TOMASCO: what changed
Two fiscal 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.
TOMASCO
Largest movements
- Tangible fixed assets +€266,210
up €266,210 (+1005.6%), from €26,474 to €292,684
of which Land and buildings: +€272,394
- Cash -€42,200
down €42,200 (-36.5%), from €115,499 to €73,299
mainly Investment in fixed assets (net) (-€281,060) and Contributions, distributions and other (-€50,000)
- Receivables after one year -€6,000
down €6,000 (-46.2%), from €13,000 to €7,000
- Receivables within one year +€4,774
up €4,774 (+8.8%), from €54,023 to €58,797
of which Other amounts receivable: +€4,170
- Debts after one year +€208,171
new in 2025: €208,171
- Tax, wage and social debts -€19,968
down €19,968 (-62.2%), from €32,116 to €12,148
- Other debts +€15,954
up €15,954 (+310.9%), from €5,132 to €21,085
- Profit (loss) carried forward +€9,451
up €9,451 (+5.8%), from €163,542 to €172,992
- Current portion of long-term debt +€9,417
new in 2025: €9,417
- Depreciation +€7,870
up €7,870 (+113.4%), from €6,941 to €14,810
- Financial charges +€7,766
up €7,766 (+1355.8%), from €573 to €8,339
- Taxes -€6,575
down €6,575 (-23.1%), from €28,412 to €21,838
- Financial income -€5,009
down €5,009 (-100.0%), from €5,009 to €0
of which Non-recurring financial income: -€5,000
- Gross operating margin -€2,578
down €2,578 (-2.3%), from €112,978 to €110,400
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 | €211,187 | €434,904 | +€223,717 | +105.9% |
| Fixed assets | 21/28 | €26,474 | €292,724 | +€266,250 | +1005.7% |
| Tangible fixed assets | 22/27 | €26,474 | €292,684 | +€266,210 | +1005.6% |
| Land and buildings | 22 | €1,934 | €274,328 | +€272,394 | +14081.9% |
| Plant, machinery and equipment | 23 | €5,155 | €3,455 | -€1,700 | -33.0% |
| Furniture and vehicles | 24 | €17,029 | €13,387 | -€3,642 | -21.4% |
| Other tangible fixed assets | 26 | €2,356 | €1,514 | -€842 | -35.7% |
| Financial fixed assets | 28 | - | €40 | +€40 | |
| Current assets | 29/58 | €184,713 | €142,180 | -€42,533 | -23.0% |
| Amounts receivable after more than one year | 29 | €13,000 | €7,000 | -€6,000 | -46.2% |
| Other amounts receivable | 291 | €13,000 | €7,000 | -€6,000 | -46.2% |
| Amounts receivable within one year | 40/41 | €54,023 | €58,797 | +€4,774 | +8.8% |
| Trade receivables | 40 | €44,489 | €45,092 | +€604 | +1.4% |
| Other amounts receivable | 41 | €9,535 | €13,705 | +€4,170 | +43.7% |
| Cash at bank and in hand | 54/58 | €115,499 | €73,299 | -€42,200 | -36.5% |
| Deferred charges and accrued income | 490/1 | €2,190 | €3,084 | +€894 | +40.8% |
| Total equity and liabilities | 10/49 | €211,187 | €434,904 | +€223,717 | +105.9% |
| Equity | 10/15 | €168,542 | €177,992 | +€9,451 | +5.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €163,542 | €172,992 | +€9,451 | +5.8% |
| Amounts payable | 17/49 | €42,645 | €256,911 | +€214,266 | +502.4% |
| Amounts payable after more than one year | 17 | - | €208,171 | +€208,171 | |
| Financial debts | 170/4 | - | €208,171 | +€208,171 | |
| Amounts payable within one year | 42/48 | €42,645 | €48,328 | +€5,683 | +13.3% |
| Current portion of amounts payable after more than one year | 42 | - | €9,417 | +€9,417 | |
| Financial debts | 43 | €3 | €130 | +€127 | +4259.9% |
| Credit institutions | 430/8 | €3 | €130 | +€127 | +4259.9% |
| Trade debts | 44 | €5,394 | €5,547 | +€153 | +2.8% |
| Suppliers | 440/4 | €5,394 | €5,547 | +€153 | +2.8% |
| Taxes, remuneration and social security | 45 | €32,116 | €12,148 | -€19,968 | -62.2% |
| Taxes | 450/3 | €32,116 | €12,148 | -€19,968 | -62.2% |
| Other amounts payable | 47/48 | €5,132 | €21,085 | +€15,954 | +310.9% |
| Accrued charges and deferred income | 492/3 | - | €412 | +€412 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,941 | €14,810 | +€7,870 | +113.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,900 | +€1,900 | |
| Other operating charges | 640/8 | €1,192 | €2,106 | +€914 | +76.7% |
| Non-recurring operating charges | 66A | - | €1,957 | +€1,957 | |
| Gross operating margin | 9900 | €112,978 | €110,400 | -€2,578 | -2.3% |
| Operating profit (loss) | 9901 | €104,846 | €89,628 | -€15,218 | -14.5% |
| Financial income | 75/76B | €5,009 | €0 | -€5,009 | -100.0% |
| Recurring financial income | 75 | €9 | €0 | -€9 | -99.5% |
| Non-recurring financial income | 76B | €5,000 | - | -€5,000 | |
| Financial charges | 65/66B | €573 | €8,339 | +€7,766 | +1355.8% |
| Recurring financial charges | 65 | €573 | €8,339 | +€7,766 | +1355.8% |
| Profit (loss) for the period before taxes | 9903 | €109,282 | €81,288 | -€27,994 | -25.6% |
| Income taxes | 67/77 | €28,412 | €21,838 | -€6,575 | -23.1% |
| Profit (loss) for the period | 9904 | €80,870 | €59,451 | -€21,419 | -26.5% |
| Profit (loss) for the period to be appropriated | 9905 | €80,870 | €59,451 | -€21,419 | -26.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.