TOMCARE: 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.
TOMCARE
Largest movements
- Cash +€52,543
up €52,543 (+41.0%), from €128,276 to €180,819
mainly Trade debts (+€110,834) and Depreciation (+€27,386)
- Stocks and contracts +€29,353
up €29,353 (+34.0%), from €86,421 to €115,773
- Receivables within one year +€23,121
up €23,121 (+267.5%), from €8,643 to €31,764
of which Trade receivables: +€13,160
- Tangible fixed assets -€18,903
down €18,903 (-19.0%), from €99,557 to €80,654
of which Furniture and vehicles: -€16,854
- Trade debts +€110,834
up €110,834 (+3314.7%), from €3,344 to €114,178
- Other debts -€25,391
down €25,391 (-35.4%), from €71,817 to €46,427
- Profit (loss) carried forward +€6,602
up €6,602 (+24.0%), from -€27,537 to -€20,935
- Tax, wage and social debts -€5,714
down €5,714 (-41.7%), from €13,712 to €7,997
of which Taxes: -€5,774
- Purchases and services +€98,864
up €98,864 (+10.0%), from €987,553 to €1.1m
- Gross operating margin -€33,849
down €33,849 (-47.9%), from €70,723 to €36,874
- Depreciation -€7,503
down €7,503 (-21.5%), from €34,889 to €27,386
- Taxes -€3,986
down €3,986 (-69.8%), from €5,715 to €1,729
- Financial charges -€1,155
down €1,155 (-84.6%), from €1,366 to €211
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 | €324,635 | €410,966 | +€86,331 | +26.6% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €99,557 | €80,654 | -€18,903 | -19.0% |
| Tangible fixed assets | 22/27 | €99,557 | €80,654 | -€18,903 | -19.0% |
| Land and buildings | 22 | €7,027 | €6,116 | -€911 | -13.0% |
| Plant, machinery and equipment | 23 | €22,950 | €21,812 | -€1,138 | -5.0% |
| Furniture and vehicles | 24 | €69,581 | €52,727 | -€16,854 | -24.2% |
| Current assets | 29/58 | €225,078 | €330,312 | +€105,234 | +46.8% |
| Stocks and contracts in progress | 3 | €86,421 | €115,773 | +€29,353 | +34.0% |
| Stocks | 30/36 | €86,421 | €115,773 | +€29,353 | +34.0% |
| Amounts receivable within one year | 40/41 | €8,643 | €31,764 | +€23,121 | +267.5% |
| Trade receivables | 40 | €6,168 | €19,328 | +€13,160 | +213.3% |
| Other amounts receivable | 41 | €2,475 | €12,436 | +€9,961 | +402.5% |
| Cash at bank and in hand | 54/58 | €128,276 | €180,819 | +€52,543 | +41.0% |
| Deferred charges and accrued income | 490/1 | €1,737 | €1,955 | +€217 | +12.5% |
| Total equity and liabilities | 10/49 | €324,635 | €410,966 | +€86,331 | +26.6% |
| Equity | 10/15 | €235,762 | €242,364 | +€6,602 | +2.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €244,700 | €244,700 | = | 0.0% |
| Distributable reserves | 133 | €244,700 | €244,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,537 | -€20,935 | +€6,602 | +24.0% |
| Amounts payable | 17/49 | €88,873 | €168,602 | +€79,729 | +89.7% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €88,873 | €168,602 | +€79,729 | +89.7% |
| Current portion of amounts payable after more than one year | 42 | €0 | €0 | = | |
| Trade debts | 44 | €3,344 | €114,178 | +€110,834 | +3314.7% |
| Suppliers | 440/4 | €3,344 | €114,178 | +€110,834 | +3314.7% |
| Taxes, remuneration and social security | 45 | €13,712 | €7,997 | -€5,714 | -41.7% |
| Taxes | 450/3 | €8,942 | €3,168 | -€5,774 | -64.6% |
| Remuneration and social security | 454/9 | €4,770 | €4,830 | +€60 | +1.3% |
| Other amounts payable | 47/48 | €71,817 | €46,427 | -€25,391 | -35.4% |
| Turnover | 70 | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €987,553 | €1,086,417 | +€98,864 | +10.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,889 | €27,386 | -€7,503 | -21.5% |
| Other operating charges | 640/8 | €1,031 | €1,158 | +€126 | +12.2% |
| Gross operating margin | 9900 | €70,723 | €36,874 | -€33,849 | -47.9% |
| Operating profit (loss) | 9901 | €34,803 | €8,331 | -€26,472 | -76.1% |
| Financial income | 75/76B | €13 | €211 | +€198 | +1485.6% |
| Recurring financial income | 75 | €13 | €211 | +€198 | +1485.6% |
| Financial charges | 65/66B | €1,366 | €211 | -€1,155 | -84.6% |
| Recurring financial charges | 65 | €1,366 | €211 | -€1,155 | -84.6% |
| Profit (loss) for the period before taxes | 9903 | €33,450 | €8,331 | -€25,119 | -75.1% |
| Income taxes | 67/77 | €5,715 | €1,729 | -€3,986 | -69.8% |
| Profit (loss) for the period | 9904 | €27,735 | €6,602 | -€21,133 | -76.2% |
| Profit (loss) for the period to be appropriated | 9905 | €27,735 | €6,602 | -€21,133 | -76.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.