TOMCO: 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.
TOMCO
Largest movements
- Cash -€84,542
down €84,542 (-60.9%), from €138,876 to €54,334
mainly Receivables within one year (-€72,069) and Debts after one year (-€31,126)
- Receivables within one year +€72,069
up €72,069 (+48.0%), from €150,010 to €222,078
of which Trade receivables: +€52,148
- Tangible fixed assets -€15,001
down €15,001 (-29.0%), from €51,653 to €36,653
of which Furniture and vehicles: -€14,476
- Stocks and contracts +€9,343
up €9,343 (+2.3%), from €403,040 to €412,383
- Reserves +€46,707
up €46,707 (+12.7%), from €368,648 to €415,356
of which Distributable reserves: +€46,707
- Debts after one year -€31,126
down €31,126 (-12.8%), from €243,242 to €212,117
- Tax, wage and social debts -€16,145
down €16,145 (-26.7%), from €60,558 to €44,414
of which Taxes: -€16,145
- Other debts -€12,279
down €12,279 (-71.3%), from €17,234 to €4,955
- Gross operating margin -€21,804
down €21,804 (-15.7%), from €138,557 to €116,753
- Taxes -€3,821
down €3,821 (-14.6%), from €26,097 to €22,276
- Depreciation -€1,895
down €1,895 (-13.7%), from €13,800 to €11,905
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 | €745,024 | €727,082 | -€17,942 | -2.4% |
| Fixed assets | 21/28 | €51,653 | €36,653 | -€15,001 | -29.0% |
| Tangible fixed assets | 22/27 | €51,653 | €36,653 | -€15,001 | -29.0% |
| Plant, machinery and equipment | 23 | €1,389 | €865 | -€525 | -37.8% |
| Furniture and vehicles | 24 | €50,264 | €35,788 | -€14,476 | -28.8% |
| Current assets | 29/58 | €693,371 | €690,430 | -€2,941 | -0.4% |
| Stocks and contracts in progress | 3 | €403,040 | €412,383 | +€9,343 | +2.3% |
| Stocks | 30/36 | €403,040 | €412,383 | +€9,343 | +2.3% |
| Amounts receivable within one year | 40/41 | €150,010 | €222,078 | +€72,069 | +48.0% |
| Trade receivables | 40 | €101,242 | €153,390 | +€52,148 | +51.5% |
| Other amounts receivable | 41 | €48,768 | €68,688 | +€19,921 | +40.8% |
| Cash at bank and in hand | 54/58 | €138,876 | €54,334 | -€84,542 | -60.9% |
| Deferred charges and accrued income | 490/1 | €1,445 | €1,635 | +€189 | +13.1% |
| Total equity and liabilities | 10/49 | €745,024 | €727,082 | -€17,942 | -2.4% |
| Equity | 10/15 | €387,248 | €433,956 | +€46,707 | +12.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €368,648 | €415,356 | +€46,707 | +12.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €366,788 | €413,496 | +€46,707 | +12.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €357,776 | €293,127 | -€64,650 | -18.1% |
| Amounts payable after more than one year | 17 | €243,242 | €212,117 | -€31,126 | -12.8% |
| Financial debts | 170/4 | €243,242 | €212,117 | -€31,126 | -12.8% |
| Amounts payable within one year | 42/48 | €114,502 | €80,802 | -€33,700 | -29.4% |
| Current portion of amounts payable after more than one year | 42 | €30,532 | €31,126 | +€594 | +1.9% |
| Trade debts | 44 | €6,179 | €308 | -€5,870 | -95.0% |
| Suppliers | 440/4 | €6,179 | €308 | -€5,870 | -95.0% |
| Taxes, remuneration and social security | 45 | €60,558 | €44,414 | -€16,145 | -26.7% |
| Taxes | 450/3 | €57,558 | €41,414 | -€16,145 | -28.0% |
| Remuneration and social security | 454/9 | €3,000 | €3,000 | = | 0.0% |
| Other amounts payable | 47/48 | €17,234 | €4,955 | -€12,279 | -71.3% |
| Accrued charges and deferred income | 492/3 | €31 | €208 | +€176 | +561.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,800 | €11,905 | -€1,895 | -13.7% |
| Other operating charges | 640/8 | €1,427 | €1,472 | +€45 | +3.2% |
| Gross operating margin | 9900 | €138,557 | €116,753 | -€21,804 | -15.7% |
| Operating profit (loss) | 9901 | €123,330 | €103,376 | -€19,954 | -16.2% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €4,750 | €4,981 | +€231 | +4.9% |
| Recurring financial charges | 65 | €4,750 | €4,981 | +€231 | +4.9% |
| Profit (loss) for the period before taxes | 9903 | €118,580 | €98,395 | -€20,185 | -17.0% |
| Income taxes | 67/77 | €26,097 | €22,276 | -€3,821 | -14.6% |
| Profit (loss) for the period | 9904 | €92,483 | €76,119 | -€16,364 | -17.7% |
| Profit (loss) for the period to be appropriated | 9905 | €92,483 | €76,119 | -€16,364 | -17.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.