TOMBAR: 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.
What changed
TOMBAR
NACE 47.241, Retail sale of bread and pastry (bakery outlets)
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€515,016
2024 · €343,640+€171,376
Equity
€991,280
2024 · €811,812+€179,468
Cash
€863,779
2024 · €658,306+€205,473
Balance sheet total
€4.3m
2024 · €4.2m+€43,171
Largest movements
Assets
- Tangible fixed assets -€208,755
down €208,755 (-6.6%), from €3.2m to €2.9m
of which Leasing and similar rights: -€112,569
- Cash +€205,473
up €205,473 (+31.2%), from €658,306 to €863,779
mainly Depreciation (+€558,013) and Net result for the year (+€515,016)
Equity and liabilities
- Debts after one year -€532,008
down €532,008 (-26.3%), from €2.0m to €1.5m
of which Financial debts: -€356,254
- Other debts +€332,020
up €332,020 (+151%), from €220,000 to €552,020
- Reserves +€183,016
up €183,016 (+25.1%), from €729,107 to €912,123
- Short-term financial debts +€74,065
new in 2025: €74,065
- Tax, wage and social debts -€62,129
down €62,129 (-23.6%), from €262,817 to €200,688
of which Taxes: -€86,035
Income statement
- Gross operating margin +€912,922
up €912,922 (+41.4%), from €2.2m to €3.1m
- Staff costs +€636,004
up €636,004 (+50.9%), from €1.2m to €1.9m
- Depreciation +€132,490
up €132,490 (+31.1%), from €425,523 to €558,013
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.
Result 2024
€343,640
Gross operating margin
+€912,922
Staff costs
-€636,004
Depreciation
-€132,490
Other operating charges
+€3,530
Other operating items
+€856
Financial income
+€20,052
Financial charges
-€13,039
Taxes
+€15,549
Result 2025
€515,016
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€1.3m
Investment
-€360,762
Financing
-€780,928
Cash 2024
€658,306
From operations (derived)
+€1.3m
Net result for the year
+€515,016
Depreciation
+€558,013
Receivables after one year
-€16,195
Stocks and contracts
-€7,923
Receivables within one year
-€12,045
Deferred charges and accrued income
+€1,213
Trade debts
-€8,809
Tax, wage and social debts
-€62,129
Other debts
+€332,020
Accrued charges and deferred income
+€48,000
Investment (derived)
-€360,762
Investment in fixed assets (net)
-€360,762
Financing
-€780,928
Debts after one year
-€532,008
Current portion of long-term debt
+€12,563
Short-term financial debts
+€74,065
Contributions, distributions and other
-€335,548
Cash 2025
€863,779
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,206,956 | €4,250,127 | +€43,171 | +1.0% |
| Fixed assets | 21/28 | €3,368,862 | €3,171,611 | -€197,252 | -5.9% |
| Tangible fixed assets | 22/27 | €3,150,376 | €2,941,621 | -€208,755 | -6.6% |
| Plant, machinery and equipment | 23 | €377,709 | €284,093 | -€93,616 | -24.8% |
| Furniture and vehicles | 24 | €6,974 | €71,236 | +€64,261 | +921% |
| Leasing and similar rights | 25 | €305,827 | €193,258 | -€112,569 | -36.8% |
| Other tangible fixed assets | 26 | €2,459,867 | €2,393,035 | -€66,832 | -2.7% |
| Financial fixed assets | 28 | €218,486 | €229,990 | +€11,504 | +5.3% |
| Current assets | 29/58 | €838,094 | €1,078,516 | +€240,423 | +28.7% |
| Amounts receivable after more than one year | 29 | €21,334 | €37,529 | +€16,195 | +75.9% |
| Other amounts receivable | 291 | €21,334 | €37,529 | +€16,195 | +75.9% |
| Stocks and contracts in progress | 3 | €40,049 | €47,972 | +€7,923 | +19.8% |
| Stocks | 30/36 | €40,049 | €47,972 | +€7,923 | +19.8% |
| Amounts receivable within one year | 40/41 | €98,802 | €110,847 | +€12,045 | +12.2% |
| Trade receivables | 40 | €27,439 | €58,468 | +€31,029 | +113% |
| Other amounts receivable | 41 | €71,363 | €52,379 | -€18,983 | -26.6% |
| Cash at bank and in hand | 54/58 | €658,306 | €863,779 | +€205,473 | +31.2% |
| Deferred charges and accrued income | 490/1 | €19,603 | €18,390 | -€1,213 | -6.2% |
| Total equity and liabilities | 10/49 | €4,206,956 | €4,250,127 | +€43,171 | +1.0% |
| Equity | 10/15 | €811,812 | €991,280 | +€179,468 | +22.1% |
| Contributions | 10/11 | €70,000 | €70,000 | = | 0.0% |
| Reserves | 13 | €729,107 | €912,123 | +€183,016 | +25.1% |
| Distributable reserves | 133 | €729,107 | €912,123 | +€183,016 | +25.1% |
| Investment grants | 15 | €12,705 | €9,157 | -€3,548 | -27.9% |
| Amounts payable | 17/49 | €3,395,144 | €3,258,847 | -€136,297 | -4.0% |
| Amounts payable after more than one year | 17 | €2,020,534 | €1,488,526 | -€532,008 | -26.3% |
| Financial debts | 170/4 | €1,844,780 | €1,488,526 | -€356,254 | -19.3% |
| Other amounts payable | 178/9 | €175,754 | - | -€175,754 | |
| Amounts payable within one year | 42/48 | €1,374,610 | €1,722,321 | +€347,710 | +25.3% |
| Current portion of amounts payable after more than one year | 42 | €342,709 | €355,272 | +€12,563 | +3.7% |
| Financial debts | 43 | - | €74,065 | +€74,065 | |
| Credit institutions | 430/8 | - | €74,065 | +€74,065 | |
| Trade debts | 44 | €549,085 | €540,276 | -€8,809 | -1.6% |
| Suppliers | 440/4 | €549,085 | €540,276 | -€8,809 | -1.6% |
| Taxes, remuneration and social security | 45 | €262,817 | €200,688 | -€62,129 | -23.6% |
| Taxes | 450/3 | €117,434 | €31,399 | -€86,035 | -73.3% |
| Remuneration and social security | 454/9 | €145,383 | €169,289 | +€23,907 | +16.4% |
| Other amounts payable | 47/48 | €220,000 | €552,020 | +€332,020 | +151% |
| Accrued charges and deferred income | 492/3 | - | €48,000 | +€48,000 | |
| Remuneration, social security and pensions | 62 | €1,248,798 | €1,884,802 | +€636,004 | +50.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €425,523 | €558,013 | +€132,490 | +31.1% |
| Other operating charges | 640/8 | €10,751 | €7,221 | -€3,530 | -32.8% |
| Non-recurring operating charges | 66A | €856 | - | -€856 | |
| Gross operating margin | 9900 | €2,204,468 | €3,117,389 | +€912,922 | +41.4% |
| Operating profit (loss) | 9901 | €518,538 | €667,352 | +€148,814 | +28.7% |
| Financial income | 75/76B | €14,281 | €34,333 | +€20,052 | +140% |
| Recurring financial income | 75 | €14,281 | €34,333 | +€20,052 | +140% |
| Financial charges | 65/66B | €109,046 | €122,086 | +€13,039 | +12.0% |
| Recurring financial charges | 65 | €109,046 | €122,086 | +€13,039 | +12.0% |
| Profit (loss) for the period before taxes | 9903 | €423,773 | €579,600 | +€155,826 | +36.8% |
| Income taxes | 67/77 | €80,133 | €64,584 | -€15,549 | -19.4% |
| Profit (loss) for the period | 9904 | €343,640 | €515,016 | +€171,376 | +49.9% |
| Profit (loss) for the period to be appropriated | 9905 | €343,640 | €515,016 | +€171,376 | +49.9% |
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 14 October 2026 via checked.be.