |
| Equity | 10/15 | €91,087 | €47,648 | -€43,439 | -47.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €72,487 | €29,048 | -€43,439 | -59.9% |
| Distributable reserves | 133 | €72,487 | €29,048 | -€43,439 | -59.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €63,292 | €53,309 | -€9,983 | -15.8% |
| Amounts payable within one year | 42/48 | €63,292 | €53,309 | -€9,983 | -15.8% |
| Financial debts | 43 | €37 | €680 | +€643 | +1,740% |
| Credit institutions | 430/8 | €37 | €680 | +€643 | +1,740% |
| Trade debts | 44 | €2,531 | €1,308 | -€1,223 | -48.3% |
| Suppliers | 440/4 | €2,531 | €1,308 | -€1,223 | -48.3% |
| Taxes, remuneration and social security | 45 | €12,911 | €10,369 | -€2,543 | -19.7% |
| Taxes | 450/3 | €12,911 | €10,369 | -€2,543 | -19.7% |
| Other amounts payable | 47/48 | €47,813 | €40,952 | -€6,860 | -14.3% |
| Remuneration, social security and pensions | 62 | €165 | €17 | -€148 | -89.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,626 | €7,013 | +€5,386 | +331% |
| Other operating charges | 640/8 | €688 | €815 | +€126 | +18.3% |
| Gross operating margin | 9900 | €62,576 | €63,031 | +€455 | +0.7% |
| Operating profit (loss) | 9901 | €60,096 | €55,187 | -€4,909 | -8.2% |
| Financial income | 75/76B | €215 | €17,600 | +€17,386 | +8,096% |
| Recurring financial income | 75 | €215 | €17,600 | +€17,386 | +8,096% |
| Financial charges | 65/66B | €1,583 | €2,085 | +€502 | +31.7% |
| Recurring financial charges | 65 | €1,583 | €2,085 | +€502 | +31.7% |
| Profit (loss) for the period before taxes | 9903 | €58,728 | €70,702 | +€11,974 | +20.4% |
| Income taxes | 67/77 | €12,747 | €12,142 | -€606 | -4.8% |
| Profit (loss) for the period | 9904 | €45,980 | €58,561 | +€12,580 | +27.4% |
| Profit (loss) for the period to be appropriated | 9905 | €45,980 | €58,561 | +€12,580 | +27.4% |
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 16 October 2026 via checked.be.