TOMCLO: 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.
TOMCLO
Largest movements
- Tangible fixed assets -€160,960
down €160,960 (-99.5%), from €161,779 to €819
- Intangible fixed assets -€39,852
no longer reported in 2025 (was €39,852)
- Stocks and contracts -€5,210
no longer reported in 2025 (was €5,210)
- Debts after one year -€142,461
no longer reported in 2025 (was €142,461)
- Other debts +€55,049
up €55,049 (+176.9%), from €31,116 to €86,166
- Reserves -€38,663
down €38,663 (-90.1%), from €42,925 to €4,262
- Trade debts -€30,067
down €30,067 (-84.1%), from €35,749 to €5,682
- Current portion of long-term debt -€28,433
no longer reported in 2025 (was €28,433)
- Gross operating margin -€240,056
down €240,056, from €218,330 to -€21,726
- Depreciation -€70,366
down €70,366 (-99.1%), from €71,021 to €655
- Staff costs -€62,454
down €62,454 (-91.3%), from €68,432 to €5,978
- Taxes -€12,640
down €12,640 (-99.1%), from €12,759 to €119
- Financial charges -€7,100
down €7,100 (-43.7%), from €16,242 to €9,142
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 | €315,768 | €112,000 | -€203,768 | -64.5% |
| Fixed assets | 21/28 | €213,280 | €12,469 | -€200,812 | -94.2% |
| Intangible fixed assets | 21 | €39,852 | - | -€39,852 | |
| Tangible fixed assets | 22/27 | €161,779 | €819 | -€160,960 | -99.5% |
| Plant, machinery and equipment | 23 | €161,779 | €819 | -€160,960 | -99.5% |
| Financial fixed assets | 28 | €11,650 | €11,650 | = | 0.0% |
| Current assets | 29/58 | €102,488 | €99,531 | -€2,957 | -2.9% |
| Stocks and contracts in progress | 3 | €5,210 | - | -€5,210 | |
| Stocks | 30/36 | €5,210 | - | -€5,210 | |
| Amounts receivable within one year | 40/41 | €96,832 | €97,688 | +€855 | +0.9% |
| Other amounts receivable | 41 | €96,832 | €97,688 | +€855 | +0.9% |
| Cash at bank and in hand | 54/58 | €278 | €1,811 | +€1,532 | +550.7% |
| Deferred charges and accrued income | 490/1 | €167 | €33 | -€134 | -80.2% |
| Total equity and liabilities | 10/49 | €315,768 | €112,000 | -€203,768 | -64.5% |
| Equity | 10/15 | €42,925 | €6,262 | -€36,663 | -85.4% |
| Contributions | 10/11 | - | €2,000 | +€2,000 | |
| Reserves | 13 | €42,925 | €4,262 | -€38,663 | -90.1% |
| Distributable reserves | 133 | €42,925 | €4,262 | -€38,663 | -90.1% |
| Amounts payable | 17/49 | €272,843 | €105,738 | -€167,106 | -61.2% |
| Amounts payable after more than one year | 17 | €142,461 | - | -€142,461 | |
| Financial debts | 170/4 | €142,461 | - | -€142,461 | |
| Amounts payable within one year | 42/48 | €130,382 | €105,738 | -€24,645 | -18.9% |
| Current portion of amounts payable after more than one year | 42 | €28,433 | - | -€28,433 | |
| Financial debts | 43 | €7,851 | - | -€7,851 | |
| Credit institutions | 430/8 | €7,851 | - | -€7,851 | |
| Trade debts | 44 | €35,749 | €5,682 | -€30,067 | -84.1% |
| Suppliers | 440/4 | €35,749 | €5,682 | -€30,067 | -84.1% |
| Taxes, remuneration and social security | 45 | €27,232 | €13,890 | -€13,343 | -49.0% |
| Taxes | 450/3 | €23,975 | €13,890 | -€10,085 | -42.1% |
| Remuneration and social security | 454/9 | €3,257 | - | -€3,257 | |
| Other amounts payable | 47/48 | €31,116 | €86,166 | +€55,049 | +176.9% |
| Non-recurring operating income | 76A | €1,000 | €47,457 | +€46,457 | +4645.7% |
| Remuneration, social security and pensions | 62 | €68,432 | €5,978 | -€62,454 | -91.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €71,021 | €655 | -€70,366 | -99.1% |
| Other operating charges | 640/8 | €7,049 | €1,135 | -€5,914 | -83.9% |
| Gross operating margin | 9900 | €218,330 | -€21,726 | -€240,056 | |
| Operating profit (loss) | 9901 | €71,828 | -€29,494 | -€101,322 | |
| Financial income | 75/76B | €99 | €92 | -€6 | -6.5% |
| Recurring financial income | 75 | €99 | €92 | -€6 | -6.5% |
| Financial charges | 65/66B | €16,242 | €9,142 | -€7,100 | -43.7% |
| Recurring financial charges | 65 | €16,242 | €9,142 | -€7,100 | -43.7% |
| Profit (loss) for the period before taxes | 9903 | €55,684 | -€38,544 | -€94,228 | |
| Income taxes | 67/77 | €12,759 | €119 | -€12,640 | -99.1% |
| Profit (loss) for the period | 9904 | €42,925 | -€38,663 | -€81,588 | |
| Profit (loss) for the period to be appropriated | 9905 | €42,925 | -€38,663 | -€81,588 |
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 2 October 2026 via checked.be.