TOMAN: 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.
TOMAN
Largest movements
- Receivables within one year +€47,779
up €47,779 (+59.7%), from €80,000 to €127,779
of which Other amounts receivable: +€87,180
- Tangible fixed assets +€35,116
up €35,116 (+3,360%), from €1,045 to €36,162
of which Land and buildings: +€35,616
- Profit (loss) carried forward +€50,086
up €50,086 (+309%), from €16,225 to €66,311
- Trade debts +€29,672
up €29,672 (+327%), from €9,064 to €38,736
- Debts after one year -€7,115
down €7,115 (-17.8%), from €40,000 to €32,885
- Current portion of long-term debt +€5,321
new in 2025: €5,321
- Tax, wage and social debts +€5,176
up €5,176 (+30.0%), from €17,280 to €22,456
- Turnover -€756,129
no longer reported in 2025 (was €756,129)
- Purchases and services -€713,703
no longer reported in 2025 (was €713,703)
- Gross operating margin +€44,326
up €44,326 (+104%), from €42,425 to €86,751
- Depreciation +€11,955
up €11,955 (+2,628%), from €455 to €12,410
- Taxes +€10,169
up €10,169 (+125%), from €8,129 to €18,298
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 | €87,569 | €170,709 | +€83,140 | +94.9% |
| Fixed assets | 21/28 | €1,123 | €36,240 | +€35,116 | +3,127% |
| Tangible fixed assets | 22/27 | €1,045 | €36,162 | +€35,116 | +3,360% |
| Land and buildings | 22 | - | €35,616 | +€35,616 | |
| Furniture and vehicles | 24 | €1,045 | €545 | -€500 | -47.8% |
| Financial fixed assets | 28 | €78 | €78 | = | 0.0% |
| Current assets | 29/58 | €86,446 | €134,469 | +€48,024 | +55.6% |
| Amounts receivable within one year | 40/41 | €80,000 | €127,779 | +€47,779 | +59.7% |
| Trade receivables | 40 | €40,000 | €599 | -€39,401 | -98.5% |
| Other amounts receivable | 41 | €40,000 | €127,180 | +€87,180 | +218% |
| Cash at bank and in hand | 54/58 | €6,446 | €6,691 | +€245 | +3.8% |
| Total equity and liabilities | 10/49 | €87,569 | €170,709 | +€83,140 | +94.9% |
| Equity | 10/15 | €21,225 | €71,311 | +€50,086 | +236% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,225 | €66,311 | +€50,086 | +309% |
| Amounts payable | 17/49 | €66,344 | €99,398 | +€33,054 | +49.8% |
| Amounts payable after more than one year | 17 | €40,000 | €32,885 | -€7,115 | -17.8% |
| Financial debts | 170/4 | €40,000 | €32,885 | -€7,115 | -17.8% |
| Amounts payable within one year | 42/48 | €26,344 | €66,513 | +€40,169 | +152% |
| Current portion of amounts payable after more than one year | 42 | - | €5,321 | +€5,321 | |
| Trade debts | 44 | €9,064 | €38,736 | +€29,672 | +327% |
| Suppliers | 440/4 | €9,064 | €38,736 | +€29,672 | +327% |
| Taxes, remuneration and social security | 45 | €17,280 | €22,456 | +€5,176 | +30.0% |
| Taxes | 450/3 | €17,280 | €22,456 | +€5,176 | +30.0% |
| Turnover | 70 | €756,129 | - | -€756,129 | |
| Non-recurring operating income | 76A | - | €51 | +€51 | |
| Goods, raw materials, services and sundry goods | 60/61 | €713,703 | - | -€713,703 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €455 | €12,410 | +€11,955 | +2,628% |
| Other operating charges | 640/8 | €309 | €777 | +€468 | +152% |
| Non-recurring operating charges | 66A | - | €74 | +€74 | |
| Gross operating margin | 9900 | €42,425 | €86,751 | +€44,326 | +104% |
| Operating profit (loss) | 9901 | €41,662 | €73,490 | +€31,828 | +76.4% |
| Financial income | 75/76B | €0 | €0 | -€0 | -66.7% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -66.7% |
| Financial charges | 65/66B | €1,971 | €5,106 | +€3,136 | +159% |
| Recurring financial charges | 65 | €1,971 | €5,106 | +€3,136 | +159% |
| Profit (loss) for the period before taxes | 9903 | €39,691 | €68,384 | +€28,693 | +72.3% |
| Income taxes | 67/77 | €8,129 | €18,298 | +€10,169 | +125% |
| Profit (loss) for the period | 9904 | €31,562 | €50,086 | +€18,524 | +58.7% |
| Profit (loss) for the period to be appropriated | 9905 | €31,562 | €50,086 | +€18,524 | +58.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.