TOMAÏRA: 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.
TOMAÏRA
Largest movements
- Financial fixed assets -€32,500
down €32,500 (-33.3%), from €97,500 to €65,000
- Deferred charges and accrued income -€21,085
down €21,085 (-95.5%), from €22,077 to €992
- Stocks and contracts +€18,513
up €18,513 (+141.8%), from €13,058 to €31,571
- Cash +€16,538
up €16,538 (+150.2%), from €11,010 to €27,548
mainly Other debts (+€86,480) and Investment in fixed assets (net) (+€31,052)
- Other debts +€86,480
new in 2025: €86,480
- Debts after one year -€84,933
no longer reported in 2025 (was €84,933)
- Current portion of long-term debt -€24,373
no longer reported in 2025 (was €24,373)
- Trade debts -€15,375
down €15,375 (-89.3%), from €17,210 to €1,835
of which Suppliers: -€17,210
- Profit (loss) carried forward +€14,112
up €14,112 (+50.1%), from €28,190 to €42,302
- Staff costs -€33,964
down €33,964 (-72.1%), from €47,076 to €13,112
- Gross operating margin -€32,703
down €32,703 (-29.0%), from €112,827 to €80,124
- Write-downs +€32,500
new in 2025: €32,500
- Depreciation -€8,053
down €8,053 (-78.9%), from €10,205 to €2,152
- Financial income +€7,200
new in 2025: €7,200
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 | €174,914 | €154,130 | -€20,784 | -11.9% |
| Fixed assets | 21/28 | €121,178 | €87,974 | -€33,204 | -27.4% |
| Tangible fixed assets | 22/27 | €23,678 | €22,974 | -€704 | -3.0% |
| Land and buildings | 22 | €4,719 | - | -€4,719 | |
| Plant, machinery and equipment | 23 | €3,454 | €10,287 | +€6,833 | +197.8% |
| Furniture and vehicles | 24 | €15,505 | €288 | -€15,217 | -98.1% |
| Other tangible fixed assets | 26 | - | €12,399 | +€12,399 | |
| Financial fixed assets | 28 | €97,500 | €65,000 | -€32,500 | -33.3% |
| Current assets | 29/58 | €53,736 | €66,156 | +€12,420 | +23.1% |
| Stocks and contracts in progress | 3 | €13,058 | €31,571 | +€18,513 | +141.8% |
| Stocks | 30/36 | €13,058 | €31,571 | +€18,513 | +141.8% |
| Amounts receivable within one year | 40/41 | €7,591 | €6,045 | -€1,546 | -20.4% |
| Trade receivables | 40 | - | €3,645 | +€3,645 | |
| Other amounts receivable | 41 | €7,591 | €2,400 | -€5,191 | -68.4% |
| Cash at bank and in hand | 54/58 | €11,010 | €27,548 | +€16,538 | +150.2% |
| Deferred charges and accrued income | 490/1 | €22,077 | €992 | -€21,085 | -95.5% |
| Total equity and liabilities | 10/49 | €174,914 | €154,130 | -€20,784 | -11.9% |
| Equity | 10/15 | €34,390 | €48,502 | +€14,112 | +41.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,190 | €42,302 | +€14,112 | +50.1% |
| Amounts payable | 17/49 | €140,524 | €105,628 | -€34,896 | -24.8% |
| Amounts payable after more than one year | 17 | €84,933 | - | -€84,933 | |
| Financial debts | 170/4 | €84,933 | - | -€84,933 | |
| Amounts payable within one year | 42/48 | €55,591 | €105,628 | +€50,037 | +90.0% |
| Current portion of amounts payable after more than one year | 42 | €24,373 | - | -€24,373 | |
| Trade debts | 44 | €17,210 | €1,835 | -€15,375 | -89.3% |
| Suppliers | 440/4 | €17,210 | - | -€17,210 | |
| Bills of exchange payable | 441 | - | €1,835 | +€1,835 | |
| Taxes, remuneration and social security | 45 | €14,008 | €17,313 | +€3,305 | +23.6% |
| Taxes | 450/3 | €10,360 | €17,313 | +€6,953 | +67.1% |
| Remuneration and social security | 454/9 | €3,648 | - | -€3,648 | |
| Other amounts payable | 47/48 | - | €86,480 | +€86,480 | |
| Remuneration, social security and pensions | 62 | €47,076 | €13,112 | -€33,964 | -72.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,205 | €2,152 | -€8,053 | -78.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €32,500 | +€32,500 | |
| Other operating charges | 640/8 | €2,527 | €8,573 | +€6,046 | +239.3% |
| Gross operating margin | 9900 | €112,827 | €80,124 | -€32,703 | -29.0% |
| Operating profit (loss) | 9901 | €53,019 | €23,787 | -€29,232 | -55.1% |
| Financial income | 75/76B | - | €7,200 | +€7,200 | |
| Recurring financial income | 75 | - | €7,200 | +€7,200 | |
| Financial charges | 65/66B | €8,532 | €12,397 | +€3,865 | +45.3% |
| Recurring financial charges | 65 | €8,532 | €12,397 | +€3,865 | +45.3% |
| Profit (loss) for the period before taxes | 9903 | €44,487 | €18,590 | -€25,897 | -58.2% |
| Income taxes | 67/77 | €5,459 | €4,478 | -€981 | -18.0% |
| Profit (loss) for the period | 9904 | €39,028 | €14,112 | -€24,916 | -63.8% |
| Profit (loss) for the period to be appropriated | 9905 | €39,028 | €14,112 | -€24,916 | -63.8% |
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 11 October 2026 via checked.be.