TOMALA: 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.
TOMALA
Largest movements
- Receivables within one year +€12,791
up €12,791 (+93.9%), from €13,626 to €26,418
of which Other amounts receivable: +€8,117
- Receivables after one year +€7,700
new in 2025: €7,700
- Cash +€3,422
up €3,422 (+205%), from €1,672 to €5,095
mainly Net result for the year (+€32,447) and Other debts (+€13,874)
- Deferred charges and accrued income -€1,758
no longer reported in 2025 (was €1,758)
- Profit (loss) carried forward +€17,447
up €17,447 (+46.4%), from -€37,572 to -€20,125
- Other debts +€13,874
up €13,874 (+1,232%), from €1,126 to €15,000
- Trade debts -€12,782
down €12,782 (-88.0%), from €14,521 to €1,739
- Accrued charges and deferred income +€7,787
new in 2025: €7,787
- Tax, wage and social debts -€3,344
down €3,344 (-46.8%), from €7,145 to €3,801
of which Remuneration and social security: -€6,400
- Gross operating margin +€58,096
up €58,096, from -€4,706 to €53,389
- Other operating charges +€10,068
up €10,068 (+423%), from €2,381 to €12,450
- Taxes +€5,770
up €5,770, from -€1,105 to €4,665
- Depreciation +€1,421
up €1,421 (+147%), from €967 to €2,388
- Financial charges -€1,149
down €1,149 (-44.0%), from €2,609 to €1,460
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.
Derived cash bridge
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 | €18,488 | €40,412 | +€21,924 | +119% |
| Fixed assets | 21/28 | €1,432 | €1,200 | -€232 | -16.2% |
| Tangible fixed assets | 22/27 | €135 | - | -€135 | |
| Furniture and vehicles | 24 | €135 | - | -€135 | |
| Financial fixed assets | 28 | €1,297 | €1,200 | -€97 | -7.5% |
| Current assets | 29/58 | €17,057 | €39,212 | +€22,156 | +130% |
| Amounts receivable after more than one year | 29 | - | €7,700 | +€7,700 | |
| Other amounts receivable | 291 | - | €7,700 | +€7,700 | |
| Amounts receivable within one year | 40/41 | €13,626 | €26,418 | +€12,791 | +93.9% |
| Trade receivables | 40 | €10,823 | €15,498 | +€4,675 | +43.2% |
| Other amounts receivable | 41 | €2,803 | €10,920 | +€8,117 | +290% |
| Cash at bank and in hand | 54/58 | €1,672 | €5,095 | +€3,422 | +205% |
| Deferred charges and accrued income | 490/1 | €1,758 | - | -€1,758 | |
| Total equity and liabilities | 10/49 | €18,488 | €40,412 | +€21,924 | +119% |
| Equity | 10/15 | -€5,362 | €12,085 | +€17,447 | |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €11,750 | €11,750 | = | 0.0% |
| Tax-exempt reserves | 132 | €11,750 | €11,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,572 | -€20,125 | +€17,447 | +46.4% |
| Amounts payable | 17/49 | €23,851 | €28,328 | +€4,477 | +18.8% |
| Amounts payable within one year | 42/48 | €23,851 | €20,540 | -€3,310 | -13.9% |
| Current portion of amounts payable after more than one year | 42 | €1,059 | - | -€1,059 | |
| Trade debts | 44 | €14,521 | €1,739 | -€12,782 | -88.0% |
| Suppliers | 440/4 | €14,521 | €1,739 | -€12,782 | -88.0% |
| Taxes, remuneration and social security | 45 | €7,145 | €3,801 | -€3,344 | -46.8% |
| Taxes | 450/3 | €245 | €3,301 | +€3,056 | +1,249% |
| Remuneration and social security | 454/9 | €6,900 | €500 | -€6,400 | -92.8% |
| Other amounts payable | 47/48 | €1,126 | €15,000 | +€13,874 | +1,232% |
| Accrued charges and deferred income | 492/3 | - | €7,787 | +€7,787 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €967 | €2,388 | +€1,421 | +147% |
| Other operating charges | 640/8 | €2,381 | €12,450 | +€10,068 | +423% |
| Gross operating margin | 9900 | -€4,706 | €53,389 | +€58,096 | |
| Operating profit (loss) | 9901 | -€8,054 | €38,552 | +€46,606 | |
| Financial income | 75/76B | €0 | €19 | +€19 | +38,440% |
| Recurring financial income | 75 | €0 | €19 | +€19 | +38,440% |
| Financial charges | 65/66B | €2,609 | €1,460 | -€1,149 | -44.0% |
| Recurring financial charges | 65 | €2,609 | €1,460 | -€1,149 | -44.0% |
| Profit (loss) for the period before taxes | 9903 | -€10,663 | €37,112 | +€47,774 | |
| Income taxes | 67/77 | -€1,105 | €4,665 | +€5,770 | |
| Profit (loss) for the period | 9904 | -€9,558 | €32,447 | +€42,004 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,558 | €32,447 | +€42,004 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.