TOMCO: 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.
What changed
TOMCO
NACE 01.130, Growing of vegetables, melons, roots and tubers
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€811,464
2024 · €1.1m-€319,357
Equity
€5.7m
2024 · €4.9m+€765,381
Cash
€2.6m
2024 · €2.6m+€26,941
Balance sheet total
€21.5m
2024 · €21.4m+€125,942
Largest movements
Assets
- Deferred charges and accrued income -€325,373
down €325,373 (-71.8%), from €453,234 to €127,861
- Tangible fixed assets +€276,413
up €276,413 (+1.8%), from €15.8m to €16.1m
of which Plant, machinery and equipment: +€1.7m
Equity and liabilities
- Trade debts -€1.3m
down €1.3m (-53.0%), from €2.4m to €1.1m
- Debts after one year +€838,637
up €838,637 (+7.6%), from €11.0m to €11.8m
of which Financial debts: +€838,637
- Reserves +€811,464
up €811,464 (+19.5%), from €4.2m to €5.0m
Income statement
- Goods and materials -€1.9m
down €1.9m (-22.0%), from €8.4m to €6.6m
of which Purchases: -€2.1m
- Other operating income -€247,230
down €247,230 (-28.2%), from €877,764 to €630,533
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.
Result 2024
€1.1m
Turnover
-€68,455
Other operating income
-€247,230
Goods and materials
+€1.9m
Services and other goods
-€88,997
Staff costs
+€73,275
Depreciation
+€11,721
Other operating charges
-€85,983
Other operating items
-€1.8m
Financial income
+€1,335
Financial charges
-€111,288
Taxes
+€101,209
Result 2025
€811,464
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.
From operations
+€1.4m
Investment
-€2.0m
Financing
+€685,518
Cash 2024
€2.6m
From operations (derived)
+€1.4m
Net result for the year
+€811,464
Depreciation
+€1.7m
Stocks and contracts
+€43,524
Receivables within one year
-€191,486
Deferred charges and accrued income
+€325,373
Smaller working-capital items
-€1,148
Trade debts
-€1.3m
Tax, wage and social debts
+€5,801
Accrued charges and deferred income
-€100,792
Investment (derived)
-€2.0m
Investment in fixed assets (net)
-€2.0m
Financing
+€685,518
Debts after one year
+€838,637
Current portion of long-term debt
+€84,611
Short-term financial debts
-€191,647
Contributions, distributions and other
-€46,082
Cash 2025
€2.6m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €21,411,603 | €21,537,545 | +€125,942 | +0.6% |
| Fixed assets | 21/28 | €15,830,456 | €16,106,868 | +€276,413 | +1.7% |
| Tangible fixed assets | 22/27 | €15,791,552 | €16,067,964 | +€276,413 | +1.8% |
| Land and buildings | 22 | €9,481,024 | €9,814,425 | +€333,401 | +3.5% |
| Plant, machinery and equipment | 23 | €3,365,625 | €5,110,889 | +€1.7m | +51.9% |
| Furniture and vehicles | 24 | €33,883 | €38,224 | +€4,341 | +12.8% |
| Leasing and similar rights | 25 | €2,637,784 | €1,104,426 | -€1.5m | -58.1% |
| Assets under construction and advance payments | 27 | €273,236 | €0 | -€273,236 | -100.0% |
| Financial fixed assets | 28 | €38,904 | €38,904 | = | 0.0% |
| Other financial fixed assets | 284/8 | €38,904 | €38,904 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €38,904 | €38,904 | = | 0.0% |
| Current assets | 29/58 | €5,581,148 | €5,430,677 | -€150,471 | -2.7% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Stocks and contracts in progress | 3 | €243,324 | €199,800 | -€43,524 | -17.9% |
| Stocks | 30/36 | €243,324 | €199,800 | -€43,524 | -17.9% |
| Goods purchased for resale | 34 | €243,324 | €199,800 | -€43,524 | -17.9% |
| Advance payments | 36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €2,302,285 | €2,493,771 | +€191,486 | +8.3% |
| Trade receivables | 40 | €2,261,660 | €1,779,743 | -€481,917 | -21.3% |
| Other amounts receivable | 41 | €40,625 | €714,028 | +€673,403 | +1657.6% |
| Cash at bank and in hand | 54/58 | €2,582,304 | €2,609,246 | +€26,941 | +1.0% |
| Deferred charges and accrued income | 490/1 | €453,234 | €127,861 | -€325,373 | -71.8% |
| Total equity and liabilities | 10/49 | €21,411,603 | €21,537,545 | +€125,942 | +0.6% |
| Equity | 10/15 | €4,937,547 | €5,702,928 | +€765,381 | +15.5% |
| Contributions | 10/11 | €500,000 | €500,000 | = | 0.0% |
| Reserves | 13 | €4,153,669 | €4,965,133 | +€811,464 | +19.5% |
| Distributable reserves | 133 | €4,153,669 | €4,965,133 | +€811,464 | +19.5% |
| Investment grants | 15 | €283,878 | €237,795 | -€46,082 | -16.2% |
| Provisions and deferred taxes | 16 | €14,941 | €12,516 | -€2,425 | -16.2% |
| Deferred taxes | 168 | €14,941 | €12,516 | -€2,425 | -16.2% |
| Amounts payable | 17/49 | €16,459,116 | €15,822,102 | -€637,014 | -3.9% |
| Amounts payable after more than one year | 17 | €11,004,212 | €11,842,849 | +€838,637 | +7.6% |
| Financial debts | 170/4 | €11,004,212 | €11,842,849 | +€838,637 | +7.6% |
| Leasing and similar obligations | 172 | €281,088 | €182,790 | -€98,297 | -35.0% |
| Credit institutions | 173 | €8,274,025 | €9,809,083 | +€1.5m | +18.6% |
| Other loans | 174 | €2,449,100 | €1,850,975 | -€598,125 | -24.4% |
| Trade debts | 175 | €0 | - | = | |
| Suppliers | 1750 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €4,990,795 | €3,615,937 | -€1.4m | -27.5% |
| Current portion of amounts payable after more than one year | 42 | €2,088,739 | €2,173,351 | +€84,611 | +4.1% |
| Financial debts | 43 | €308,828 | €117,182 | -€191,647 | -62.1% |
| Credit institutions | 430/8 | €308,828 | €117,182 | -€191,647 | -62.1% |
| Trade debts | 44 | €2,405,231 | €1,130,329 | -€1.3m | -53.0% |
| Suppliers | 440/4 | €2,405,231 | €1,130,329 | -€1.3m | -53.0% |
| Taxes, remuneration and social security | 45 | €183,135 | €188,936 | +€5,801 | +3.2% |
| Taxes | 450/3 | €64,322 | €69,744 | +€5,422 | +8.4% |
| Remuneration and social security | 454/9 | €118,813 | €119,192 | +€379 | +0.3% |
| Other amounts payable | 47/48 | €4,862 | €6,139 | +€1,278 | +26.3% |
| Accrued charges and deferred income | 492/3 | €464,108 | €363,316 | -€100,792 | -21.7% |
| Operating income | 70/76A | €16,588,861 | €16,272,976 | -€315,885 | -1.9% |
| Turnover | 70 | €15,710,897 | €15,642,442 | -€68,455 | -0.4% |
| Other operating income | 74 | €877,764 | €630,533 | -€247,230 | -28.2% |
| Non-recurring operating income | 76A | €200 | €0 | -€200 | -100.0% |
| Operating charges | 60/66A | €14,656,297 | €14,651,025 | -€5,272 | 0.0% |
| Goods for resale, raw materials and consumables | 60 | €8,430,603 | €6,572,143 | -€1.9m | -22.0% |
| Purchases | 600/8 | €8,641,587 | €6,528,618 | -€2.1m | -24.5% |
| Change in stocks: decrease (increase) | 609 | -€210,984 | €43,524 | +€254,509 | |
| Services and other goods | 61 | €2,258,455 | €2,347,453 | +€88,997 | +3.9% |
| Remuneration, social security and pensions | 62 | €2,122,959 | €2,049,684 | -€73,275 | -3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,746,200 | €1,734,480 | -€11,721 | -0.7% |
| Other operating charges | 640/8 | €98,079 | €184,062 | +€85,983 | +87.7% |
| Non-recurring operating charges | 66A | - | €1,763,204 | +€1.8m | |
| Operating profit (loss) | 9901 | €1,932,564 | €1,621,950 | -€310,614 | -16.1% |
| Financial income | 75/76B | €47,965 | €49,301 | +€1,335 | +2.8% |
| Recurring financial income | 75 | €47,965 | €49,301 | +€1,335 | +2.8% |
| Income from financial fixed assets | 750 | €749 | €0 | -€749 | -100.0% |
| Income from current assets | 751 | €454 | €3,218 | +€2,764 | +609.0% |
| Other financial income | 752/9 | €46,763 | €46,082 | -€680 | -1.5% |
| Financial charges | 65/66B | €480,300 | €591,588 | +€111,288 | +23.2% |
| Recurring financial charges | 65 | €480,300 | €591,588 | +€111,288 | +23.2% |
| Debt charges | 650 | €480,300 | €591,538 | +€111,239 | +23.2% |
| Other financial charges | 652/9 | €0 | €50 | +€50 | |
| Profit (loss) for the period before taxes | 9903 | €1,500,230 | €1,079,663 | -€420,567 | -28.0% |
| Transfer from deferred taxes | 780 | €2,425 | €2,425 | = | 0.0% |
| Income taxes | 67/77 | €371,835 | €270,625 | -€101,209 | -27.2% |
| Taxes | 670/3 | €371,835 | €270,625 | -€101,209 | -27.2% |
| Profit (loss) for the period | 9904 | €1,130,821 | €811,464 | -€319,357 | -28.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,130,821 | €811,464 | -€319,357 | -28.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.