TOMA FACADE: 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.
TOMA FACADE
Largest movements
- Stocks and contracts +€106,993
up €106,993 (+3999.8%), from €2,675 to €109,668
of which Stocks: +€106,993
- Cash -€75,488
down €75,488 (-93.2%), from €80,994 to €5,506
mainly Stocks and contracts (-€106,993) and Receivables within one year (-€72,349)
- Receivables within one year +€72,349
up €72,349 (+32.9%), from €220,007 to €292,356
of which Trade receivables: +€97,995
- Tangible fixed assets -€17,908
down €17,908 (-13.3%), from €134,246 to €116,338
of which Furniture and vehicles: -€13,393
- Other debts +€95,102
up €95,102 (+1079.0%), from €8,814 to €103,915
- Trade debts -€51,594
down €51,594 (-34.2%), from €150,995 to €99,401
- Tax, wage and social debts +€43,569
up €43,569 (+58.3%), from €74,743 to €118,312
of which Remuneration and social security: +€35,986
- Debts after one year -€13,306
down €13,306 (-36.1%), from €36,899 to €23,593
- Accrued charges and deferred income +€7,918
up €7,918 (+812.2%), from €975 to €8,893
- Gross operating margin +€11,533
up €11,533 (+14.1%), from €81,626 to €93,160
- Staff costs +€10,179
up €10,179 (+41.9%), from €24,272 to €34,451
- Taxes +€6,978
up €6,978 (+65.1%), from €10,717 to €17,694
- Depreciation +€6,736
up €6,736 (+62.0%), from €10,868 to €17,603
- Other operating charges +€1,799
up €1,799 (+15.3%), from €11,771 to €13,571
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 | €437,923 | €525,966 | +€88,043 | +20.1% |
| Fixed assets | 21/28 | €134,246 | €116,338 | -€17,908 | -13.3% |
| Tangible fixed assets | 22/27 | €134,246 | €116,338 | -€17,908 | -13.3% |
| Land and buildings | 22 | €87,783 | €85,589 | -€2,193 | -2.5% |
| Plant, machinery and equipment | 23 | €3,697 | €1,375 | -€2,322 | -62.8% |
| Furniture and vehicles | 24 | €42,767 | €29,373 | -€13,393 | -31.3% |
| Current assets | 29/58 | €303,677 | €409,628 | +€105,951 | +34.9% |
| Stocks and contracts in progress | 3 | €2,675 | €109,668 | +€106,993 | +3999.8% |
| Stocks | 30/36 | €2,675 | €109,668 | +€106,993 | +3999.8% |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €220,007 | €292,356 | +€72,349 | +32.9% |
| Trade receivables | 40 | €187,829 | €285,824 | +€97,995 | +52.2% |
| Other amounts receivable | 41 | €32,179 | €6,532 | -€25,647 | -79.7% |
| Cash at bank and in hand | 54/58 | €80,994 | €5,506 | -€75,488 | -93.2% |
| Deferred charges and accrued income | 490/1 | €0 | €2,098 | +€2,098 | |
| Total equity and liabilities | 10/49 | €437,923 | €525,966 | +€88,043 | +20.1% |
| Equity | 10/15 | €152,705 | €158,442 | +€5,737 | +3.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €40,860 | €40,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €39,000 | €39,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €105,645 | €111,382 | +€5,737 | +5.4% |
| Amounts payable | 17/49 | €285,218 | €367,524 | +€82,306 | +28.9% |
| Amounts payable after more than one year | 17 | €36,899 | €23,593 | -€13,306 | -36.1% |
| Financial debts | 170/4 | €36,899 | €23,593 | -€13,306 | -36.1% |
| Amounts payable within one year | 42/48 | €247,343 | €335,038 | +€87,694 | +35.5% |
| Current portion of amounts payable after more than one year | 42 | €12,791 | €13,306 | +€515 | +4.0% |
| Financial debts | 43 | - | €102 | +€102 | |
| Credit institutions | 430/8 | - | €102 | +€102 | |
| Trade debts | 44 | €150,995 | €99,401 | -€51,594 | -34.2% |
| Suppliers | 440/4 | €150,995 | €99,401 | -€51,594 | -34.2% |
| Taxes, remuneration and social security | 45 | €74,743 | €118,312 | +€43,569 | +58.3% |
| Taxes | 450/3 | €21,899 | €29,482 | +€7,584 | +34.6% |
| Remuneration and social security | 454/9 | €52,844 | €88,830 | +€35,986 | +68.1% |
| Other amounts payable | 47/48 | €8,814 | €103,915 | +€95,102 | +1079.0% |
| Accrued charges and deferred income | 492/3 | €975 | €8,893 | +€7,918 | +812.2% |
| Non-recurring operating income | 76A | €1,500 | €7,754 | +€6,254 | +416.9% |
| Remuneration, social security and pensions | 62 | €24,272 | €34,451 | +€10,179 | +41.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,868 | €17,603 | +€6,736 | +62.0% |
| Other operating charges | 640/8 | €11,771 | €13,571 | +€1,799 | +15.3% |
| Non-recurring operating charges | 66A | €6 | €1,284 | +€1,278 | +21299.3% |
| Gross operating margin | 9900 | €81,626 | €93,160 | +€11,533 | +14.1% |
| Operating profit (loss) | 9901 | €34,709 | €26,251 | -€8,458 | -24.4% |
| Financial income | 75/76B | €0 | €0 | -€0 | -90.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -90.0% |
| Financial charges | 65/66B | €2,126 | €2,820 | +€694 | +32.7% |
| Recurring financial charges | 65 | €2,126 | €2,820 | +€694 | +32.7% |
| Profit (loss) for the period before taxes | 9903 | €32,584 | €23,431 | -€9,153 | -28.1% |
| Income taxes | 67/77 | €10,717 | €17,694 | +€6,978 | +65.1% |
| Profit (loss) for the period | 9904 | €21,867 | €5,737 | -€16,130 | -73.8% |
| Profit (loss) for the period to be appropriated | 9905 | €21,867 | €5,737 | -€16,130 | -73.8% |
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 3 October 2026 via checked.be.