Tomafin: 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.
Tomafin
Largest movements
- Tangible fixed assets +€39,523
up €39,523 (+359.2%), from €11,004 to €50,527
of which Furniture and vehicles: +€37,986
- Current investments +€29,763
up €29,763 (+23.3%), from €127,557 to €157,319
- Cash +€27,382
up €27,382 (+19.8%), from €138,130 to €165,511
mainly Net result for the year (+€95,029) and Other debts (+€92,974)
- Other debts +€92,974
up €92,974 (+1030.1%), from €9,026 to €102,000
- Profit (loss) carried forward -€24,971
down €24,971 (-9.3%), from €268,089 to €243,118
- Accrued charges and deferred income +€13,763
new in 2025: €13,763
- Tax, wage and social debts +€10,576
up €10,576 (+193.2%), from €5,473 to €16,049
- Trade debts +€4,039
up €4,039 (+139.9%), from €2,888 to €6,927
- Taxes +€28,980
up €28,980 (+169.4%), from €17,109 to €46,089
- Depreciation +€7,514
up €7,514 (+152.7%), from €4,920 to €12,434
- Gross operating margin -€2,784
down €2,784 (-1.8%), from €153,999 to €151,216
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 | €304,075 | €400,456 | +€96,381 | +31.7% |
| Fixed assets | 21/28 | €11,004 | €50,527 | +€39,523 | +359.2% |
| Tangible fixed assets | 22/27 | €11,004 | €50,527 | +€39,523 | +359.2% |
| Land and buildings | 22 | €1,975 | €1,658 | -€316 | -16.0% |
| Plant, machinery and equipment | 23 | €833 | €2,687 | +€1,853 | +222.4% |
| Furniture and vehicles | 24 | €8,196 | €46,182 | +€37,986 | +463.5% |
| Current assets | 29/58 | €293,072 | €349,929 | +€56,858 | +19.4% |
| Amounts receivable within one year | 40/41 | €27,385 | €25,493 | -€1,893 | -6.9% |
| Trade receivables | 40 | €26,714 | €21,296 | -€5,418 | -20.3% |
| Other amounts receivable | 41 | €672 | €4,197 | +€3,525 | +525.0% |
| Current investments | 50/53 | €127,557 | €157,319 | +€29,763 | +23.3% |
| Cash at bank and in hand | 54/58 | €138,130 | €165,511 | +€27,382 | +19.8% |
| Deferred charges and accrued income | 490/1 | €0 | €1,606 | +€1,606 | |
| Total equity and liabilities | 10/49 | €304,075 | €400,456 | +€96,381 | +31.7% |
| Equity | 10/15 | €286,689 | €261,718 | -€24,971 | -8.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €268,089 | €243,118 | -€24,971 | -9.3% |
| Amounts payable | 17/49 | €17,387 | €138,738 | +€121,351 | +698.0% |
| Amounts payable within one year | 42/48 | €17,387 | €124,975 | +€107,589 | +618.8% |
| Trade debts | 44 | €2,888 | €6,927 | +€4,039 | +139.9% |
| Suppliers | 440/4 | €2,888 | €6,927 | +€4,039 | +139.9% |
| Taxes, remuneration and social security | 45 | €5,473 | €16,049 | +€10,576 | +193.2% |
| Taxes | 450/3 | €5,473 | €16,049 | +€10,576 | +193.2% |
| Other amounts payable | 47/48 | €9,026 | €102,000 | +€92,974 | +1030.1% |
| Accrued charges and deferred income | 492/3 | - | €13,763 | +€13,763 | |
| Remuneration, social security and pensions | 62 | €82 | €0 | -€82 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,920 | €12,434 | +€7,514 | +152.7% |
| Other operating charges | 640/8 | €1,505 | €520 | -€986 | -65.5% |
| Gross operating margin | 9900 | €153,999 | €151,216 | -€2,784 | -1.8% |
| Operating profit (loss) | 9901 | €147,492 | €138,262 | -€9,231 | -6.3% |
| Financial income | 75/76B | €2,205 | €3,432 | +€1,227 | +55.7% |
| Recurring financial income | 75 | €2,205 | €3,432 | +€1,227 | +55.7% |
| Financial charges | 65/66B | €175 | €575 | +€400 | +228.0% |
| Recurring financial charges | 65 | €175 | €575 | +€400 | +228.0% |
| Profit (loss) for the period before taxes | 9903 | €149,522 | €141,119 | -€8,403 | -5.6% |
| Income taxes | 67/77 | €17,109 | €46,089 | +€28,980 | +169.4% |
| Profit (loss) for the period | 9904 | €132,412 | €95,029 | -€37,383 | -28.2% |
| Profit (loss) for the period to be appropriated | 9905 | €132,412 | €95,029 | -€37,383 | -28.2% |
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 2 October 2026 via checked.be.