Tomasi Avocat: 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.
Tomasi Avocat
Largest movements
- Cash +€15,277
up €15,277 (+611.1%), from €2,500 to €17,777
mainly Receivables within one year (+€6,879) and Net result for the year (+€6,732)
- Receivables within one year -€6,879
down €6,879 (-42.5%), from €16,181 to €9,302
of which Trade receivables: -€6,882
- Formation expenses -€1,825
no longer reported in 2025 (was €1,825)
- Tangible fixed assets -€320
down €320 (-33.6%), from €951 to €631
- Profit (loss) carried forward +€6,732
up €6,732 (+101.0%), from €6,668 to €13,399
- Tax, wage and social debts +€3,269
up €3,269 (+66.9%), from €4,884 to €8,153
- Trade debts -€2,815
down €2,815 (-82.7%), from €3,405 to €590
- Other debts -€932
down €932 (-23.3%), from €4,000 to €3,068
- Gross operating margin +€2,792
up €2,792 (+31.0%), from €8,996 to €11,788
- Depreciation +€2,089
up €2,089 (+3740.9%), from €56 to €2,144
- Other operating charges +€969
up €969 (+1938.8%), from €50 to €1,019
- Taxes -€477
down €477 (-21.4%), from €2,223 to €1,746
- Financial charges +€147
new in 2025: €147
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 | €21,457 | €27,710 | +€6,254 | +29.1% |
| Formation expenses | 20 | €1,825 | - | -€1,825 | |
| Fixed assets | 21/28 | €951 | €631 | -€320 | -33.6% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €951 | €631 | -€320 | -33.6% |
| Furniture and vehicles | 24 | €951 | €631 | -€320 | -33.6% |
| Current assets | 29/58 | €18,681 | €27,079 | +€8,398 | +45.0% |
| Amounts receivable within one year | 40/41 | €16,181 | €9,302 | -€6,879 | -42.5% |
| Trade receivables | 40 | €16,181 | €9,298 | -€6,882 | -42.5% |
| Other amounts receivable | 41 | - | €4 | +€4 | |
| Cash at bank and in hand | 54/58 | €2,500 | €17,777 | +€15,277 | +611.1% |
| Total equity and liabilities | 10/49 | €21,457 | €27,710 | +€6,254 | +29.1% |
| Equity | 10/15 | €9,168 | €15,899 | +€6,732 | +73.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,668 | €13,399 | +€6,732 | +101.0% |
| Amounts payable | 17/49 | €12,289 | €11,811 | -€478 | -3.9% |
| Amounts payable within one year | 42/48 | €12,289 | €11,811 | -€478 | -3.9% |
| Trade debts | 44 | €3,405 | €590 | -€2,815 | -82.7% |
| Suppliers | 440/4 | €3,405 | €590 | -€2,815 | -82.7% |
| Taxes, remuneration and social security | 45 | €4,884 | €8,153 | +€3,269 | +66.9% |
| Taxes | 450/3 | €4,884 | €8,153 | +€3,269 | +66.9% |
| Other amounts payable | 47/48 | €4,000 | €3,068 | -€932 | -23.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56 | €2,144 | +€2,089 | +3740.9% |
| Other operating charges | 640/8 | €50 | €1,019 | +€969 | +1938.8% |
| Gross operating margin | 9900 | €8,996 | €11,788 | +€2,792 | +31.0% |
| Operating profit (loss) | 9901 | €8,890 | €8,625 | -€266 | -3.0% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | - | €147 | +€147 | |
| Recurring financial charges | 65 | - | €147 | +€147 | |
| Profit (loss) for the period before taxes | 9903 | €8,890 | €8,478 | -€413 | -4.6% |
| Income taxes | 67/77 | €2,223 | €1,746 | -€477 | -21.4% |
| Profit (loss) for the period | 9904 | €6,668 | €6,732 | +€64 | +1.0% |
| Profit (loss) for the period to be appropriated | 9905 | €6,668 | €6,732 | +€64 | +1.0% |
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 12 October 2026 via checked.be.