TOMAKIN: 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.
TOMAKIN
Largest movements
- Tangible fixed assets +€447,911
up €447,911 (+77.5%), from €578,126 to €1.0m
of which Land and buildings: +€461,429
- Cash +€30,074
up €30,074 (+195.5%), from €15,384 to €45,458
mainly Debts after one year (+€295,096) and Other debts (+€137,889)
- Debts after one year +€295,096
up €295,096 (+58.1%), from €507,645 to €802,741
- Other debts +€137,889
up €137,889 (+182296.2%), from €76 to €137,965
- Trade debts +€52,694
up €52,694 (+1235.4%), from €4,266 to €56,960
- Reserves -€31,880
down €31,880 (-97.7%), from €32,623 to €743
of which Distributable reserves: -€31,880
- Tax, wage and social debts +€29,098
up €29,098 (+178.5%), from €16,305 to €45,403
- Gross operating margin +€291,533
up €291,533 (+207.4%), from €140,591 to €432,124
- Other operating charges +€134,861
up €134,861 (+4037.4%), from €3,340 to €138,201
- Depreciation +€94,722
up €94,722 (+433.5%), from €21,851 to €116,573
- Taxes +€22,602
up €22,602 (+205.5%), from €10,999 to €33,601
- Financial charges +€7,147
up €7,147 (+39.5%), from €18,117 to €25,264
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 | €611,056 | €1,101,791 | +€490,735 | +80.3% |
| Fixed assets | 21/28 | €578,126 | €1,031,137 | +€453,011 | +78.4% |
| Tangible fixed assets | 22/27 | €578,126 | €1,026,037 | +€447,911 | +77.5% |
| Land and buildings | 22 | €557,926 | €1,019,355 | +€461,429 | +82.7% |
| Plant, machinery and equipment | 23 | €756 | €0 | -€756 | -100.0% |
| Furniture and vehicles | 24 | €8,610 | €6,682 | -€1,928 | -22.4% |
| Other tangible fixed assets | 26 | €10,833 | €0 | -€10,833 | -100.0% |
| Financial fixed assets | 28 | - | €5,100 | +€5,100 | |
| Current assets | 29/58 | €32,930 | €70,654 | +€37,724 | +114.6% |
| Amounts receivable within one year | 40/41 | €16,202 | €21,144 | +€4,942 | +30.5% |
| Trade receivables | 40 | €15,000 | €0 | -€15,000 | -100.0% |
| Other amounts receivable | 41 | €1,202 | €21,144 | +€19,942 | +1659.4% |
| Cash at bank and in hand | 54/58 | €15,384 | €45,458 | +€30,074 | +195.5% |
| Deferred charges and accrued income | 490/1 | €1,345 | €4,053 | +€2,709 | +201.5% |
| Total equity and liabilities | 10/49 | €611,056 | €1,101,791 | +€490,735 | +80.3% |
| Equity | 10/15 | €52,167 | €19,343 | -€32,824 | -62.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €32,623 | €743 | -€31,880 | -97.7% |
| Tax-exempt reserves | 132 | €743 | €743 | = | 0.0% |
| Distributable reserves | 133 | €31,880 | €0 | -€31,880 | -100.0% |
| Profit (loss) carried forward | 14 | €943 | €0 | -€943 | -100.0% |
| Amounts payable | 17/49 | €558,889 | €1,082,448 | +€523,559 | +93.7% |
| Amounts payable after more than one year | 17 | €507,645 | €802,741 | +€295,096 | +58.1% |
| Financial debts | 170/4 | €507,645 | €802,741 | +€295,096 | +58.1% |
| Amounts payable within one year | 42/48 | €47,493 | €276,050 | +€228,557 | +481.2% |
| Current portion of amounts payable after more than one year | 42 | €26,846 | €35,722 | +€8,876 | +33.1% |
| Trade debts | 44 | €4,266 | €56,960 | +€52,694 | +1235.4% |
| Suppliers | 440/4 | €4,266 | €56,960 | +€52,694 | +1235.4% |
| Taxes, remuneration and social security | 45 | €16,305 | €45,403 | +€29,098 | +178.5% |
| Taxes | 450/3 | €16,305 | €45,403 | +€29,098 | +178.5% |
| Other amounts payable | 47/48 | €76 | €137,965 | +€137,889 | +182296.2% |
| Accrued charges and deferred income | 492/3 | €3,752 | €3,658 | -€94 | -2.5% |
| Non-recurring operating income | 76A | €16,629 | €175,785 | +€159,156 | +957.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,851 | €116,573 | +€94,722 | +433.5% |
| Other operating charges | 640/8 | €3,340 | €138,201 | +€134,861 | +4037.4% |
| Non-recurring operating charges | 66A | €0 | €14,815 | +€14,815 | |
| Gross operating margin | 9900 | €140,591 | €432,124 | +€291,533 | +207.4% |
| Operating profit (loss) | 9901 | €115,400 | €162,535 | +€47,135 | +40.8% |
| Financial income | 75/76B | - | €1,471 | +€1,471 | |
| Recurring financial income | 75 | - | €1,471 | +€1,471 | |
| Financial charges | 65/66B | €18,117 | €25,264 | +€7,147 | +39.5% |
| Recurring financial charges | 65 | €18,117 | €25,264 | +€7,147 | +39.5% |
| Profit (loss) for the period before taxes | 9903 | €97,283 | €138,742 | +€41,458 | +42.6% |
| Income taxes | 67/77 | €10,999 | €33,601 | +€22,602 | +205.5% |
| Profit (loss) for the period | 9904 | €86,284 | €105,141 | +€18,857 | +21.9% |
| Profit (loss) for the period to be appropriated | 9905 | €86,284 | €105,141 | +€18,857 | +21.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.