TOMALIS: 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.
TOMALIS
Largest movements
- Receivables within one year -€20,062
down €20,062 (-100.0%), from €20,062 to €0
of which Other amounts receivable: -€20,062
- Deferred charges and accrued income -€11,417
down €11,417 (-47.7%), from €23,923 to €12,506
- Cash -€3,569
down €3,569 (-17.5%), from €20,357 to €16,788
mainly Contributions, distributions and other (-€31,250) and Net result for the year (-€5,023)
- Tangible fixed assets +€2,097
new in 2025: €2,097
- Profit (loss) carried forward -€36,273
down €36,273 (-64.9%), from €55,932 to €19,660
- Tax, wage and social debts +€3,268
up €3,268 (+104.6%), from €3,123 to €6,391
of which Taxes: +€3,268
- Gross operating margin -€34,608
down €34,608, from €31,042 to -€3,567
- Taxes -€5,982
down €5,982 (-97.7%), from €6,123 to €141
- Other operating charges -€3,081
down €3,081 (-79.6%), from €3,873 to €791
- Financial income -€1,208
down €1,208 (-100.0%), from €1,208 to €0
- Depreciation +€445
up €445, from €0 to €445
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 | €64,342 | €31,392 | -€32,950 | -51.2% |
| Fixed assets | 21/28 | - | €2,097 | +€2,097 | |
| Tangible fixed assets | 22/27 | - | €2,097 | +€2,097 | |
| Furniture and vehicles | 24 | - | €2,097 | +€2,097 | |
| Current assets | 29/58 | €64,342 | €29,294 | -€35,048 | -54.5% |
| Amounts receivable within one year | 40/41 | €20,062 | €0 | -€20,062 | -100.0% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €20,062 | €0 | -€20,062 | -100.0% |
| Cash at bank and in hand | 54/58 | €20,357 | €16,788 | -€3,569 | -17.5% |
| Deferred charges and accrued income | 490/1 | €23,923 | €12,506 | -€11,417 | -47.7% |
| Total equity and liabilities | 10/49 | €64,342 | €31,392 | -€32,950 | -51.2% |
| Equity | 10/15 | €59,932 | €23,660 | -€36,273 | -60.5% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €55,932 | €19,660 | -€36,273 | -64.9% |
| Amounts payable | 17/49 | €4,409 | €7,732 | +€3,322 | +75.4% |
| Amounts payable within one year | 42/48 | €4,031 | €7,354 | +€3,322 | +82.4% |
| Trade debts | 44 | €908 | €679 | -€229 | -25.2% |
| Suppliers | 440/4 | €908 | €679 | -€229 | -25.2% |
| Taxes, remuneration and social security | 45 | €3,123 | €6,391 | +€3,268 | +104.6% |
| Taxes | 450/3 | €3,123 | €6,391 | +€3,268 | +104.6% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | - | €283 | +€283 | |
| Accrued charges and deferred income | 492/3 | €378 | €378 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | €445 | +€445 | |
| Other operating charges | 640/8 | €3,873 | €791 | -€3,081 | -79.6% |
| Gross operating margin | 9900 | €31,042 | -€3,567 | -€34,608 | |
| Operating profit (loss) | 9901 | €27,169 | -€4,803 | -€31,972 | |
| Financial income | 75/76B | €1,208 | €0 | -€1,208 | -100.0% |
| Recurring financial income | 75 | €1,208 | €0 | -€1,208 | -100.0% |
| Financial charges | 65/66B | €51 | €79 | +€28 | +54.9% |
| Recurring financial charges | 65 | €51 | €79 | +€28 | +54.9% |
| Profit (loss) for the period before taxes | 9903 | €28,326 | -€4,882 | -€33,208 | |
| Income taxes | 67/77 | €6,123 | €141 | -€5,982 | -97.7% |
| Profit (loss) for the period | 9904 | €22,203 | -€5,023 | -€27,226 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,203 | -€5,023 | -€27,226 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.