TOMACO: 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.
TOMACO
Largest movements
- Current investments +€21,549
up €21,549 (+32.3%), from €66,774 to €88,324
- Tangible fixed assets -€19,097
down €19,097 (-28.1%), from €67,902 to €48,805
of which Furniture and vehicles: -€19,108
- Receivables within one year -€4,230
down €4,230 (-26.7%), from €15,835 to €11,605
of which Trade receivables: -€2,773
- Trade debts -€5,260
down €5,260 (-85.4%), from €6,162 to €903
- Profit (loss) carried forward +€1,652
up €1,652 (+71.7%), from €2,304 to €3,957
- Other debts +€1,543
up €1,543 (+7.3%), from €21,151 to €22,694
- Gross operating margin +€2,621
up €2,621 (+12.6%), from €20,801 to €23,422
- Taxes +€690
up €690 (+101.1%), from €683 to €1,373
- Other operating charges +€565
up €565 (+114.5%), from €493 to €1,059
From the 2023 result to the 2024 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €152,961 | €150,897 | -€2,064 | -1.3% |
| Fixed assets | 21/28 | €67,902 | €48,805 | -€19,097 | -28.1% |
| Tangible fixed assets | 22/27 | €67,902 | €48,805 | -€19,097 | -28.1% |
| Plant, machinery and equipment | 23 | €553 | €565 | +€11 | +2.0% |
| Furniture and vehicles | 24 | €67,349 | €48,241 | -€19,108 | -28.4% |
| Current assets | 29/58 | €85,059 | €102,092 | +€17,033 | +20.0% |
| Amounts receivable within one year | 40/41 | €15,835 | €11,605 | -€4,230 | -26.7% |
| Trade receivables | 40 | €12,345 | €9,572 | -€2,773 | -22.5% |
| Other amounts receivable | 41 | €3,490 | €2,034 | -€1,457 | -41.7% |
| Current investments | 50/53 | €66,774 | €88,324 | +€21,549 | +32.3% |
| Deferred charges and accrued income | 490/1 | €2,449 | €2,163 | -€286 | -11.7% |
| Total equity and liabilities | 10/49 | €152,961 | €150,897 | -€2,064 | -1.3% |
| Equity | 10/15 | €111,170 | €112,823 | +€1,652 | +1.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €90,266 | €90,266 | = | 0.0% |
| Distributable reserves | 133 | €90,266 | €90,266 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,304 | €3,957 | +€1,652 | +71.7% |
| Amounts payable | 17/49 | €41,791 | €38,075 | -€3,716 | -8.9% |
| Amounts payable within one year | 42/48 | €41,791 | €38,075 | -€3,716 | -8.9% |
| Trade debts | 44 | €6,162 | €903 | -€5,260 | -85.4% |
| Suppliers | 440/4 | €6,162 | €903 | -€5,260 | -85.4% |
| Taxes, remuneration and social security | 45 | €14,478 | €14,478 | = | 0.0% |
| Taxes | 450/3 | €14,478 | €14,478 | = | 0.0% |
| Other amounts payable | 47/48 | €21,151 | €22,694 | +€1,543 | +7.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,330 | €19,221 | -€108 | -0.6% |
| Other operating charges | 640/8 | €493 | €1,059 | +€565 | +114.5% |
| Gross operating margin | 9900 | €20,801 | €23,422 | +€2,621 | +12.6% |
| Operating profit (loss) | 9901 | €978 | €3,142 | +€2,165 | +221.4% |
| Financial charges | 65/66B | €115 | €117 | +€2 | +1.5% |
| Recurring financial charges | 65 | €115 | €117 | +€2 | +1.5% |
| Profit (loss) for the period before taxes | 9903 | €862 | €3,025 | +€2,163 | +250.8% |
| Income taxes | 67/77 | €683 | €1,373 | +€690 | +101.1% |
| Profit (loss) for the period | 9904 | €180 | €1,652 | +€1,472 | +818.5% |
| Profit (loss) for the period to be appropriated | 9905 | €180 | €1,652 | +€1,472 | +818.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.