TOMATO SKATE: 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.
TOMATO SKATE
Largest movements
- Cash -€93,020
down €93,020 (-72.4%), from €128,468 to €35,448
mainly Receivables within one year (-€80,275) and Other debts (-€44,894)
- Receivables within one year +€80,275
up €80,275 (+2,078%), from €3,863 to €84,138
of which Trade receivables: +€80,456
- Stocks and contracts -€23,890
down €23,890 (-23.8%), from €100,515 to €76,625
- Deferred charges and accrued income -€5,313
down €5,313 (-90.4%), from €5,873 to €561
- Tangible fixed assets -€3,453
down €3,453 (-38.1%), from €9,067 to €5,614
of which Furniture and vehicles: -€2,782
- Other debts -€44,894
down €44,894 (-51.9%), from €86,478 to €41,584
- Reserves +€34,660
up €34,660 (+38.8%), from €89,430 to €124,090
- Tax, wage and social debts -€13,811
down €13,811 (-36.0%), from €38,334 to €24,523
of which Taxes: -€11,757
- Current portion of long-term debt -€13,719
down €13,719 (-70.0%), from €19,608 to €5,888
- Trade debts -€7,888
down €7,888 (-53.7%), from €14,685 to €6,796
- Gross operating margin +€20,740
up €20,740 (+24.1%), from €85,973 to €106,713
- Staff costs +€18,875
up €18,875 (+98.7%), from €19,121 to €37,995
- Other operating charges +€5,939
up €5,939 (+375%), from €1,585 to €7,524
- Taxes +€3,012
up €3,012 (+18.2%), from €16,532 to €19,544
- Financial charges +€1,083
up €1,083 (+78.9%), from €1,373 to €2,456
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 | €251,361 | €204,889 | -€46,471 | -18.5% |
| Fixed assets | 21/28 | €12,642 | €8,117 | -€4,524 | -35.8% |
| Intangible fixed assets | 21 | €3,475 | €2,404 | -€1,071 | -30.8% |
| Tangible fixed assets | 22/27 | €9,067 | €5,614 | -€3,453 | -38.1% |
| Land and buildings | 22 | €3,305 | €2,897 | -€408 | -12.3% |
| Plant, machinery and equipment | 23 | €2,169 | €1,906 | -€263 | -12.1% |
| Furniture and vehicles | 24 | €3,592 | €811 | -€2,782 | -77.4% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €238,719 | €196,772 | -€41,947 | -17.6% |
| Stocks and contracts in progress | 3 | €100,515 | €76,625 | -€23,890 | -23.8% |
| Stocks | 30/36 | €100,515 | €76,625 | -€23,890 | -23.8% |
| Amounts receivable within one year | 40/41 | €3,863 | €84,138 | +€80,275 | +2,078% |
| Trade receivables | 40 | - | €80,456 | +€80,456 | |
| Other amounts receivable | 41 | €3,863 | €3,682 | -€181 | -4.7% |
| Cash at bank and in hand | 54/58 | €128,468 | €35,448 | -€93,020 | -72.4% |
| Deferred charges and accrued income | 490/1 | €5,873 | €561 | -€5,313 | -90.4% |
| Total equity and liabilities | 10/49 | €251,361 | €204,889 | -€46,471 | -18.5% |
| Equity | 10/15 | €91,430 | €126,098 | +€34,668 | +37.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €89,430 | €124,090 | +€34,660 | +38.8% |
| Distributable reserves | 133 | €89,430 | €124,090 | +€34,660 | +38.8% |
| Profit (loss) carried forward | 14 | - | €8 | +€8 | |
| Amounts payable | 17/49 | €159,931 | €78,791 | -€81,140 | -50.7% |
| Amounts payable after more than one year | 17 | €827 | - | -€827 | |
| Financial debts | 170/4 | €827 | - | -€827 | |
| Amounts payable within one year | 42/48 | €159,104 | €78,791 | -€80,313 | -50.5% |
| Current portion of amounts payable after more than one year | 42 | €19,608 | €5,888 | -€13,719 | -70.0% |
| Trade debts | 44 | €14,685 | €6,796 | -€7,888 | -53.7% |
| Suppliers | 440/4 | €14,685 | €6,796 | -€7,888 | -53.7% |
| Taxes, remuneration and social security | 45 | €38,334 | €24,523 | -€13,811 | -36.0% |
| Taxes | 450/3 | €36,279 | €24,523 | -€11,757 | -32.4% |
| Remuneration and social security | 454/9 | €2,055 | - | -€2,055 | |
| Other amounts payable | 47/48 | €86,478 | €41,584 | -€44,894 | -51.9% |
| Remuneration, social security and pensions | 62 | €19,121 | €37,995 | +€18,875 | +98.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,730 | €4,524 | -€206 | -4.4% |
| Other operating charges | 640/8 | €1,585 | €7,524 | +€5,939 | +375% |
| Non-recurring operating charges | 66A | €3,800 | - | -€3,800 | |
| Gross operating margin | 9900 | €85,973 | €106,713 | +€20,740 | +24.1% |
| Operating profit (loss) | 9901 | €56,737 | €56,669 | -€68 | -0.1% |
| Financial charges | 65/66B | €1,373 | €2,456 | +€1,083 | +78.9% |
| Recurring financial charges | 65 | €1,373 | €2,456 | +€1,083 | +78.9% |
| Profit (loss) for the period before taxes | 9903 | €55,364 | €54,212 | -€1,151 | -2.1% |
| Income taxes | 67/77 | €16,532 | €19,544 | +€3,012 | +18.2% |
| Profit (loss) for the period | 9904 | €38,831 | €34,668 | -€4,163 | -10.7% |
| Profit (loss) for the period to be appropriated | 9905 | €38,831 | €34,668 | -€4,163 | -10.7% |
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 24 October 2026 via checked.be.