Tomany: 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.
Tomany
Largest movements
- Tangible fixed assets +€175,995
up €175,995 (+652.3%), from €26,982 to €202,977
of which Land and buildings: +€131,570
- Financial fixed assets -€41,250
down €41,250 (-22.3%), from €185,000 to €143,750
- Receivables within one year +€24,953
up €24,953 (+275.4%), from €9,062 to €34,015
of which Trade receivables: +€15,000
- Cash +€8,561
up €8,561 (+54.7%), from €15,664 to €24,226
mainly Net result for the year (+€124,121) and Debts after one year (+€61,154)
- Reserves +€124,121
up €124,121 (+141.3%), from €87,818 to €211,939
- Debts after one year +€61,154
up €61,154 (+66.2%), from €92,343 to €153,497
- Tax, wage and social debts -€10,817
down €10,817 (-83.7%), from €12,925 to €2,109
- Current portion of long-term debt +€6,408
up €6,408 (+209.4%), from €3,060 to €9,468
- Other debts -€5,722
down €5,722 (-25.7%), from €22,285 to €16,564
- Financial income +€141,245
up €141,245 (+2568081.8%), from €6 to €141,250
- Other operating charges +€8,893
up €8,893 (+425.3%), from €2,091 to €10,984
- Financial charges -€5,029
down €5,029 (-55.9%), from €8,995 to €3,967
- Depreciation +€2,527
up €2,527 (+58.4%), from €4,325 to €6,851
- Gross operating margin +€1,348
up €1,348 (+29.1%), from €4,625 to €5,973
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 | €238,514 | €405,251 | +€166,738 | +69.9% |
| Fixed assets | 21/28 | €211,982 | €346,727 | +€134,745 | +63.6% |
| Tangible fixed assets | 22/27 | €26,982 | €202,977 | +€175,995 | +652.3% |
| Land and buildings | 22 | - | €131,570 | +€131,570 | |
| Plant, machinery and equipment | 23 | €2,674 | €6,942 | +€4,268 | +159.6% |
| Furniture and vehicles | 24 | €550 | €475 | -€75 | -13.6% |
| Other tangible fixed assets | 26 | €23,758 | €63,990 | +€40,233 | +169.3% |
| Financial fixed assets | 28 | €185,000 | €143,750 | -€41,250 | -22.3% |
| Current assets | 29/58 | €26,532 | €58,524 | +€31,992 | +120.6% |
| Amounts receivable within one year | 40/41 | €9,062 | €34,015 | +€24,953 | +275.4% |
| Trade receivables | 40 | - | €15,000 | +€15,000 | |
| Other amounts receivable | 41 | €9,062 | €19,015 | +€9,953 | +109.8% |
| Cash at bank and in hand | 54/58 | €15,664 | €24,226 | +€8,561 | +54.7% |
| Deferred charges and accrued income | 490/1 | €1,806 | €284 | -€1,522 | -84.3% |
| Total equity and liabilities | 10/49 | €238,514 | €405,251 | +€166,738 | +69.9% |
| Equity | 10/15 | €90,818 | €214,939 | +€124,121 | +136.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €87,818 | €211,939 | +€124,121 | +141.3% |
| Distributable reserves | 133 | €87,818 | €211,939 | +€124,121 | +141.3% |
| Amounts payable | 17/49 | €147,696 | €190,313 | +€42,617 | +28.9% |
| Amounts payable after more than one year | 17 | €92,343 | €153,497 | +€61,154 | +66.2% |
| Financial debts | 170/4 | €92,343 | €153,497 | +€61,154 | +66.2% |
| Amounts payable within one year | 42/48 | €50,594 | €36,816 | -€13,777 | -27.2% |
| Current portion of amounts payable after more than one year | 42 | €3,060 | €9,468 | +€6,408 | +209.4% |
| Financial debts | 43 | €5,000 | €0 | -€5,000 | -100.0% |
| Credit institutions | 430/8 | €5,000 | €0 | -€5,000 | -100.0% |
| Trade debts | 44 | €7,323 | €8,676 | +€1,353 | +18.5% |
| Suppliers | 440/4 | €7,323 | €8,676 | +€1,353 | +18.5% |
| Taxes, remuneration and social security | 45 | €12,925 | €2,109 | -€10,817 | -83.7% |
| Taxes | 450/3 | €12,925 | €2,109 | -€10,817 | -83.7% |
| Other amounts payable | 47/48 | €22,285 | €16,564 | -€5,722 | -25.7% |
| Accrued charges and deferred income | 492/3 | €4,759 | €0 | -€4,759 | -100.0% |
| Remuneration, social security and pensions | 62 | €730 | €0 | -€730 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,325 | €6,851 | +€2,527 | +58.4% |
| Other operating charges | 640/8 | €2,091 | €10,984 | +€8,893 | +425.3% |
| Gross operating margin | 9900 | €4,625 | €5,973 | +€1,348 | +29.1% |
| Operating profit (loss) | 9901 | -€2,521 | -€11,862 | -€9,342 | -370.6% |
| Financial income | 75/76B | €6 | €141,250 | +€141,245 | +2568081.8% |
| Recurring financial income | 75 | €6 | €141,250 | +€141,245 | +2568081.8% |
| Financial charges | 65/66B | €8,995 | €3,967 | -€5,029 | -55.9% |
| Recurring financial charges | 65 | €8,995 | €3,967 | -€5,029 | -55.9% |
| Profit (loss) for the period before taxes | 9903 | -€11,511 | €125,421 | +€136,932 | |
| Income taxes | 67/77 | €71 | €1,300 | +€1,229 | +1723.8% |
| Profit (loss) for the period | 9904 | -€11,582 | €124,121 | +€135,703 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,582 | €124,121 | +€135,703 |
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 11 October 2026 via checked.be.