TOMA2PACK: 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.
TOMA2PACK
Largest movements
- Cash +€182,331
up €182,331 (+376.3%), from €48,457 to €230,788
mainly Current investments (+€150,000) and Net result for the year (+€82,006)
- Current investments -€150,000
down €150,000 (-100.0%), from €150,000 to €0
- Deferred charges and accrued income +€67,419
up €67,419 (+64.1%), from €105,225 to €172,644
- Tangible fixed assets -€10,598
down €10,598 (-70.1%), from €15,116 to €4,518
- Reserves +€82,006
up €82,006 (+29.0%), from €282,932 to €364,937
of which Distributable reserves: +€82,006
- Tax, wage and social debts +€7,518
up €7,518 (+23.6%), from €31,794 to €39,312
- Gross operating margin +€26,238
up €26,238 (+19.2%), from €136,416 to €162,654
- Taxes +€10,073
up €10,073 (+31.7%), from €31,794 to €41,867
- Financial income +€8,292
new in 2025: €8,292
- Staff costs +€5,362
up €5,362 (+18.2%), from €29,513 to €34,874
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 | €336,027 | €425,496 | +€89,469 | +26.6% |
| Fixed assets | 21/28 | €15,116 | €4,518 | -€10,598 | -70.1% |
| Tangible fixed assets | 22/27 | €15,116 | €4,518 | -€10,598 | -70.1% |
| Plant, machinery and equipment | 23 | €15,116 | €4,518 | -€10,598 | -70.1% |
| Current assets | 29/58 | €320,911 | €420,978 | +€100,067 | +31.2% |
| Amounts receivable within one year | 40/41 | €17,229 | €17,545 | +€316 | +1.8% |
| Other amounts receivable | 41 | €17,229 | €17,545 | +€316 | +1.8% |
| Current investments | 50/53 | €150,000 | €0 | -€150,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €48,457 | €230,788 | +€182,331 | +376.3% |
| Deferred charges and accrued income | 490/1 | €105,225 | €172,644 | +€67,419 | +64.1% |
| Total equity and liabilities | 10/49 | €336,027 | €425,496 | +€89,469 | +26.6% |
| Equity | 10/15 | €301,532 | €383,537 | +€82,006 | +27.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €282,932 | €364,937 | +€82,006 | +29.0% |
| 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 | €281,072 | €363,077 | +€82,006 | +29.2% |
| Amounts payable | 17/49 | €34,495 | €41,958 | +€7,463 | +21.6% |
| Amounts payable within one year | 42/48 | €31,794 | €40,287 | +€8,493 | +26.7% |
| Trade debts | 44 | - | €975 | +€975 | |
| Suppliers | 440/4 | - | €975 | +€975 | |
| Taxes, remuneration and social security | 45 | €31,794 | €39,312 | +€7,518 | +23.6% |
| Taxes | 450/3 | €31,794 | €39,312 | +€7,518 | +23.6% |
| Accrued charges and deferred income | 492/3 | €2,701 | €1,671 | -€1,030 | -38.1% |
| Remuneration, social security and pensions | 62 | €29,513 | €34,874 | +€5,362 | +18.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,598 | €10,598 | -€0 | 0.0% |
| Other operating charges | 640/8 | €179 | €190 | +€11 | +6.2% |
| Gross operating margin | 9900 | €136,416 | €162,654 | +€26,238 | +19.2% |
| Operating profit (loss) | 9901 | €96,127 | €116,992 | +€20,865 | +21.7% |
| Financial income | 75/76B | - | €8,292 | +€8,292 | |
| Recurring financial income | 75 | - | €8,292 | +€8,292 | |
| Financial charges | 65/66B | €799 | €1,412 | +€612 | +76.6% |
| Recurring financial charges | 65 | €799 | €1,412 | +€612 | +76.6% |
| Profit (loss) for the period before taxes | 9903 | €95,328 | €123,872 | +€28,544 | +29.9% |
| Income taxes | 67/77 | €31,794 | €41,867 | +€10,073 | +31.7% |
| Profit (loss) for the period | 9904 | €63,534 | €82,006 | +€18,472 | +29.1% |
| Profit (loss) for the period to be appropriated | 9905 | €63,534 | €82,006 | +€18,472 | +29.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.