TOMANA: 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.
TOMANA
Largest movements
- Current investments +€587,968
up €587,968 (+31.3%), from €1.9m to €2.5m
- Cash +€114,633
up €114,633 (+67.5%), from €169,942 to €284,576
mainly Net result for the year (+€770,377) and Other debts (+€609,679)
- Tangible fixed assets +€68,921
up €68,921 (+42.9%), from €160,803 to €229,724
of which Land and buildings: +€63,343
- Other debts +€609,679
up €609,679 (+433%), from €140,885 to €750,564
- Reserves +€154,127
up €154,127 (+9.3%), from €1.7m to €1.8m
of which Distributable reserves: +€154,127
- Tax, wage and social debts +€35,201
up €35,201 (+37.1%), from €94,891 to €130,092
of which Taxes: +€45,144
- Financial income +€162,033
up €162,033 (+30.3%), from €535,445 to €697,478
- Gross operating margin +€62,335
up €62,335 (+13.1%), from €476,813 to €539,148
- Taxes +€31,221
up €31,221 (+25.5%), from €122,314 to €153,535
- Staff costs +€29,648
up €29,648 (+14.6%), from €202,825 to €232,473
- Depreciation +€8,401
up €8,401 (+22.5%), from €37,322 to €45,724
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 | €2,455,172 | €3,242,487 | +€787,315 | +32.1% |
| Fixed assets | 21/28 | €246,792 | €315,713 | +€68,921 | +27.9% |
| Tangible fixed assets | 22/27 | €160,803 | €229,724 | +€68,921 | +42.9% |
| Land and buildings | 22 | €75,248 | €138,591 | +€63,343 | +84.2% |
| Plant, machinery and equipment | 23 | €42,263 | €52,912 | +€10,649 | +25.2% |
| Furniture and vehicles | 24 | €42,526 | €37,711 | -€4,815 | -11.3% |
| Other tangible fixed assets | 26 | €765 | €510 | -€255 | -33.3% |
| Financial fixed assets | 28 | €85,989 | €85,989 | = | 0.0% |
| Current assets | 29/58 | €2,208,380 | €2,926,774 | +€718,394 | +32.5% |
| Stocks and contracts in progress | 3 | €41,865 | €39,998 | -€1,867 | -4.5% |
| Stocks | 30/36 | €41,865 | €39,998 | -€1,867 | -4.5% |
| Amounts receivable within one year | 40/41 | €68,367 | €90,737 | +€22,370 | +32.7% |
| Trade receivables | 40 | €484 | €484 | = | 0.0% |
| Other amounts receivable | 41 | €67,883 | €90,253 | +€22,370 | +33.0% |
| Current investments | 50/53 | €1,881,213 | €2,469,181 | +€587,968 | +31.3% |
| Cash at bank and in hand | 54/58 | €169,942 | €284,576 | +€114,633 | +67.5% |
| Deferred charges and accrued income | 490/1 | €46,992 | €42,282 | -€4,710 | -10.0% |
| Total equity and liabilities | 10/49 | €2,455,172 | €3,242,487 | +€787,315 | +32.1% |
| Equity | 10/15 | €2,160,247 | €2,314,374 | +€154,127 | +7.1% |
| Contributions | 10/11 | €400,000 | €400,000 | = | 0.0% |
| Reserves | 13 | €1,654,010 | €1,808,137 | +€154,127 | +9.3% |
| Non-distributable reserves | 130/1 | €40,000 | €40,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €40,000 | €40,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,500 | €3,500 | = | 0.0% |
| Distributable reserves | 133 | €1,610,510 | €1,764,637 | +€154,127 | +9.6% |
| Profit (loss) carried forward | 14 | €106,237 | €106,237 | = | 0.0% |
| Amounts payable | 17/49 | €294,925 | €928,113 | +€633,188 | +215% |
| Amounts payable within one year | 42/48 | €290,622 | €928,113 | +€637,491 | +219% |
| Current portion of amounts payable after more than one year | 42 | €13,333 | €2,737 | -€10,597 | -79.5% |
| Trade debts | 44 | €41,513 | €44,720 | +€3,207 | +7.7% |
| Suppliers | 440/4 | €41,513 | €44,720 | +€3,207 | +7.7% |
| Taxes, remuneration and social security | 45 | €94,891 | €130,092 | +€35,201 | +37.1% |
| Taxes | 450/3 | €71,771 | €116,915 | +€45,144 | +62.9% |
| Remuneration and social security | 454/9 | €23,120 | €13,177 | -€9,943 | -43.0% |
| Other amounts payable | 47/48 | €140,885 | €750,564 | +€609,679 | +433% |
| Accrued charges and deferred income | 492/3 | €4,303 | €0 | -€4,303 | -100% |
| Remuneration, social security and pensions | 62 | €202,825 | €232,473 | +€29,648 | +14.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,322 | €45,724 | +€8,401 | +22.5% |
| Other operating charges | 640/8 | €5,908 | €8,643 | +€2,735 | +46.3% |
| Gross operating margin | 9900 | €476,813 | €539,148 | +€62,335 | +13.1% |
| Operating profit (loss) | 9901 | €230,758 | €252,309 | +€21,551 | +9.3% |
| Financial income | 75/76B | €535,445 | €697,478 | +€162,033 | +30.3% |
| Recurring financial income | 75 | €535,445 | €697,478 | +€162,033 | +30.3% |
| Financial charges | 65/66B | €19,225 | €25,875 | +€6,650 | +34.6% |
| Recurring financial charges | 65 | €19,225 | €25,875 | +€6,650 | +34.6% |
| Profit (loss) for the period before taxes | 9903 | €746,978 | €923,913 | +€176,934 | +23.7% |
| Income taxes | 67/77 | €122,314 | €153,535 | +€31,221 | +25.5% |
| Profit (loss) for the period | 9904 | €624,665 | €770,377 | +€145,713 | +23.3% |
| Profit (loss) for the period to be appropriated | 9905 | €624,665 | €770,377 | +€145,713 | +23.3% |
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 17 October 2026 via checked.be.