TOMANACO: 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.
TOMANACO
Largest movements
- Receivables after one year +€1.0m
new in 2025: €1.0m
- Receivables within one year -€704,162
down €704,162 (-59.6%), from €1.2m to €477,867
of which Other amounts receivable: -€835,072
- Cash -€353,824
down €353,824 (-63.5%), from €557,085 to €203,261
mainly Receivables after one year (-€1.0m) and Current investments (-€200,000)
- Current investments +€200,000
new in 2025: €200,000
- Deferred charges and accrued income -€21,008
down €21,008 (-92.1%), from €22,820 to €1,811
- Reserves +€258,410
up €258,410 (+16.4%), from €1.6m to €1.8m
of which Distributable reserves: +€170,000
- Trade debts -€96,105
down €96,105 (-96.9%), from €99,199 to €3,095
- Other debts -€60,000
no longer reported in 2025 (was €60,000)
- Turnover -€10.4m
no longer reported in 2025 (was €10.4m)
- Purchases and services -€9.9m
no longer reported in 2025 (was €9.9m)
- Gross operating margin -€113,049
down €113,049 (-25.4%), from €445,856 to €332,808
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 | €1,761,934 | €1,882,939 | +€121,005 | +6.9% |
| Current assets | 29/58 | €1,761,934 | €1,882,939 | +€121,005 | +6.9% |
| Amounts receivable after more than one year | 29 | - | €1,000,000 | +€1.0m | |
| Trade receivables | 290 | - | €1,000,000 | +€1.0m | |
| Amounts receivable within one year | 40/41 | €1,182,029 | €477,867 | -€704,162 | -59.6% |
| Trade receivables | 40 | €344,197 | €475,107 | +€130,910 | +38.0% |
| Other amounts receivable | 41 | €837,832 | €2,760 | -€835,072 | -99.7% |
| Current investments | 50/53 | - | €200,000 | +€200,000 | |
| Cash at bank and in hand | 54/58 | €557,085 | €203,261 | -€353,824 | -63.5% |
| Deferred charges and accrued income | 490/1 | €22,820 | €1,811 | -€21,008 | -92.1% |
| Total equity and liabilities | 10/49 | €1,761,934 | €1,882,939 | +€121,005 | +6.9% |
| Equity | 10/15 | €1,598,494 | €1,859,454 | +€260,960 | +16.3% |
| Contributions | 10/11 | €22,000 | €22,000 | = | 0.0% |
| Reserves | 13 | €1,574,190 | €1,832,600 | +€258,410 | +16.4% |
| Tax-exempt reserves | 132 | €164,190 | €252,600 | +€88,410 | +53.8% |
| Distributable reserves | 133 | €1,410,000 | €1,580,000 | +€170,000 | +12.1% |
| Profit (loss) carried forward | 14 | €2,304 | €4,854 | +€2,550 | +110.7% |
| Amounts payable | 17/49 | €163,440 | €23,485 | -€139,955 | -85.6% |
| Amounts payable within one year | 42/48 | €160,440 | €4,115 | -€156,325 | -97.4% |
| Trade debts | 44 | €99,199 | €3,095 | -€96,105 | -96.9% |
| Suppliers | 440/4 | €99,199 | €3,095 | -€96,105 | -96.9% |
| Taxes, remuneration and social security | 45 | €1,241 | €1,020 | -€221 | -17.8% |
| Taxes | 450/3 | €1,241 | €1,020 | -€221 | -17.8% |
| Other amounts payable | 47/48 | €60,000 | - | -€60,000 | |
| Accrued charges and deferred income | 492/3 | €3,000 | €19,370 | +€16,370 | +545.6% |
| Turnover | 70 | €10,392,215 | - | -€10.4m | |
| Goods, raw materials, services and sundry goods | 60/61 | €9,946,359 | - | -€9.9m | |
| Other operating charges | 640/8 | €20,288 | €1,148 | -€19,139 | -94.3% |
| Gross operating margin | 9900 | €445,856 | €332,808 | -€113,049 | -25.4% |
| Operating profit (loss) | 9901 | €425,569 | €331,659 | -€93,909 | -22.1% |
| Financial income | 75/76B | €15,952 | €15,328 | -€624 | -3.9% |
| Recurring financial income | 75 | €15,952 | €15,328 | -€624 | -3.9% |
| Financial charges | 65/66B | €970 | €511 | -€460 | -47.4% |
| Recurring financial charges | 65 | €970 | €511 | -€460 | -47.4% |
| Profit (loss) for the period before taxes | 9903 | €440,551 | €346,477 | -€94,074 | -21.4% |
| Income taxes | 67/77 | €107,965 | €85,517 | -€22,448 | -20.8% |
| Profit (loss) for the period | 9904 | €332,586 | €260,960 | -€71,626 | -21.5% |
| Transfer to tax-exempt reserves | 689 | €164,190 | €88,410 | -€75,780 | -46.2% |
| Profit (loss) for the period to be appropriated | 9905 | €168,396 | €172,550 | +€4,154 | +2.5% |
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 4 October 2026 via checked.be.