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
- Tangible fixed assets -€4,830
down €4,830 (-2.7%), from €178,214 to €173,385
- Cash +€3,556
up €3,556 (+4.0%), from €88,803 to €92,359
mainly Depreciation (+€12,000) and Net result for the year (+€2,082)
No liability line moved by more than 1% of the balance sheet total.
- Depreciation +€11,576
up €11,576 (+2,734%), from €423 to €12,000
- Gross operating margin +€2,752
up €2,752 (+15.7%), from €17,482 to €20,234
- Taxes -€844
down €844 (-63.1%), from €1,338 to €494
- Financial income -€526
down €526 (-76.8%), from €686 to €159
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 | €270,521 | €269,962 | -€559 | -0.2% |
| Fixed assets | 21/28 | €178,214 | €173,385 | -€4,830 | -2.7% |
| Tangible fixed assets | 22/27 | €178,214 | €173,385 | -€4,830 | -2.7% |
| Land and buildings | 22 | €178,214 | €173,385 | -€4,830 | -2.7% |
| Current assets | 29/58 | €92,306 | €96,577 | +€4,271 | +4.6% |
| Amounts receivable within one year | 40/41 | €2,879 | €1,042 | -€1,838 | -63.8% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €2,879 | €1,042 | -€1,838 | -63.8% |
| Cash at bank and in hand | 54/58 | €88,803 | €92,359 | +€3,556 | +4.0% |
| Deferred charges and accrued income | 490/1 | €624 | €3,176 | +€2,552 | +409% |
| Total equity and liabilities | 10/49 | €270,521 | €269,962 | -€559 | -0.2% |
| Equity | 10/15 | €267,417 | €269,499 | +€2,082 | +0.8% |
| Contributions | 10/11 | €220,000 | €220,000 | = | 0.0% |
| Reserves | 13 | €29,105 | €29,105 | = | 0.0% |
| Non-distributable reserves | 130/1 | €13,505 | €0 | -€13,505 | -100% |
| Reserves not available under the articles | 1311 | €13,505 | €0 | -€13,505 | -100% |
| Distributable reserves | 133 | €15,600 | €29,105 | +€13,505 | +86.6% |
| Profit (loss) carried forward | 14 | €18,312 | €20,394 | +€2,082 | +11.4% |
| Amounts payable | 17/49 | €3,104 | €463 | -€2,641 | -85.1% |
| Amounts payable within one year | 42/48 | €3,104 | €463 | -€2,641 | -85.1% |
| Trade debts | 44 | €1,784 | €0 | -€1,784 | -100% |
| Suppliers | 440/4 | €1,784 | €0 | -€1,784 | -100% |
| Taxes, remuneration and social security | 45 | €1,319 | €463 | -€856 | -64.9% |
| Taxes | 450/3 | €1,319 | €463 | -€856 | -64.9% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €423 | €12,000 | +€11,576 | +2,734% |
| Other operating charges | 640/8 | €5,629 | €5,787 | +€158 | +2.8% |
| Gross operating margin | 9900 | €17,482 | €20,234 | +€2,752 | +15.7% |
| Operating profit (loss) | 9901 | €11,430 | €2,447 | -€8,983 | -78.6% |
| Financial income | 75/76B | €686 | €159 | -€526 | -76.8% |
| Recurring financial income | 75 | €686 | €159 | -€526 | -76.8% |
| Financial charges | 65/66B | €30 | €30 | +€0 | +1.6% |
| Recurring financial charges | 65 | €30 | €30 | +€0 | +1.6% |
| Profit (loss) for the period before taxes | 9903 | €12,086 | €2,576 | -€9,510 | -78.7% |
| Income taxes | 67/77 | €1,338 | €494 | -€844 | -63.1% |
| Profit (loss) for the period | 9904 | €10,748 | €2,082 | -€8,666 | -80.6% |
| Profit (loss) for the period to be appropriated | 9905 | €10,748 | €2,082 | -€8,666 | -80.6% |
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 15 October 2026 via checked.be.