TOMALIQUE: 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.
What changed
TOMALIQUE
NACE 70.200, Business and other management consultancy
financial year 2024 compared with 2023filed annual accounts (NBB)
Net result for the year
€149,233
2023 · €393,688-€244,455
Equity
€578,572
2023 · €446,940+€131,633
Cash
€141,963
2023 · €142,799-€837
Balance sheet total
€7.2m
2023 · €7.9m-€702,075
Largest movements
Assets
- Tangible fixed assets -€567,631
down €567,631 (-9.9%), from €5.7m to €5.1m
of which Land and buildings: -€519,300
- Receivables within one year -€305,102
down €305,102 (-83.9%), from €363,784 to €58,683
of which Other amounts receivable: -€304,955
- Financial fixed assets +€168,252
up €168,252 (+13.7%), from €1.2m to €1.4m
Equity and liabilities
- Debts after one year -€1.2m
down €1.2m (-19.6%), from €6.3m to €5.0m
of which Other amounts payable: -€1.0m
- Tax, wage and social debts +€276,417
up €276,417 (+938%), from €29,468 to €305,885
of which Taxes: +€283,326
- Profit (loss) carried forward +€153,168
up €153,168 (+12.1%), from -€1.3m to -€1.1m
- Trade debts +€106,919
up €106,919 (+42.8%), from €249,787 to €356,706
Income statement
- Taxes +€260,172
new in 2024: €260,172
- Financial charges +€59,531
up €59,531 (+41.2%), from €144,414 to €203,945
of which Financial charges: +€54,464
- Write-downs -€37,589
new in 2024: -€37,589
- Staff costs -€31,107
down €31,107 (-42.3%), from €73,549 to €42,443
- Depreciation -€11,926
down €11,926 (-7.8%), from €153,373 to €141,447
From the 2023 result to the 2024 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.
Result 2023
€393,688
Gross operating margin
-€8,319
Staff costs
+€31,107
Depreciation
+€11,926
Write-downs
+€37,589
Other operating charges
-€2,295
Other operating items
+€6,823
Financial income
-€1,583
Financial charges
-€59,531
Taxes
-€260,172
Result 2024
€149,233
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€1.0m
Investment
+€257,932
Financing
-€1.3m
Cash 2023
€142,799
From operations (derived)
+€1.0m
Net result for the year
+€149,233
Depreciation
+€141,447
Smaller working-capital items
-€2,823
Receivables within one year
+€305,102
Trade debts
+€106,919
Tax, wage and social debts
+€276,417
Other debts
+€30,970
Investment (derived)
+€257,932
Investment in fixed assets (net)
+€257,932
Financing
-€1.3m
Debts after one year
-€1.2m
Current portion of long-term debt
-€4,247
Short-term financial debts
-€18,021
Contributions, distributions and other
-€17,600
Cash 2024
€141,963
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,869,836 | €7,167,761 | -€702,075 | -8.9% |
| Fixed assets | 21/28 | €6,933,081 | €6,533,701 | -€399,379 | -5.8% |
| Tangible fixed assets | 22/27 | €5,708,623 | €5,140,992 | -€567,631 | -9.9% |
| Land and buildings | 22 | €5,314,677 | €4,795,376 | -€519,300 | -9.8% |
| Plant, machinery and equipment | 23 | €6,434 | €5,372 | -€1,062 | -16.5% |
| Furniture and vehicles | 24 | €41,557 | €41,646 | +€89 | +0.2% |
| Other tangible fixed assets | 26 | €345,955 | €298,597 | -€47,358 | -13.7% |
| Financial fixed assets | 28 | €1,224,458 | €1,392,709 | +€168,252 | +13.7% |
| Current assets | 29/58 | €936,756 | €634,060 | -€302,696 | -32.3% |
| Amounts receivable after more than one year | 29 | €416,572 | €417,452 | +€880 | +0.2% |
| Other amounts receivable | 291 | €416,572 | €417,452 | +€880 | +0.2% |
| Amounts receivable within one year | 40/41 | €363,784 | €58,683 | -€305,102 | -83.9% |
| Trade receivables | 40 | €13,691 | €13,545 | -€146 | -1.1% |
| Other amounts receivable | 41 | €350,093 | €45,138 | -€304,955 | -87.1% |
| Cash at bank and in hand | 54/58 | €142,799 | €141,963 | -€837 | -0.6% |
| Deferred charges and accrued income | 490/1 | €13,600 | €15,962 | +€2,363 | +17.4% |
| Total equity and liabilities | 10/49 | €7,869,836 | €7,167,761 | -€702,075 | -8.9% |
| Equity | 10/15 | €446,940 | €578,572 | +€131,633 | +29.5% |
| Contributions | 10/11 | €989,622 | €989,622 | = | 0.0% |
| Revaluation surpluses | 12 | €227,985 | €210,385 | -€17,600 | -7.7% |
| Reserves | 13 | €499,146 | €495,211 | -€3,935 | -0.8% |
| Non-distributable reserves | 130/1 | €6,182 | €6,182 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,182 | €6,182 | = | 0.0% |
| Tax-exempt reserves | 132 | €120,032 | €116,096 | -€3,935 | -3.3% |
| Distributable reserves | 133 | €372,932 | €372,932 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,269,813 | -€1,116,645 | +€153,168 | +12.1% |
| Provisions and deferred taxes | 16 | €258,258 | €256,947 | -€1,312 | -0.5% |
| Provisions for liabilities and charges | 160/5 | €218,248 | €218,248 | = | 0.0% |
| Other liabilities and charges | 164/5 | €218,248 | €218,248 | = | 0.0% |
| Deferred taxes | 168 | €40,011 | €38,699 | -€1,312 | -3.3% |
| Amounts payable | 17/49 | €7,164,638 | €6,332,242 | -€832,396 | -11.6% |
| Amounts payable after more than one year | 17 | €6,264,044 | €5,037,879 | -€1.2m | -19.6% |
| Financial debts | 170/4 | €1,730,876 | €1,523,962 | -€206,914 | -12.0% |
| Other amounts payable | 178/9 | €4,533,167 | €3,513,917 | -€1.0m | -22.5% |
| Amounts payable within one year | 42/48 | €899,729 | €1,291,767 | +€392,038 | +43.6% |
| Current portion of amounts payable after more than one year | 42 | €211,161 | €206,914 | -€4,247 | -2.0% |
| Financial debts | 43 | €23,127 | €5,107 | -€18,021 | -77.9% |
| Credit institutions | 430/8 | €23,127 | €5,107 | -€18,021 | -77.9% |
| Trade debts | 44 | €249,787 | €356,706 | +€106,919 | +42.8% |
| Suppliers | 440/4 | €249,787 | €356,706 | +€106,919 | +42.8% |
| Taxes, remuneration and social security | 45 | €29,468 | €305,885 | +€276,417 | +938% |
| Taxes | 450/3 | €20,757 | €304,083 | +€283,326 | +1,365% |
| Remuneration and social security | 454/9 | €8,711 | €1,802 | -€6,909 | -79.3% |
| Other amounts payable | 47/48 | €386,185 | €417,155 | +€30,970 | +8.0% |
| Accrued charges and deferred income | 492/3 | €866 | €2,597 | +€1,731 | +200% |
| Non-recurring operating income | 76A | - | €2,407 | +€2,407 | |
| Remuneration, social security and pensions | 62 | €73,549 | €42,443 | -€31,107 | -42.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €153,373 | €141,447 | -€11,926 | -7.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€37,589 | -€37,589 | |
| Other operating charges | 640/8 | €13,116 | €15,411 | +€2,295 | +17.5% |
| Non-recurring operating charges | 66A | €6,823 | - | -€6,823 | |
| Gross operating margin | 9900 | €782,044 | €773,725 | -€8,319 | -1.1% |
| Operating profit (loss) | 9901 | €535,182 | €612,013 | +€76,831 | +14.4% |
| Financial income | 75/76B | €1,608 | €25 | -€1,583 | -98.4% |
| Recurring financial income | 75 | €6 | €25 | +€20 | +348% |
| Non-recurring financial income | 76B | €1,602 | - | -€1,602 | |
| Financial charges | 65/66B | €144,414 | €203,945 | +€59,531 | +41.2% |
| Recurring financial charges | 65 | €135,099 | €189,564 | +€54,464 | +40.3% |
| Non-recurring financial charges | 66B | €9,314 | €14,381 | +€5,067 | +54.4% |
| Profit (loss) for the period before taxes | 9903 | €392,376 | €408,093 | +€15,717 | +4.0% |
| Transfer from deferred taxes | 780 | €1,312 | €1,312 | = | 0.0% |
| Income taxes | 67/77 | - | €260,172 | +€260,172 | |
| Profit (loss) for the period | 9904 | €393,688 | €149,233 | -€244,455 | -62.1% |
| Transfer from tax-exempt reserves | 789 | €3,935 | €3,935 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €397,623 | €153,168 | -€244,455 | -61.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.