TOMAGEST: 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.
TOMAGEST
Largest movements
- Cash -€4,789
down €4,789 (-72.4%), from €6,611 to €1,821
mainly Net result for the year (-€8,715) and Other debts (-€1,133)
- Financial fixed assets -€269
down €269 (-96.4%), from €279 to €10
- Profit (loss) carried forward -€8,715
down €8,715 (-0.2%), from -€4.0m to -€4.0m
- Debts after one year +€4,700
up €4,700 (+0.1%), from €3.7m to €3.7m
- Other debts -€1,133
down €1,133 (-100.0%), from €1,133 to €0
- Trade debts +€89
up €89 (+7.5%), from €1,190 to €1,279
- Gross operating margin +€2,084
up €2,084 (+20.5%), from -€10,185 to -€8,101
- Depreciation -€116
down €116 (-100.0%), from €116 to €0
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 | €6,890 | €1,831 | -€5,058 | -73.4% |
| Fixed assets | 21/28 | €279 | €10 | -€269 | -96.4% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Financial fixed assets | 28 | €279 | €10 | -€269 | -96.4% |
| Current assets | 29/58 | €6,611 | €1,821 | -€4,789 | -72.4% |
| Cash at bank and in hand | 54/58 | €6,611 | €1,821 | -€4,789 | -72.4% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €6,890 | €1,831 | -€5,058 | -73.4% |
| Equity | 10/15 | -€3,705,370 | -€3,714,085 | -€8,715 | -0.2% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Reserves | 13 | €8,100 | €8,100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,100 | €8,100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €8,100 | €8,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,963,470 | -€3,972,185 | -€8,715 | -0.2% |
| Amounts payable | 17/49 | €3,712,260 | €3,715,917 | +€3,656 | +0.1% |
| Amounts payable after more than one year | 17 | €3,709,937 | €3,714,638 | +€4,700 | +0.1% |
| Other amounts payable | 178/9 | €3,709,937 | €3,714,638 | +€4,700 | +0.1% |
| Amounts payable within one year | 42/48 | €2,323 | €1,279 | -€1,044 | -44.9% |
| Trade debts | 44 | €1,190 | €1,279 | +€89 | +7.5% |
| Suppliers | 440/4 | €1,190 | €1,279 | +€89 | +7.5% |
| Other amounts payable | 47/48 | €1,133 | €0 | -€1,133 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €116 | €0 | -€116 | -100.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€10,185 | -€8,101 | +€2,084 | +20.5% |
| Operating profit (loss) | 9901 | -€10,689 | -€8,501 | +€2,188 | +20.5% |
| Financial charges | 65/66B | €290 | €214 | -€76 | -26.2% |
| Recurring financial charges | 65 | €290 | €214 | -€76 | -26.2% |
| Profit (loss) for the period before taxes | 9903 | -€10,979 | -€8,715 | +€2,264 | +20.6% |
| Profit (loss) for the period | 9904 | -€10,979 | -€8,715 | +€2,264 | +20.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,979 | -€8,715 | +€2,264 | +20.6% |
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 3 October 2026 via checked.be.