TOMAR: 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.
TOMAR
Largest movements
- Tangible fixed assets -€41,247
down €41,247 (-12.6%), from €327,671 to €286,424
of which Plant, machinery and equipment: -€28,738
- Cash +€6,889
up €6,889 (+6.8%), from €101,781 to €108,670
mainly Net result for the year (+€70,839) and Depreciation (+€53,094)
- Debts after one year -€54,501
down €54,501 (-23.3%), from €233,735 to €179,234
- Other debts +€30,000
up €30,000 (+100%), from €30,000 to €60,000
- Reserves -€6,100
down €6,100 (-9.2%), from €66,211 to €60,111
- Current portion of long-term debt -€5,547
down €5,547 (-12.9%), from €42,879 to €37,332
- Gross operating margin +€27,680
up €27,680 (+23.9%), from €115,923 to €143,603
- Taxes -€5,603
down €5,603 (-60.3%), from €9,284 to €3,682
- Depreciation +€4,331
up €4,331 (+8.9%), from €48,763 to €53,094
- Financial charges +€4,025
up €4,025 (+60.7%), from €6,634 to €10,658
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 | €442,178 | €406,799 | -€35,379 | -8.0% |
| Fixed assets | 21/28 | €327,671 | €286,424 | -€41,247 | -12.6% |
| Tangible fixed assets | 22/27 | €327,671 | €286,424 | -€41,247 | -12.6% |
| Land and buildings | 22 | €274,054 | €269,679 | -€4,375 | -1.6% |
| Plant, machinery and equipment | 23 | €30,709 | €1,971 | -€28,738 | -93.6% |
| Furniture and vehicles | 24 | €22,908 | €14,774 | -€8,134 | -35.5% |
| Current assets | 29/58 | €114,507 | €120,375 | +€5,868 | +5.1% |
| Amounts receivable within one year | 40/41 | €12,726 | €11,705 | -€1,021 | -8.0% |
| Trade receivables | 40 | €12,482 | €2,181 | -€10,301 | -82.5% |
| Other amounts receivable | 41 | €244 | €9,524 | +€9,280 | +3,797% |
| Cash at bank and in hand | 54/58 | €101,781 | €108,670 | +€6,889 | +6.8% |
| Total equity and liabilities | 10/49 | €442,178 | €406,799 | -€35,379 | -8.0% |
| Equity | 10/15 | €122,203 | €116,142 | -€6,061 | -5.0% |
| Contributions | 10/11 | €39,000 | €39,000 | = | 0.0% |
| Reserves | 13 | €66,211 | €60,111 | -€6,100 | -9.2% |
| Distributable reserves | 133 | €66,211 | €60,111 | -€6,100 | -9.2% |
| Profit (loss) carried forward | 14 | €16,992 | €17,031 | +€39 | +0.2% |
| Amounts payable | 17/49 | €319,975 | €290,657 | -€29,318 | -9.2% |
| Amounts payable after more than one year | 17 | €233,735 | €179,234 | -€54,501 | -23.3% |
| Financial debts | 170/4 | €233,735 | €179,234 | -€54,501 | -23.3% |
| Amounts payable within one year | 42/48 | €86,240 | €111,423 | +€25,183 | +29.2% |
| Current portion of amounts payable after more than one year | 42 | €42,879 | €37,332 | -€5,547 | -12.9% |
| Trade debts | 44 | €3,650 | €1,371 | -€2,279 | -62.4% |
| Suppliers | 440/4 | €3,650 | €1,371 | -€2,279 | -62.4% |
| Taxes, remuneration and social security | 45 | €9,711 | €12,720 | +€3,009 | +31.0% |
| Taxes | 450/3 | €9,711 | €12,720 | +€3,009 | +31.0% |
| Other amounts payable | 47/48 | €30,000 | €60,000 | +€30,000 | +100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,763 | €53,094 | +€4,331 | +8.9% |
| Other operating charges | 640/8 | €5,362 | €5,348 | -€14 | -0.3% |
| Gross operating margin | 9900 | €115,923 | €143,603 | +€27,680 | +23.9% |
| Operating profit (loss) | 9901 | €61,798 | €85,161 | +€23,363 | +37.8% |
| Financial income | 75/76B | €31 | €18 | -€13 | -43.1% |
| Recurring financial income | 75 | €31 | €18 | -€13 | -43.1% |
| Financial charges | 65/66B | €6,634 | €10,658 | +€4,025 | +60.7% |
| Recurring financial charges | 65 | €6,634 | €10,658 | +€4,025 | +60.7% |
| Profit (loss) for the period before taxes | 9903 | €55,195 | €74,521 | +€19,325 | +35.0% |
| Income taxes | 67/77 | €9,284 | €3,682 | -€5,603 | -60.3% |
| Profit (loss) for the period | 9904 | €45,911 | €70,839 | +€24,928 | +54.3% |
| Profit (loss) for the period to be appropriated | 9905 | €45,911 | €70,839 | +€24,928 | +54.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.