TOMACC BIKES: 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.
TOMACC BIKES
Largest movements
- Cash -€24,210
down €24,210 (-71.3%), from €33,966 to €9,756
mainly Stocks and contracts (-€9,455) and Other debts (-€6,303)
- Stocks and contracts +€9,455
up €9,455 (+256%), from €3,690 to €13,145
- Tangible fixed assets -€2,714
down €2,714 (-9.5%), from €28,452 to €25,738
- Receivables within one year +€1,850
up €1,850 (+29.1%), from €6,354 to €8,203
of which Trade receivables: +€947
- Other debts -€6,303
down €6,303 (-70.0%), from €9,000 to €2,697
- Tax, wage and social debts -€4,467
down €4,467 (-98.2%), from €4,548 to €81
- Reserves -€4,022
down €4,022 (-10.3%), from €39,197 to €35,175
- Trade debts -€954
down €954 (-60.9%), from €1,566 to €612
- Depreciation -€7,018
down €7,018 (-50.9%), from €13,798 to €6,780
- Gross operating margin -€6,589
down €6,589 (-33.1%), from €19,892 to €13,303
- Taxes -€1,099
down €1,099 (-42.0%), from €2,617 to €1,517
- Other operating charges -€825
down €825 (-31.7%), from €2,605 to €1,780
- Financial charges +€424
up €424 (+408%), from €104 to €528
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 | €72,911 | €57,165 | -€15,746 | -21.6% |
| Fixed assets | 21/28 | €28,452 | €25,738 | -€2,714 | -9.5% |
| Tangible fixed assets | 22/27 | €28,452 | €25,738 | -€2,714 | -9.5% |
| Furniture and vehicles | 24 | €28,452 | €25,738 | -€2,714 | -9.5% |
| Current assets | 29/58 | €44,459 | €31,428 | -€13,032 | -29.3% |
| Stocks and contracts in progress | 3 | €3,690 | €13,145 | +€9,455 | +256% |
| Stocks | 30/36 | €3,690 | €13,145 | +€9,455 | +256% |
| Amounts receivable within one year | 40/41 | €6,354 | €8,203 | +€1,850 | +29.1% |
| Trade receivables | 40 | €197 | €1,144 | +€947 | +479% |
| Other amounts receivable | 41 | €6,156 | €7,059 | +€903 | +14.7% |
| Cash at bank and in hand | 54/58 | €33,966 | €9,756 | -€24,210 | -71.3% |
| Deferred charges and accrued income | 490/1 | €450 | €323 | -€127 | -28.1% |
| Total equity and liabilities | 10/49 | €72,911 | €57,165 | -€15,746 | -21.6% |
| Equity | 10/15 | €57,797 | €53,775 | -€4,022 | -7.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €39,197 | €35,175 | -€4,022 | -10.3% |
| Distributable reserves | 133 | €39,197 | €35,175 | -€4,022 | -10.3% |
| Amounts payable | 17/49 | €15,114 | €3,391 | -€11,724 | -77.6% |
| Amounts payable within one year | 42/48 | €15,114 | €3,391 | -€11,724 | -77.6% |
| Trade debts | 44 | €1,566 | €612 | -€954 | -60.9% |
| Suppliers | 440/4 | €1,566 | €612 | -€954 | -60.9% |
| Taxes, remuneration and social security | 45 | €4,548 | €81 | -€4,467 | -98.2% |
| Taxes | 450/3 | €4,548 | €81 | -€4,467 | -98.2% |
| Other amounts payable | 47/48 | €9,000 | €2,697 | -€6,303 | -70.0% |
| Non-recurring operating income | 76A | - | €1,241 | +€1,241 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,798 | €6,780 | -€7,018 | -50.9% |
| Other operating charges | 640/8 | €2,605 | €1,780 | -€825 | -31.7% |
| Non-recurring operating charges | 66A | - | €6,721 | +€6,721 | |
| Gross operating margin | 9900 | €19,892 | €13,303 | -€6,589 | -33.1% |
| Operating profit (loss) | 9901 | €3,488 | -€1,978 | -€5,466 | |
| Financial income | 75/76B | €74 | €1 | -€73 | -98.6% |
| Recurring financial income | 75 | €74 | €1 | -€73 | -98.6% |
| Financial charges | 65/66B | €104 | €528 | +€424 | +408% |
| Recurring financial charges | 65 | €104 | €528 | +€424 | +408% |
| Profit (loss) for the period before taxes | 9903 | €3,458 | -€2,505 | -€5,963 | |
| Income taxes | 67/77 | €2,617 | €1,517 | -€1,099 | -42.0% |
| Profit (loss) for the period | 9904 | €841 | -€4,022 | -€4,864 | |
| Profit (loss) for the period to be appropriated | 9905 | €841 | -€4,022 | -€4,864 |
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 21 October 2026 via checked.be.