TOMCAT: 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.
TOMCAT
Largest movements
- Cash +€48,570
up €48,570 (+3587.1%), from €1,354 to €49,924
mainly Other debts (+€57,816) and Receivables within one year (+€262)
- Tangible fixed assets +€8,798
up €8,798 (+15.9%), from €55,429 to €64,227
of which Plant, machinery and equipment: +€8,798
- Other debts +€57,816
up €57,816 (+116.4%), from €49,675 to €107,491
- Gross operating margin +€5,886
up €5,886, from -€2,972 to €2,914
- Other operating charges +€94
up €94 (+3.4%), from €2,797 to €2,891
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €60,824 | €117,930 | +€57,106 | +93.9% |
| Fixed assets | 21/28 | €55,429 | €64,227 | +€8,798 | +15.9% |
| Tangible fixed assets | 22/27 | €55,429 | €64,227 | +€8,798 | +15.9% |
| Land and buildings | 22 | €46,478 | €46,478 | = | 0.0% |
| Plant, machinery and equipment | 23 | €2,661 | €11,459 | +€8,798 | +330.6% |
| Furniture and vehicles | 24 | €6,290 | €6,290 | = | 0.0% |
| Current assets | 29/58 | €5,395 | €53,703 | +€48,308 | +895.4% |
| Stocks and contracts in progress | 3 | €1,165 | €1,165 | = | 0.0% |
| Stocks | 30/36 | €1,165 | €1,165 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €2,876 | €2,614 | -€262 | -9.1% |
| Trade receivables | 40 | €2,723 | €2,614 | -€109 | -4.0% |
| Other amounts receivable | 41 | €153 | - | -€153 | |
| Cash at bank and in hand | 54/58 | €1,354 | €49,924 | +€48,570 | +3587.1% |
| Total equity and liabilities | 10/49 | €60,824 | €117,930 | +€57,106 | +93.9% |
| Equity | 10/15 | €10,362 | €10,203 | -€159 | -1.5% |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Capital | 10 | €62,500 | €62,500 | = | 0.0% |
| Issued capital | 100 | €62,500 | €62,500 | = | 0.0% |
| Reserves | 13 | €8,367 | €8,367 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,367 | €8,367 | = | 0.0% |
| Legal reserve | 130 | €8,367 | €8,367 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€60,505 | -€60,664 | -€159 | -0.3% |
| Amounts payable | 17/49 | €50,462 | €107,727 | +€57,265 | +113.5% |
| Amounts payable within one year | 42/48 | €50,399 | €107,664 | +€57,265 | +113.6% |
| Trade debts | 44 | €724 | €0 | -€724 | -100.0% |
| Suppliers | 440/4 | €724 | €0 | -€724 | -100.0% |
| Taxes, remuneration and social security | 45 | - | €173 | +€173 | |
| Taxes | 450/3 | - | €173 | +€173 | |
| Other amounts payable | 47/48 | €49,675 | €107,491 | +€57,816 | +116.4% |
| Accrued charges and deferred income | 492/3 | €63 | €63 | = | 0.0% |
| Other operating charges | 640/8 | €2,797 | €2,891 | +€94 | +3.4% |
| Gross operating margin | 9900 | -€2,972 | €2,914 | +€5,886 | |
| Operating profit (loss) | 9901 | -€5,769 | €23 | +€5,792 | |
| Financial charges | 65/66B | €193 | €182 | -€11 | -5.7% |
| Recurring financial charges | 65 | €193 | €182 | -€11 | -5.7% |
| Profit (loss) for the period before taxes | 9903 | -€5,962 | -€159 | +€5,803 | +97.3% |
| Profit (loss) for the period | 9904 | -€5,962 | -€159 | +€5,803 | +97.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,962 | -€159 | +€5,803 | +97.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2025 and 30 September 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.