TOMANCO: 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.
TOMANCO
Largest movements
- Cash +€145,451
up €145,451 (+317%), from €45,852 to €191,303
mainly Investment in fixed assets (net) (+€103,004) and Depreciation (+€40,483)
- Tangible fixed assets -€143,486
down €143,486 (-33.1%), from €432,882 to €289,395
of which Land and buildings: -€140,577
- Deferred charges and accrued income +€7,774
up €7,774 (+493%), from €1,578 to €9,352
- Reserves +€19,394
up €19,394 (+15.0%), from €128,900 to €148,294
- Other debts -€15,461
down €15,461 (-16.6%), from €93,389 to €77,928
- Gross operating margin +€39,822
up €39,822 (+112%), from €35,623 to €75,445
- Taxes +€1,980
new in 2025: €1,980
- Financial income -€1,500
no longer reported in 2025 (was €1,500)
of which Financial income: -€1,500
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 | €482,812 | €492,550 | +€9,738 | +2.0% |
| Fixed assets | 21/28 | €432,882 | €289,395 | -€143,486 | -33.1% |
| Tangible fixed assets | 22/27 | €432,882 | €289,395 | -€143,486 | -33.1% |
| Land and buildings | 22 | €426,674 | €286,097 | -€140,577 | -32.9% |
| Plant, machinery and equipment | 23 | €6,208 | €3,299 | -€2,909 | -46.9% |
| Current assets | 29/58 | €49,930 | €203,155 | +€153,225 | +307% |
| Amounts receivable within one year | 40/41 | €2,500 | €2,500 | = | 0.0% |
| Other amounts receivable | 41 | €2,500 | €2,500 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €45,852 | €191,303 | +€145,451 | +317% |
| Deferred charges and accrued income | 490/1 | €1,578 | €9,352 | +€7,774 | +493% |
| Total equity and liabilities | 10/49 | €482,812 | €492,550 | +€9,738 | +2.0% |
| Equity | 10/15 | €389,331 | €408,294 | +€18,963 | +4.9% |
| Contributions | 10/11 | €260,000 | €260,000 | = | 0.0% |
| Reserves | 13 | €128,900 | €148,294 | +€19,394 | +15.0% |
| Distributable reserves | 133 | €128,900 | €148,294 | +€19,394 | +15.0% |
| Profit (loss) carried forward | 14 | €431 | - | -€431 | |
| Amounts payable | 17/49 | €93,481 | €84,257 | -€9,224 | -9.9% |
| Amounts payable within one year | 42/48 | €93,416 | €84,147 | -€9,269 | -9.9% |
| Trade debts | 44 | €27 | €4,239 | +€4,213 | +15,795% |
| Suppliers | 440/4 | €27 | €4,239 | +€4,213 | +15,795% |
| Taxes, remuneration and social security | 45 | - | €1,980 | +€1,980 | |
| Taxes | 450/3 | - | €1,980 | +€1,980 | |
| Other amounts payable | 47/48 | €93,389 | €77,928 | -€15,461 | -16.6% |
| Accrued charges and deferred income | 492/3 | €65 | €110 | +€45 | +69.2% |
| Non-recurring operating income | 76A | - | €46,209 | +€46,209 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,205 | €40,483 | -€723 | -1.8% |
| Other operating charges | 640/8 | €12,753 | €13,068 | +€315 | +2.5% |
| Gross operating margin | 9900 | €35,623 | €75,445 | +€39,822 | +112% |
| Operating profit (loss) | 9901 | -€18,335 | €21,895 | +€40,230 | |
| Financial income | 75/76B | €1,500 | - | -€1,500 | |
| Recurring financial income | 75 | €1,500 | - | -€1,500 | |
| Non-recurring financial income | 76B | €1,500 | - | -€1,500 | |
| Financial charges | 65/66B | €105 | €120 | +€15 | +14.1% |
| Recurring financial charges | 65 | €105 | €120 | +€15 | +14.1% |
| Profit (loss) for the period before taxes | 9903 | -€16,940 | €21,775 | +€38,715 | |
| Income taxes | 67/77 | - | €1,980 | +€1,980 | |
| Profit (loss) for the period | 9904 | -€16,940 | €19,796 | +€36,736 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,940 | €19,796 | +€36,736 |
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 14 October 2026 via checked.be.