TOMACOM: 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.
TOMACOM
Largest movements
- Cash -€435,150
down €435,150 (-83.8%), from €519,109 to €83,959
mainly Current investments (-€421,192) and Tax, wage and social debts (-€122,718)
- Current investments +€421,192
up €421,192 (+60.5%), from €696,260 to €1.1m
- Tax, wage and social debts -€122,718
down €122,718 (-100.0%), from €122,718 to €0
- Other debts +€85,023
up €85,023 (+17.1%), from €498,407 to €583,430
- Gross operating margin -€431,741
down €431,741 (-92.5%), from €466,778 to €35,037
- Taxes -€112,819
down €112,819 (-89.3%), from €126,326 to €13,508
- Financial income +€72,425
up €72,425 (+394.4%), from €18,363 to €90,788
- Financial charges -€11,405
down €11,405 (-15.0%), from €75,931 to €64,526
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 | €2,147,067 | €2,120,522 | -€26,545 | -1.2% |
| Fixed assets | 21/28 | €466,027 | €446,727 | -€19,300 | -4.1% |
| Tangible fixed assets | 22/27 | €466,027 | €446,727 | -€19,300 | -4.1% |
| Land and buildings | 22 | €457,084 | €441,223 | -€15,861 | -3.5% |
| Furniture and vehicles | 24 | €8,944 | €5,505 | -€3,439 | -38.5% |
| Current assets | 29/58 | €1,681,039 | €1,673,794 | -€7,245 | -0.4% |
| Amounts receivable within one year | 40/41 | €464,557 | €471,112 | +€6,554 | +1.4% |
| Trade receivables | 40 | €79 | €0 | -€79 | -100.0% |
| Other amounts receivable | 41 | €464,478 | €471,112 | +€6,633 | +1.4% |
| Current investments | 50/53 | €696,260 | €1,117,452 | +€421,192 | +60.5% |
| Cash at bank and in hand | 54/58 | €519,109 | €83,959 | -€435,150 | -83.8% |
| Deferred charges and accrued income | 490/1 | €1,113 | €1,271 | +€158 | +14.2% |
| Total equity and liabilities | 10/49 | €2,147,067 | €2,120,522 | -€26,545 | -1.2% |
| Equity | 10/15 | €1,521,700 | €1,533,791 | +€12,091 | +0.8% |
| Contributions | 10/11 | €916,997 | €916,997 | = | 0.0% |
| Capital | 10 | €916,997 | €916,997 | = | 0.0% |
| Issued capital | 100 | €916,997 | €916,997 | = | 0.0% |
| Reserves | 13 | €571,255 | €583,345 | +€12,091 | +2.1% |
| Non-distributable reserves | 130/1 | €76,707 | €77,369 | +€662 | +0.9% |
| Legal reserve | 130 | €76,707 | €77,369 | +€662 | +0.9% |
| Distributable reserves | 133 | €494,548 | €505,977 | +€11,429 | +2.3% |
| Profit (loss) carried forward | 14 | €33,448 | €33,448 | = | 0.0% |
| Amounts payable | 17/49 | €625,367 | €586,731 | -€38,635 | -6.2% |
| Amounts payable within one year | 42/48 | €622,160 | €583,558 | -€38,602 | -6.2% |
| Trade debts | 44 | €1,035 | €128 | -€907 | -87.6% |
| Suppliers | 440/4 | €1,035 | €128 | -€907 | -87.6% |
| Taxes, remuneration and social security | 45 | €122,718 | €0 | -€122,718 | -100.0% |
| Taxes | 450/3 | €122,718 | €0 | -€122,718 | -100.0% |
| Other amounts payable | 47/48 | €498,407 | €583,430 | +€85,023 | +17.1% |
| Accrued charges and deferred income | 492/3 | €3,207 | €3,173 | -€34 | -1.1% |
| Non-recurring operating income | 76A | €440,182 | €0 | -€440,182 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,433 | €21,642 | +€209 | +1.0% |
| Other operating charges | 640/8 | €15,004 | €14,059 | -€945 | -6.3% |
| Gross operating margin | 9900 | €466,778 | €35,037 | -€431,741 | -92.5% |
| Operating profit (loss) | 9901 | €430,341 | -€664 | -€431,005 | |
| Financial income | 75/76B | €18,363 | €90,788 | +€72,425 | +394.4% |
| Recurring financial income | 75 | €18,363 | €90,788 | +€72,425 | +394.4% |
| Financial charges | 65/66B | €75,931 | €64,526 | -€11,405 | -15.0% |
| Recurring financial charges | 65 | €75,931 | €64,526 | -€11,405 | -15.0% |
| Profit (loss) for the period before taxes | 9903 | €372,772 | €25,598 | -€347,174 | -93.1% |
| Income taxes | 67/77 | €126,326 | €13,508 | -€112,819 | -89.3% |
| Profit (loss) for the period | 9904 | €246,446 | €12,091 | -€234,355 | -95.1% |
| Profit (loss) for the period to be appropriated | 9905 | €246,446 | €12,091 | -€234,355 | -95.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.