TOMAR CONSTRUCT: 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 CONSTRUCT
Largest movements
- Tangible fixed assets +€28,428
up €28,428 (+202%), from €14,086 to €42,515
of which Furniture and vehicles: +€26,991
- Receivables within one year +€18,376
up €18,376 (+184%), from €10,000 to €28,376
of which Other amounts receivable: +€18,338
- Cash -€9,062
down €9,062 (-18.4%), from €49,235 to €40,173
mainly Investment in fixed assets (net) (-€42,201) and Receivables within one year (-€18,376)
- Profit (loss) carried forward +€52,961
up €52,961 (+151%), from €34,981 to €87,942
- Other debts -€14,572
no longer reported in 2025 (was €14,572)
- Tax, wage and social debts -€2,194
down €2,194 (-10.8%), from €20,276 to €18,082
- Trade debts +€1,444
up €1,444 (+242%), from €596 to €2,040
- Gross operating margin +€42,978
up €42,978 (+120%), from €35,695 to €78,674
- Depreciation +€8,386
up €8,386 (+156%), from €5,386 to €13,772
- Taxes +€6,220
up €6,220 (+105%), from €5,931 to €12,151
- Financial income +€943
new in 2025: €943
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 | €73,424 | €111,064 | +€37,640 | +51.3% |
| Fixed assets | 21/28 | €14,086 | €42,515 | +€28,428 | +202% |
| Tangible fixed assets | 22/27 | €14,086 | €42,515 | +€28,428 | +202% |
| Plant, machinery and equipment | 23 | €3,037 | €4,474 | +€1,437 | +47.3% |
| Furniture and vehicles | 24 | €11,049 | €38,041 | +€26,991 | +244% |
| Current assets | 29/58 | €59,338 | €68,549 | +€9,211 | +15.5% |
| Amounts receivable within one year | 40/41 | €10,000 | €28,376 | +€18,376 | +184% |
| Trade receivables | 40 | €10,000 | €10,038 | +€38 | +0.4% |
| Other amounts receivable | 41 | - | €18,338 | +€18,338 | |
| Cash at bank and in hand | 54/58 | €49,235 | €40,173 | -€9,062 | -18.4% |
| Deferred charges and accrued income | 490/1 | €103 | - | -€103 | |
| Total equity and liabilities | 10/49 | €73,424 | €111,064 | +€37,640 | +51.3% |
| Equity | 10/15 | €37,981 | €90,942 | +€52,961 | +139% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,981 | €87,942 | +€52,961 | +151% |
| Amounts payable | 17/49 | €35,443 | €20,121 | -€15,321 | -43.2% |
| Amounts payable within one year | 42/48 | €35,443 | €20,121 | -€15,321 | -43.2% |
| Trade debts | 44 | €596 | €2,040 | +€1,444 | +242% |
| Suppliers | 440/4 | €596 | €2,040 | +€1,444 | +242% |
| Taxes, remuneration and social security | 45 | €20,276 | €18,082 | -€2,194 | -10.8% |
| Taxes | 450/3 | €20,276 | €18,082 | -€2,194 | -10.8% |
| Other amounts payable | 47/48 | €14,572 | - | -€14,572 | |
| Non-recurring operating income | 76A | - | €1,765 | +€1,765 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,386 | €13,772 | +€8,386 | +156% |
| Other operating charges | 640/8 | €566 | €585 | +€19 | +3.4% |
| Gross operating margin | 9900 | €35,695 | €78,674 | +€42,978 | +120% |
| Operating profit (loss) | 9901 | €29,743 | €64,316 | +€34,572 | +116% |
| Financial income | 75/76B | - | €943 | +€943 | |
| Recurring financial income | 75 | - | €943 | +€943 | |
| Financial charges | 65/66B | €165 | €147 | -€19 | -11.2% |
| Recurring financial charges | 65 | €165 | €147 | -€19 | -11.2% |
| Profit (loss) for the period before taxes | 9903 | €29,578 | €65,112 | +€35,534 | +120% |
| Income taxes | 67/77 | €5,931 | €12,151 | +€6,220 | +105% |
| Profit (loss) for the period | 9904 | €23,647 | €52,961 | +€29,314 | +124% |
| Profit (loss) for the period to be appropriated | 9905 | €23,647 | €52,961 | +€29,314 | +124% |
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 15 October 2026 via checked.be.