TOMCHA: 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.
TOMCHA
Largest movements
- Current investments -€76,000
down €76,000 (-68.8%), from €110,500 to €34,500
- Tangible fixed assets -€24,494
down €24,494 (-30.4%), from €80,525 to €56,031
of which Furniture and vehicles: -€19,397
- Cash +€21,645
up €21,645 (+22.0%), from €98,361 to €120,007
mainly Tax, wage and social debts (+€120,638) and Trade debts (+€90,793)
- Stocks and contracts -€14,170
down €14,170 (-10.3%), from €138,020 to €123,850
- Receivables within one year -€9,341
down €9,341 (-10.5%), from €89,235 to €79,895
of which Other amounts receivable: -€34,189
- Profit (loss) carried forward -€399,162
down €399,162 (-961.9%), from -€41,498 to -€440,660
- Tax, wage and social debts +€120,638
up €120,638 (+47.2%), from €255,834 to €376,473
of which Remuneration and social security: +€123,325
- Trade debts +€90,793
up €90,793 (+44.5%), from €203,862 to €294,655
- Other debts +€90,480
new in 2025: €90,480
- Short-term financial debts -€6,867
no longer reported in 2025 (was €6,867)
- Gross operating margin -€377,132
down €377,132 (-38.5%), from €978,506 to €601,374
- Staff costs +€45,737
up €45,737 (+5.3%), from €856,785 to €902,522
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 | €538,314 | €431,835 | -€106,480 | -19.8% |
| Fixed assets | 21/28 | €95,026 | €64,685 | -€30,341 | -31.9% |
| Intangible fixed assets | 21 | €14,141 | €8,295 | -€5,847 | -41.3% |
| Tangible fixed assets | 22/27 | €80,525 | €56,031 | -€24,494 | -30.4% |
| Plant, machinery and equipment | 23 | €8,894 | €3,797 | -€5,097 | -57.3% |
| Furniture and vehicles | 24 | €71,630 | €52,233 | -€19,397 | -27.1% |
| Financial fixed assets | 28 | €360 | €360 | = | 0.0% |
| Current assets | 29/58 | €443,288 | €367,150 | -€76,139 | -17.2% |
| Stocks and contracts in progress | 3 | €138,020 | €123,850 | -€14,170 | -10.3% |
| Stocks | 30/36 | €138,020 | €123,850 | -€14,170 | -10.3% |
| Amounts receivable within one year | 40/41 | €89,235 | €79,895 | -€9,341 | -10.5% |
| Trade receivables | 40 | €45,412 | €70,259 | +€24,848 | +54.7% |
| Other amounts receivable | 41 | €43,824 | €9,635 | -€34,189 | -78.0% |
| Current investments | 50/53 | €110,500 | €34,500 | -€76,000 | -68.8% |
| Cash at bank and in hand | 54/58 | €98,361 | €120,007 | +€21,645 | +22.0% |
| Deferred charges and accrued income | 490/1 | €7,172 | €8,898 | +€1,726 | +24.1% |
| Total equity and liabilities | 10/49 | €538,314 | €431,835 | -€106,480 | -19.8% |
| Equity | 10/15 | €66,531 | -€333,103 | -€399,634 | |
| Contributions | 10/11 | €42,557 | €42,557 | = | 0.0% |
| Reserves | 13 | €65,000 | €65,000 | = | 0.0% |
| Distributable reserves | 133 | €65,000 | €65,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,498 | -€440,660 | -€399,162 | -961.9% |
| Investment grants | 15 | €472 | - | -€472 | |
| Amounts payable | 17/49 | €471,783 | €764,937 | +€293,154 | +62.1% |
| Amounts payable within one year | 42/48 | €466,563 | €761,607 | +€295,044 | +63.2% |
| Financial debts | 43 | €6,867 | - | -€6,867 | |
| Credit institutions | 430/8 | €6,867 | - | -€6,867 | |
| Trade debts | 44 | €203,862 | €294,655 | +€90,793 | +44.5% |
| Suppliers | 440/4 | €203,862 | €294,655 | +€90,793 | +44.5% |
| Taxes, remuneration and social security | 45 | €255,834 | €376,473 | +€120,638 | +47.2% |
| Taxes | 450/3 | €34,664 | €31,978 | -€2,686 | -7.7% |
| Remuneration and social security | 454/9 | €221,170 | €344,494 | +€123,325 | +55.8% |
| Other amounts payable | 47/48 | - | €90,480 | +€90,480 | |
| Accrued charges and deferred income | 492/3 | €5,220 | €3,330 | -€1,890 | -36.2% |
| Remuneration, social security and pensions | 62 | €856,785 | €902,522 | +€45,737 | +5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,486 | €37,076 | -€410 | -1.1% |
| Other operating charges | 640/8 | €17,846 | €10,658 | -€7,188 | -40.3% |
| Gross operating margin | 9900 | €978,506 | €601,374 | -€377,132 | -38.5% |
| Operating profit (loss) | 9901 | €66,389 | -€348,882 | -€415,271 | |
| Financial income | 75/76B | €4,619 | €3,528 | -€1,091 | -23.6% |
| Recurring financial income | 75 | €4,619 | €3,528 | -€1,091 | -23.6% |
| Financial charges | 65/66B | €56,953 | €56,119 | -€834 | -1.5% |
| Recurring financial charges | 65 | €56,953 | €56,119 | -€834 | -1.5% |
| Profit (loss) for the period before taxes | 9903 | €14,055 | -€401,473 | -€415,528 | |
| Income taxes | 67/77 | €4,698 | -€2,311 | -€7,009 | |
| Profit (loss) for the period | 9904 | €9,357 | -€399,162 | -€408,519 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,357 | -€399,162 | -€408,519 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.