TOMA Consulting: 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 Consulting
Largest movements
- Current investments -€80,000
down €80,000 (-34.8%), from €230,000 to €150,000
- Cash -€62,805
down €62,805 (-64.3%), from €97,612 to €34,807
mainly Contributions, distributions and other (-€468,218) and Receivables within one year (-€10,288)
- Receivables within one year +€10,288
up €10,288 (+13.9%), from €74,047 to €84,335
of which Other amounts receivable: +€6,726
- Reserves -€327,172
down €327,172 (-94.0%), from €348,218 to €21,045
- Other debts +€190,034
up €190,034 (+22122.7%), from €859 to €190,893
- Trade debts +€9,693
up €9,693 (+26.1%), from €37,191 to €46,883
- Tax, wage and social debts -€6,483
down €6,483 (-33.7%), from €19,246 to €12,763
- Gross operating margin -€30,177
down €30,177 (-14.2%), from €212,370 to €182,193
- Taxes -€8,697
down €8,697 (-17.3%), from €50,137 to €41,441
- Financial income -€5,834
down €5,834 (-62.9%), from €9,280 to €3,446
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 | €410,513 | €276,960 | -€133,553 | -32.5% |
| Fixed assets | 21/28 | €8,414 | €7,547 | -€868 | -10.3% |
| Tangible fixed assets | 22/27 | €8,414 | €7,547 | -€868 | -10.3% |
| Plant, machinery and equipment | 23 | - | €1,002 | +€1,002 | |
| Furniture and vehicles | 24 | €8,414 | €6,545 | -€1,870 | -22.2% |
| Current assets | 29/58 | €402,099 | €269,414 | -€132,685 | -33.0% |
| Amounts receivable within one year | 40/41 | €74,047 | €84,335 | +€10,288 | +13.9% |
| Trade receivables | 40 | €72,974 | €76,537 | +€3,562 | +4.9% |
| Other amounts receivable | 41 | €1,072 | €7,798 | +€6,726 | +627.2% |
| Current investments | 50/53 | €230,000 | €150,000 | -€80,000 | -34.8% |
| Cash at bank and in hand | 54/58 | €97,612 | €34,807 | -€62,805 | -64.3% |
| Deferred charges and accrued income | 490/1 | €440 | €272 | -€168 | -38.2% |
| Total equity and liabilities | 10/49 | €410,513 | €276,960 | -€133,553 | -32.5% |
| Equity | 10/15 | €353,218 | €26,045 | -€327,172 | -92.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €348,218 | €21,045 | -€327,172 | -94.0% |
| Distributable reserves | 133 | €348,218 | €21,045 | -€327,172 | -94.0% |
| Amounts payable | 17/49 | €57,296 | €250,915 | +€193,619 | +337.9% |
| Amounts payable within one year | 42/48 | €57,296 | €250,539 | +€193,243 | +337.3% |
| Trade debts | 44 | €37,191 | €46,883 | +€9,693 | +26.1% |
| Suppliers | 440/4 | €37,191 | €46,883 | +€9,693 | +26.1% |
| Taxes, remuneration and social security | 45 | €19,246 | €12,763 | -€6,483 | -33.7% |
| Taxes | 450/3 | €19,246 | €12,763 | -€6,483 | -33.7% |
| Other amounts payable | 47/48 | €859 | €190,893 | +€190,034 | +22122.7% |
| Accrued charges and deferred income | 492/3 | - | €376 | +€376 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €934 | €1,963 | +€1,028 | +110.0% |
| Other operating charges | 640/8 | €745 | €760 | +€14 | +1.9% |
| Gross operating margin | 9900 | €212,370 | €182,193 | -€30,177 | -14.2% |
| Operating profit (loss) | 9901 | €210,690 | €179,471 | -€31,220 | -14.8% |
| Financial income | 75/76B | €9,280 | €3,446 | -€5,834 | -62.9% |
| Recurring financial income | 75 | €9,280 | €3,446 | -€5,834 | -62.9% |
| Financial charges | 65/66B | €953 | €431 | -€523 | -54.8% |
| Recurring financial charges | 65 | €953 | €431 | -€523 | -54.8% |
| Profit (loss) for the period before taxes | 9903 | €219,017 | €182,486 | -€36,531 | -16.7% |
| Income taxes | 67/77 | €50,137 | €41,441 | -€8,697 | -17.3% |
| Profit (loss) for the period | 9904 | €168,880 | €141,045 | -€27,834 | -16.5% |
| Profit (loss) for the period to be appropriated | 9905 | €168,880 | €141,045 | -€27,834 | -16.5% |
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 9 October 2026 via checked.be.