ToMACH ENGINEERING: 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.
What changed
ToMACH ENGINEERING
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€38,414
2024 · €53,378-€14,964
Equity
€688,445
2024 · €650,031+€38,414
Cash
€679,046
2024 · €478,946+€200,099
Balance sheet total
€1.1m
2024 · €1.1m+€13,704
Largest movements
Assets
- Cash +€200,099
up €200,099 (+41.8%), from €478,946 to €679,046
mainly Receivables within one year (+€181,193) and Net result for the year (+€38,414)
- Receivables within one year -€181,193
down €181,193 (-30.6%), from €592,658 to €411,465
of which Trade receivables: -€169,193
Equity and liabilities
- Trade debts -€46,964
down €46,964 (-35.4%), from €132,759 to €85,795
- Profit (loss) carried forward +€38,414
up €38,414 (+6.9%), from €558,731 to €597,145
- Tax, wage and social debts +€22,254
up €22,254 (+6.9%), from €321,571 to €343,825
of which Remuneration and social security: +€24,090
Income statement
- Services and other goods -€81,896
down €81,896 (-24.4%), from €335,342 to €253,446
- Staff costs +€77,549
up €77,549 (+5.4%), from €1.4m to €1.5m
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.
Result 2024
€53,378
Turnover
-€21,345
Other operating income
+€20,100
Goods and materials
-€18,479
Services and other goods
+€81,896
Staff costs
-€77,549
Depreciation
-€3,679
Other operating charges
+€178
Financial income
-€430
Financial charges
+€1,297
Taxes
+€3,046
Result 2025
€38,414
raises the resultlowers the result
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.
From operations
+€200,099
Investment
€0
Financing
€0
Cash 2024
€478,946
From operations (derived)
+€200,099
Net result for the year
+€38,414
Depreciation
+€7,017
Receivables within one year
+€181,193
Deferred charges and accrued income
-€1,815
Trade debts
-€46,964
Tax, wage and social debts
+€22,254
Cash 2025
€679,046
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,104,361 | €1,118,065 | +€13,704 | +1.2% |
| Fixed assets | 21/28 | €21,792 | €14,775 | -€7,017 | -32.2% |
| Intangible fixed assets | 21 | €14,640 | €9,159 | -€5,481 | -37.4% |
| Tangible fixed assets | 22/27 | €3,632 | €2,096 | -€1,537 | -42.3% |
| Furniture and vehicles | 24 | €3,632 | €2,096 | -€1,537 | -42.3% |
| Financial fixed assets | 28 | €3,520 | €3,520 | = | 0.0% |
| Other financial fixed assets | 284/8 | €3,520 | €3,520 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €3,520 | €3,520 | = | 0.0% |
| Current assets | 29/58 | €1,082,569 | €1,103,290 | +€20,721 | +1.9% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €592,658 | €411,465 | -€181,193 | -30.6% |
| Trade receivables | 40 | €576,658 | €407,465 | -€169,193 | -29.3% |
| Other amounts receivable | 41 | €16,000 | €4,000 | -€12,000 | -75.0% |
| Cash at bank and in hand | 54/58 | €478,946 | €679,046 | +€200,099 | +41.8% |
| Deferred charges and accrued income | 490/1 | €10,964 | €12,779 | +€1,815 | +16.6% |
| Total equity and liabilities | 10/49 | €1,104,361 | €1,118,065 | +€13,704 | +1.2% |
| Equity | 10/15 | €650,031 | €688,445 | +€38,414 | +5.9% |
| Contributions | 10/11 | €83,000 | €83,000 | = | 0.0% |
| Capital | 10 | €83,000 | €83,000 | = | 0.0% |
| Issued capital | 100 | €83,000 | €83,000 | = | 0.0% |
| Reserves | 13 | €8,300 | €8,300 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,300 | €8,300 | = | 0.0% |
| Legal reserve | 130 | €8,300 | €8,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €558,731 | €597,145 | +€38,414 | +6.9% |
| Amounts payable | 17/49 | €454,330 | €429,620 | -€24,710 | -5.4% |
| Amounts payable within one year | 42/48 | €454,330 | €429,620 | -€24,710 | -5.4% |
| Trade debts | 44 | €132,759 | €85,795 | -€46,964 | -35.4% |
| Suppliers | 440/4 | €132,759 | €85,795 | -€46,964 | -35.4% |
| Taxes, remuneration and social security | 45 | €321,571 | €343,825 | +€22,254 | +6.9% |
| Taxes | 450/3 | €73,736 | €71,900 | -€1,836 | -2.5% |
| Remuneration and social security | 454/9 | €247,834 | €271,925 | +€24,090 | +9.7% |
| Operating income | 70/76A | €2,396,901 | €2,395,656 | -€1,244 | -0.1% |
| Turnover | 70 | €2,372,937 | €2,351,592 | -€21,345 | -0.9% |
| Other operating income | 74 | €23,964 | €44,064 | +€20,100 | +83.9% |
| Operating charges | 60/66A | €2,313,842 | €2,331,474 | +€17,633 | +0.8% |
| Goods for resale, raw materials and consumables | 60 | €533,257 | €551,736 | +€18,479 | +3.5% |
| Purchases | 600/8 | €533,257 | €551,736 | +€18,479 | +3.5% |
| Services and other goods | 61 | €335,342 | €253,446 | -€81,896 | -24.4% |
| Remuneration, social security and pensions | 62 | €1,440,333 | €1,517,882 | +€77,549 | +5.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,338 | €7,017 | +€3,679 | +110% |
| Other operating charges | 640/8 | €1,572 | €1,393 | -€178 | -11.3% |
| Operating profit (loss) | 9901 | €83,059 | €64,182 | -€18,877 | -22.7% |
| Financial income | 75/76B | €438 | €8 | -€430 | -98.2% |
| Recurring financial income | 75 | €438 | €8 | -€430 | -98.2% |
| Other financial income | 752/9 | €438 | €8 | -€430 | -98.2% |
| Financial charges | 65/66B | €6,130 | €4,833 | -€1,297 | -21.2% |
| Recurring financial charges | 65 | €6,130 | €4,833 | -€1,297 | -21.2% |
| Debt charges | 650 | €4,741 | €2,318 | -€2,423 | -51.1% |
| Other financial charges | 652/9 | €1,388 | €2,514 | +€1,126 | +81.1% |
| Profit (loss) for the period before taxes | 9903 | €77,367 | €59,357 | -€18,010 | -23.3% |
| Income taxes | 67/77 | €23,989 | €20,943 | -€3,046 | -12.7% |
| Taxes | 670/3 | €24,000 | €21,000 | -€3,000 | -12.5% |
| Tax adjustments and reversals of tax provisions | 77 | €11 | €57 | +€46 | +417% |
| Profit (loss) for the period | 9904 | €53,378 | €38,414 | -€14,964 | -28.0% |
| Profit (loss) for the period to be appropriated | 9905 | €53,378 | €38,414 | -€14,964 | -28.0% |
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 13 October 2026 via checked.be.