TOMAS: 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.
TOMAS
Largest movements
- Tangible fixed assets +€134,735
up €134,735 (+26.0%), from €517,456 to €652,191
of which Land and buildings: +€179,309
- Cash -€107,321
down €107,321 (-83.2%), from €128,969 to €21,648
mainly Investment in fixed assets (net) (-€185,139) and Contributions, distributions and other (-€26,928)
- Receivables within one year -€15,259
down €15,259 (-9.0%), from €170,155 to €154,895
of which Other amounts receivable: -€38,962
- Stocks and contracts +€11,245
new in 2025: €11,245
- Trade debts +€49,005
up €49,005 (+369%), from €13,274 to €62,279
- Reserves -€28,395
down €28,395 (-5.9%), from €480,288 to €451,893
of which Distributable reserves: -€26,804
- Current portion of long-term debt +€10,808
up €10,808 (+22.5%), from €47,998 to €58,807
- Debts after one year -€10,100
down €10,100 (-6.3%), from €159,844 to €149,744
- Purchases and services -€214,960
down €214,960 (-43.4%), from €495,022 to €280,061
- Gross operating margin -€60,286
down €60,286 (-49.7%), from €121,291 to €61,005
- Taxes -€9,587
down €9,587 (-96.3%), from €9,960 to €373
- Depreciation +€5,493
up €5,493 (+12.2%), from €44,911 to €50,404
- Other operating charges +€2,790
up €2,790 (+63.2%), from €4,413 to €7,203
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 | €824,446 | €849,143 | +€24,696 | +3.0% |
| Fixed assets | 21/28 | €521,956 | €656,691 | +€134,735 | +25.8% |
| Tangible fixed assets | 22/27 | €517,456 | €652,191 | +€134,735 | +26.0% |
| Land and buildings | 22 | €368,630 | €547,939 | +€179,309 | +48.6% |
| Plant, machinery and equipment | 23 | €15,128 | €20,505 | +€5,376 | +35.5% |
| Furniture and vehicles | 24 | €132,230 | €82,538 | -€49,692 | -37.6% |
| Other tangible fixed assets | 26 | €1,468 | €1,210 | -€258 | -17.6% |
| Financial fixed assets | 28 | €4,500 | €4,500 | = | 0.0% |
| Current assets | 29/58 | €302,490 | €192,452 | -€110,039 | -36.4% |
| Stocks and contracts in progress | 3 | - | €11,245 | +€11,245 | |
| Stocks | 30/36 | - | €11,245 | +€11,245 | |
| Amounts receivable within one year | 40/41 | €170,155 | €154,895 | -€15,259 | -9.0% |
| Trade receivables | 40 | €36,954 | €60,656 | +€23,703 | +64.1% |
| Other amounts receivable | 41 | €133,201 | €94,239 | -€38,962 | -29.3% |
| Cash at bank and in hand | 54/58 | €128,969 | €21,648 | -€107,321 | -83.2% |
| Deferred charges and accrued income | 490/1 | €3,366 | €4,663 | +€1,297 | +38.5% |
| Total equity and liabilities | 10/49 | €824,446 | €849,143 | +€24,696 | +3.0% |
| Equity | 10/15 | €585,606 | €557,211 | -€28,395 | -4.8% |
| Contributions | 10/11 | €27,100 | €27,100 | = | 0.0% |
| Contributions outside capital | 11 | €27,100 | €27,100 | = | 0.0% |
| Other | 1109/19 | €27,100 | €27,100 | = | 0.0% |
| Reserves | 13 | €480,288 | €451,893 | -€28,395 | -5.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €43,200 | €41,609 | -€1,591 | -3.7% |
| Distributable reserves | 133 | €435,228 | €408,424 | -€26,804 | -6.2% |
| Profit (loss) carried forward | 14 | €78,218 | €78,218 | = | 0.0% |
| Provisions and deferred taxes | 16 | €10,800 | €10,402 | -€398 | -3.7% |
| Deferred taxes | 168 | €10,800 | €10,402 | -€398 | -3.7% |
| Amounts payable | 17/49 | €228,041 | €281,530 | +€53,489 | +23.5% |
| Amounts payable after more than one year | 17 | €159,844 | €149,744 | -€10,100 | -6.3% |
| Financial debts | 170/4 | €159,844 | €149,744 | -€10,100 | -6.3% |
| Amounts payable within one year | 42/48 | €68,197 | €131,786 | +€63,589 | +93.2% |
| Current portion of amounts payable after more than one year | 42 | €47,998 | €58,807 | +€10,808 | +22.5% |
| Trade debts | 44 | €13,274 | €62,279 | +€49,005 | +369% |
| Suppliers | 440/4 | €13,274 | €62,279 | +€49,005 | +369% |
| Taxes, remuneration and social security | 45 | €524 | €4,300 | +€3,776 | +720% |
| Taxes | 450/3 | €524 | €4,300 | +€3,776 | +720% |
| Other amounts payable | 47/48 | €6,400 | €6,400 | = | 0.0% |
| Non-recurring operating income | 76A | €331 | €25,874 | +€25,543 | +7,716% |
| Goods, raw materials, services and sundry goods | 60/61 | €495,022 | €280,061 | -€214,960 | -43.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,911 | €50,404 | +€5,493 | +12.2% |
| Other operating charges | 640/8 | €4,413 | €7,203 | +€2,790 | +63.2% |
| Gross operating margin | 9900 | €121,291 | €61,005 | -€60,286 | -49.7% |
| Operating profit (loss) | 9901 | €71,966 | €3,398 | -€68,568 | -95.3% |
| Financial income | 75/76B | €2,426 | €2,798 | +€373 | +15.4% |
| Recurring financial income | 75 | €2,426 | €2,798 | +€373 | +15.4% |
| Financial charges | 65/66B | €5,782 | €7,688 | +€1,907 | +33.0% |
| Recurring financial charges | 65 | €5,782 | €7,688 | +€1,907 | +33.0% |
| Profit (loss) for the period before taxes | 9903 | €68,610 | -€1,492 | -€70,102 | |
| Transfer from deferred taxes | 780 | - | €398 | +€398 | |
| Income taxes | 67/77 | €9,960 | €373 | -€9,587 | -96.3% |
| Profit (loss) for the period | 9904 | €58,650 | -€1,468 | -€60,117 | |
| Transfer from tax-exempt reserves | 789 | - | €1,591 | +€1,591 | |
| Profit (loss) for the period to be appropriated | 9905 | €58,650 | €123 | -€58,526 | -99.8% |
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 16 October 2026 via checked.be.