TOMARI: 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.
TOMARI
Largest movements
- Cash -€143,729
down €143,729 (-39.2%), from €366,526 to €222,797
mainly Net result for the year (-€124,033) and Current portion of long-term debt (-€65,851)
- Tangible fixed assets -€94,167
down €94,167 (-31.8%), from €295,782 to €201,615
of which Plant, machinery and equipment: -€66,550
- Receivables within one year +€19,864
up €19,864 (+16.2%), from €122,436 to €142,300
of which Other amounts receivable: +€20,490
- Formation expenses -€15,793
down €15,793 (-27.6%), from €57,210 to €41,417
- Profit (loss) carried forward -€556,147
no longer reported in 2025 (was €556,147)
- Reserves +€432,114
up €432,114 (+255.1%), from €169,394 to €601,508
of which Distributable reserves: +€432,114
- Current portion of long-term debt -€65,851
down €65,851 (-76.3%), from €86,292 to €20,441
- Tax, wage and social debts -€22,503
down €22,503 (-22.6%), from €99,571 to €77,068
of which Taxes: -€22,749
- Debts after one year -€20,441
down €20,441 (-49.0%), from €41,741 to €21,300
- Gross operating margin -€131,499
down €131,499 (-22.9%), from €574,721 to €443,222
- Staff costs +€12,408
up €12,408 (+3.0%), from €411,821 to €424,229
- Taxes -€7,142
down €7,142 (-96.0%), from €7,439 to €297
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 | €1,026,634 | €796,230 | -€230,404 | -22.4% |
| Formation expenses | 20 | €57,210 | €41,417 | -€15,793 | -27.6% |
| Fixed assets | 21/28 | €296,340 | €202,247 | -€94,093 | -31.8% |
| Tangible fixed assets | 22/27 | €295,782 | €201,615 | -€94,167 | -31.8% |
| Plant, machinery and equipment | 23 | €242,470 | €175,920 | -€66,550 | -27.4% |
| Furniture and vehicles | 24 | €50,148 | €25,024 | -€25,124 | -50.1% |
| Leasing and similar rights | 25 | €3,164 | €670 | -€2,494 | -78.8% |
| Financial fixed assets | 28 | €558 | €633 | +€75 | +13.4% |
| Current assets | 29/58 | €673,084 | €552,565 | -€120,519 | -17.9% |
| Stocks and contracts in progress | 3 | €175,201 | €173,007 | -€2,194 | -1.3% |
| Stocks | 30/36 | €175,201 | €173,007 | -€2,194 | -1.3% |
| Amounts receivable within one year | 40/41 | €122,436 | €142,300 | +€19,864 | +16.2% |
| Trade receivables | 40 | €89,149 | €88,523 | -€626 | -0.7% |
| Other amounts receivable | 41 | €33,287 | €53,777 | +€20,490 | +61.6% |
| Cash at bank and in hand | 54/58 | €366,526 | €222,797 | -€143,729 | -39.2% |
| Deferred charges and accrued income | 490/1 | €8,921 | €14,461 | +€5,540 | +62.1% |
| Total equity and liabilities | 10/49 | €1,026,634 | €796,230 | -€230,404 | -22.4% |
| Equity | 10/15 | €763,041 | €639,008 | -€124,033 | -16.3% |
| Contributions | 10/11 | €37,500 | €37,500 | = | 0.0% |
| Contributions outside capital | 11 | €37,500 | €37,500 | = | 0.0% |
| Other | 1109/19 | €37,500 | €37,500 | = | 0.0% |
| Reserves | 13 | €169,394 | €601,508 | +€432,114 | +255.1% |
| Non-distributable reserves | 130/1 | €3,750 | €3,750 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,750 | €3,750 | = | 0.0% |
| Tax-exempt reserves | 132 | €10,627 | €10,627 | +€0 | 0.0% |
| Distributable reserves | 133 | €155,017 | €587,131 | +€432,114 | +278.8% |
| Profit (loss) carried forward | 14 | €556,147 | - | -€556,147 | |
| Amounts payable | 17/49 | €263,593 | €157,221 | -€106,372 | -40.4% |
| Amounts payable after more than one year | 17 | €41,741 | €21,300 | -€20,441 | -49.0% |
| Financial debts | 170/4 | €41,741 | €21,300 | -€20,441 | -49.0% |
| Amounts payable within one year | 42/48 | €220,333 | €135,102 | -€85,231 | -38.7% |
| Current portion of amounts payable after more than one year | 42 | €86,292 | €20,441 | -€65,851 | -76.3% |
| Trade debts | 44 | €34,117 | €37,240 | +€3,123 | +9.2% |
| Suppliers | 440/4 | €34,117 | €37,240 | +€3,123 | +9.2% |
| Taxes, remuneration and social security | 45 | €99,571 | €77,068 | -€22,503 | -22.6% |
| Taxes | 450/3 | €23,507 | €758 | -€22,749 | -96.8% |
| Remuneration and social security | 454/9 | €76,064 | €76,310 | +€246 | +0.3% |
| Other amounts payable | 47/48 | €353 | €353 | -€1 | -0.1% |
| Accrued charges and deferred income | 492/3 | €1,519 | €820 | -€699 | -46.0% |
| Remuneration, social security and pensions | 62 | €411,821 | €424,229 | +€12,408 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €112,946 | €109,960 | -€2,986 | -2.6% |
| Other operating charges | 640/8 | €16,059 | €16,086 | +€27 | +0.2% |
| Non-recurring operating charges | 66A | - | €1,000 | +€1,000 | |
| Gross operating margin | 9900 | €574,721 | €443,222 | -€131,499 | -22.9% |
| Operating profit (loss) | 9901 | €33,895 | -€108,053 | -€141,948 | |
| Financial income | 75/76B | €4,807 | €5,881 | +€1,074 | +22.3% |
| Recurring financial income | 75 | €4,807 | €5,881 | +€1,074 | +22.3% |
| Financial charges | 65/66B | €21,439 | €21,564 | +€125 | +0.6% |
| Recurring financial charges | 65 | €21,439 | €21,564 | +€125 | +0.6% |
| Profit (loss) for the period before taxes | 9903 | €17,263 | -€123,736 | -€140,999 | |
| Income taxes | 67/77 | €7,439 | €297 | -€7,142 | -96.0% |
| Profit (loss) for the period | 9904 | €9,824 | -€124,033 | -€133,857 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,824 | -€124,033 | -€133,857 |
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.