TOMCO²: 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.
TOMCO²
Largest movements
- Receivables within one year +€32,182
up €32,182 (+68.5%), from €46,969 to €79,151
of which Other amounts receivable: +€46,727
- Cash -€18,863
down €18,863 (-29.5%), from €63,874 to €45,011
mainly Debts after one year (-€33,535) and Receivables within one year (-€32,182)
- Tangible fixed assets -€18,249
down €18,249 (-3.1%), from €588,384 to €570,134
of which Land and buildings: -€16,974
- Deferred charges and accrued income +€7,577
up €7,577 (+314.2%), from €2,412 to €9,989
- Provisions +€37,000
new in 2025: €37,000
- Debts after one year -€33,535
down €33,535 (-7.6%), from €438,946 to €405,412
- Provisions +€37,000
new in 2025: €37,000
- Gross operating margin +€21,351
up €21,351 (+32.2%), from €66,295 to €87,646
- Financial charges +€7,809
up €7,809 (+121.2%), from €6,442 to €14,250
- Depreciation +€6,133
up €6,133 (+47.8%), from €12,822 to €18,954
- Other operating charges +€4,586
up €4,586 (+346.7%), from €1,323 to €5,908
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 | €701,638 | €704,286 | +€2,647 | +0.4% |
| Fixed assets | 21/28 | €588,384 | €570,134 | -€18,249 | -3.1% |
| Tangible fixed assets | 22/27 | €588,384 | €570,134 | -€18,249 | -3.1% |
| Land and buildings | 22 | €581,330 | €564,356 | -€16,974 | -2.9% |
| Furniture and vehicles | 24 | €7,053 | €5,778 | -€1,275 | -18.1% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €113,255 | €134,151 | +€20,896 | +18.5% |
| Amounts receivable within one year | 40/41 | €46,969 | €79,151 | +€32,182 | +68.5% |
| Trade receivables | 40 | €15,125 | €580 | -€14,545 | -96.2% |
| Other amounts receivable | 41 | €31,844 | €78,571 | +€46,727 | +146.7% |
| Cash at bank and in hand | 54/58 | €63,874 | €45,011 | -€18,863 | -29.5% |
| Deferred charges and accrued income | 490/1 | €2,412 | €9,989 | +€7,577 | +314.2% |
| Total equity and liabilities | 10/49 | €701,638 | €704,286 | +€2,647 | +0.4% |
| Equity | 10/15 | €213,882 | €216,581 | +€2,699 | +1.3% |
| Contributions | 10/11 | €70,982 | €70,982 | = | 0.0% |
| Reserves | 13 | €33,500 | €36,100 | +€2,600 | +7.8% |
| Distributable reserves | 133 | €33,500 | €36,100 | +€2,600 | +7.8% |
| Profit (loss) carried forward | 14 | €109,401 | €109,500 | +€99 | +0.1% |
| Provisions and deferred taxes | 16 | - | €37,000 | +€37,000 | |
| Provisions for liabilities and charges | 160/5 | - | €37,000 | +€37,000 | |
| Other liabilities and charges | 164/5 | - | €37,000 | +€37,000 | |
| Amounts payable | 17/49 | €487,756 | €450,705 | -€37,052 | -7.6% |
| Amounts payable after more than one year | 17 | €438,946 | €405,412 | -€33,535 | -7.6% |
| Financial debts | 170/4 | €438,946 | €405,412 | -€33,535 | -7.6% |
| Amounts payable within one year | 42/48 | €48,810 | €45,096 | -€3,714 | -7.6% |
| Current portion of amounts payable after more than one year | 42 | €32,698 | €33,535 | +€837 | +2.6% |
| Trade debts | 44 | €5,872 | €1,822 | -€4,049 | -69.0% |
| Suppliers | 440/4 | €5,872 | €1,822 | -€4,049 | -69.0% |
| Taxes, remuneration and social security | 45 | €10,240 | €9,739 | -€501 | -4.9% |
| Taxes | 450/3 | €10,240 | €9,739 | -€501 | -4.9% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | - | €197 | +€197 | |
| Non-recurring operating income | 76A | €6,585 | €5,683 | -€902 | -13.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,822 | €18,954 | +€6,133 | +47.8% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €37,000 | +€37,000 | |
| Other operating charges | 640/8 | €1,323 | €5,908 | +€4,586 | +346.7% |
| Gross operating margin | 9900 | €66,295 | €87,646 | +€21,351 | +32.2% |
| Operating profit (loss) | 9901 | €52,151 | €25,784 | -€26,368 | -50.6% |
| Financial income | 75/76B | €1,505 | €3,452 | +€1,947 | +129.3% |
| Recurring financial income | 75 | €1,505 | €3,452 | +€1,947 | +129.3% |
| Financial charges | 65/66B | €6,442 | €14,250 | +€7,809 | +121.2% |
| Recurring financial charges | 65 | €6,442 | €14,250 | +€7,809 | +121.2% |
| Profit (loss) for the period before taxes | 9903 | €47,215 | €14,986 | -€32,229 | -68.3% |
| Income taxes | 67/77 | €13,663 | €12,287 | -€1,377 | -10.1% |
| Profit (loss) for the period | 9904 | €33,552 | €2,699 | -€30,853 | -92.0% |
| Profit (loss) for the period to be appropriated | 9905 | €33,552 | €2,699 | -€30,853 | -92.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.