TOMBERG K.: 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.
TOMBERG K.
Largest movements
- Receivables within one year +€140,451
up €140,451 (+3,467%), from €4,051 to €144,501
of which Trade receivables: +€140,303
- Tangible fixed assets -€42,147
down €42,147 (-18.1%), from €233,410 to €191,263
of which Plant, machinery and equipment: -€21,307
- Reserves +€120,365
new in 2025: €120,365
- Provisions +€40,122
new in 2025: €40,122
- Profit (loss) carried forward -€30,341
down €30,341 (-131%), from -€23,074 to -€53,415
- Debts after one year -€22,372
down €22,372 (-10.2%), from €219,248 to €196,875
- Tax, wage and social debts -€6,731
down €6,731 (-57.5%), from €11,713 to €4,982
of which Remuneration and social security: -€4,792
- Staff costs -€104,089
down €104,089 (-86.0%), from €121,047 to €16,957
- Depreciation -€22,455
down €22,455 (-52.1%), from €43,138 to €20,683
- Other operating charges -€7,567
down €7,567 (-67.9%), from €11,136 to €3,569
- Gross operating margin -€5,812
down €5,812 (-3.1%), from €190,243 to €184,431
- Taxes -€3,534
down €3,534 (-88.6%), from €3,988 to €455
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 | €262,254 | €356,098 | +€93,844 | +35.8% |
| Fixed assets | 21/28 | €233,549 | €191,325 | -€42,224 | -18.1% |
| Tangible fixed assets | 22/27 | €233,410 | €191,263 | -€42,147 | -18.1% |
| Land and buildings | 22 | €209,129 | €189,491 | -€19,638 | -9.4% |
| Plant, machinery and equipment | 23 | €21,307 | - | -€21,307 | |
| Furniture and vehicles | 24 | €2,975 | €1,772 | -€1,203 | -40.4% |
| Financial fixed assets | 28 | €139 | €62 | -€77 | -55.3% |
| Current assets | 29/58 | €28,705 | €164,773 | +€136,068 | +474% |
| Stocks and contracts in progress | 3 | €3,049 | - | -€3,049 | |
| Stocks | 30/36 | €3,049 | - | -€3,049 | |
| Amounts receivable within one year | 40/41 | €4,051 | €144,501 | +€140,451 | +3,467% |
| Trade receivables | 40 | €427 | €140,730 | +€140,303 | +32,842% |
| Other amounts receivable | 41 | €3,623 | €3,771 | +€148 | +4.1% |
| Cash at bank and in hand | 54/58 | €20,234 | €17,821 | -€2,413 | -11.9% |
| Deferred charges and accrued income | 490/1 | €1,371 | €2,451 | +€1,080 | +78.7% |
| Total equity and liabilities | 10/49 | €262,254 | €356,098 | +€93,844 | +35.8% |
| Equity | 10/15 | -€4,474 | €85,550 | +€90,024 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | - | €120,365 | +€120,365 | |
| Tax-exempt reserves | 132 | - | €120,365 | +€120,365 | |
| Profit (loss) carried forward | 14 | -€23,074 | -€53,415 | -€30,341 | -131% |
| Provisions and deferred taxes | 16 | - | €40,122 | +€40,122 | |
| Deferred taxes | 168 | - | €40,122 | +€40,122 | |
| Amounts payable | 17/49 | €266,728 | €230,426 | -€36,302 | -13.6% |
| Amounts payable after more than one year | 17 | €219,248 | €196,875 | -€22,372 | -10.2% |
| Financial debts | 170/4 | €219,248 | €196,875 | -€22,372 | -10.2% |
| Amounts payable within one year | 42/48 | €47,480 | €33,550 | -€13,930 | -29.3% |
| Current portion of amounts payable after more than one year | 42 | €27,524 | €26,220 | -€1,305 | -4.7% |
| Trade debts | 44 | €8,242 | €2,348 | -€5,894 | -71.5% |
| Suppliers | 440/4 | €8,242 | €2,348 | -€5,894 | -71.5% |
| Taxes, remuneration and social security | 45 | €11,713 | €4,982 | -€6,731 | -57.5% |
| Taxes | 450/3 | €6,381 | €4,443 | -€1,939 | -30.4% |
| Remuneration and social security | 454/9 | €5,332 | €540 | -€4,792 | -89.9% |
| Non-recurring operating income | 76A | - | €160,487 | +€160,487 | |
| Remuneration, social security and pensions | 62 | €121,047 | €16,957 | -€104,089 | -86.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,138 | €20,683 | -€22,455 | -52.1% |
| Other operating charges | 640/8 | €11,136 | €3,569 | -€7,567 | -67.9% |
| Gross operating margin | 9900 | €190,243 | €184,431 | -€5,812 | -3.1% |
| Operating profit (loss) | 9901 | €14,922 | €143,221 | +€128,299 | +860% |
| Financial income | 75/76B | €7 | €2 | -€5 | -72.5% |
| Recurring financial income | 75 | €7 | €2 | -€5 | -72.5% |
| Financial charges | 65/66B | €11,411 | €12,622 | +€1,211 | +10.6% |
| Recurring financial charges | 65 | €11,411 | €12,622 | +€1,211 | +10.6% |
| Profit (loss) for the period before taxes | 9903 | €3,518 | €130,600 | +€127,083 | +3,613% |
| Transfer to deferred taxes | 680 | - | €40,122 | +€40,122 | |
| Income taxes | 67/77 | €3,988 | €455 | -€3,534 | -88.6% |
| Profit (loss) for the period | 9904 | -€470 | €90,024 | +€90,495 | |
| Transfer to tax-exempt reserves | 689 | - | €120,365 | +€120,365 | |
| Profit (loss) for the period to be appropriated | 9905 | -€470 | -€30,341 | -€29,870 | -6,349% |
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.