TOMALDO: 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.
TOMALDO
Largest movements
- Cash +€413,239
up €413,239 (+1927.8%), from €21,436 to €434,675
mainly Net result for the year (+€279,199) and Other debts (+€114,073)
- Financial fixed assets -€53,844
down €53,844 (-99.5%), from €54,124 to €280
- Receivables within one year +€52,296
up €52,296 (+137.9%), from €37,928 to €90,224
of which Other amounts receivable: +€34,081
- Tangible fixed assets -€21,073
down €21,073 (-4.8%), from €437,783 to €416,710
of which Land and buildings: -€21,393
- Reserves +€169,957
up €169,957 (+176.3%), from €96,429 to €266,386
of which Distributable reserves: +€169,957
- Other debts +€114,073
new in 2025: €114,073
- Tax, wage and social debts +€93,945
up €93,945 (+239.6%), from €39,213 to €133,158
- Trade debts +€22,361
up €22,361 (+291.3%), from €7,675 to €30,037
- Current portion of long-term debt -€16,288
down €16,288 (-36.9%), from €44,135 to €27,847
- Financial income +€373,095
up €373,095 (+11486.6%), from €3,248 to €376,343
- Taxes +€119,698
up €119,698 (+3156.9%), from €3,792 to €123,490
- Financial charges -€8,344
down €8,344 (-51.4%), from €16,241 to €7,897
- Write-downs -€3,100
down €3,100 (-100.0%), from €3,100 to €0
- Depreciation -€3,039
down €3,039 (-9.1%), from €33,406 to €30,368
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 | €551,645 | €942,263 | +€390,618 | +70.8% |
| Fixed assets | 21/28 | €491,907 | €416,990 | -€74,917 | -15.2% |
| Tangible fixed assets | 22/27 | €437,783 | €416,710 | -€21,073 | -4.8% |
| Land and buildings | 22 | €437,397 | €416,004 | -€21,393 | -4.9% |
| Plant, machinery and equipment | 23 | €386 | €706 | +€320 | +82.8% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €54,124 | €280 | -€53,844 | -99.5% |
| Current assets | 29/58 | €59,738 | €525,273 | +€465,535 | +779.3% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €37,928 | €90,224 | +€52,296 | +137.9% |
| Trade receivables | 40 | €23,175 | €41,391 | +€18,215 | +78.6% |
| Other amounts receivable | 41 | €14,752 | €48,833 | +€34,081 | +231.0% |
| Current investments | 50/53 | €374 | €374 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €21,436 | €434,675 | +€413,239 | +1927.8% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €551,645 | €942,263 | +€390,618 | +70.8% |
| Equity | 10/15 | €255,974 | €425,931 | +€169,957 | +66.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €96,429 | €266,386 | +€169,957 | +176.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €96,429 | €266,386 | +€169,957 | +176.3% |
| Profit (loss) carried forward | 14 | €140,945 | €140,945 | = | 0.0% |
| Amounts payable | 17/49 | €295,671 | €516,332 | +€220,661 | +74.6% |
| Amounts payable after more than one year | 17 | €203,896 | €211,049 | +€7,153 | +3.5% |
| Financial debts | 170/4 | €203,896 | €211,049 | +€7,153 | +3.5% |
| Amounts payable within one year | 42/48 | €91,023 | €305,115 | +€214,092 | +235.2% |
| Current portion of amounts payable after more than one year | 42 | €44,135 | €27,847 | -€16,288 | -36.9% |
| Trade debts | 44 | €7,675 | €30,037 | +€22,361 | +291.3% |
| Suppliers | 440/4 | €7,675 | €30,037 | +€22,361 | +291.3% |
| Taxes, remuneration and social security | 45 | €39,213 | €133,158 | +€93,945 | +239.6% |
| Taxes | 450/3 | €39,213 | €133,158 | +€93,945 | +239.6% |
| Other amounts payable | 47/48 | - | €114,073 | +€114,073 | |
| Accrued charges and deferred income | 492/3 | €752 | €168 | -€584 | -77.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,406 | €30,368 | -€3,039 | -9.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,100 | €0 | -€3,100 | -100.0% |
| Other operating charges | 640/8 | €14,003 | €15,149 | +€1,146 | +8.2% |
| Non-recurring operating charges | 66A | €2,610 | €300 | -€2,310 | -88.5% |
| Gross operating margin | 9900 | €77,573 | €80,060 | +€2,488 | +3.2% |
| Operating profit (loss) | 9901 | €24,454 | €34,244 | +€9,790 | +40.0% |
| Financial income | 75/76B | €3,248 | €376,343 | +€373,095 | +11486.6% |
| Recurring financial income | 75 | €3,248 | €376,343 | +€373,095 | +11486.6% |
| Financial charges | 65/66B | €16,241 | €7,897 | -€8,344 | -51.4% |
| Recurring financial charges | 65 | €16,241 | €7,897 | -€8,344 | -51.4% |
| Profit (loss) for the period before taxes | 9903 | €11,460 | €402,690 | +€391,229 | +3413.7% |
| Income taxes | 67/77 | €3,792 | €123,490 | +€119,698 | +3156.9% |
| Profit (loss) for the period | 9904 | €7,669 | €279,199 | +€271,531 | +3540.7% |
| Profit (loss) for the period to be appropriated | 9905 | €7,669 | €279,199 | +€271,531 | +3540.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.