TOMDO: 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.
What changed
TOMDO
NACE 47.762, Retail sale of pets, pet food and pet supplies
fiscal year 2025 against 2026filed annual accounts (NBB)
Net result for the year
-€36,187
2025 · -€40,244+€4,057
Equity
-€4,128
2025 · €32,059-€36,187
Cash
€41,599
2025 · €24,183+€17,416
Balance sheet total
€250,836
2025 · €266,085-€15,249
Largest movements
Assets
- Cash +€17,416
up €17,416 (+72.0%), from €24,183 to €41,599
mainly Trade debts (+€24,246) and Depreciation (+€15,351)
- Tangible fixed assets -€15,351
down €15,351 (-37.0%), from €41,493 to €26,143
of which Land and buildings: -€7,887
- Stocks and contracts -€14,949
down €14,949 (-8.0%), from €186,773 to €171,824
Equity and liabilities
- Profit (loss) carried forward -€36,187
down €36,187 (-201.7%), from -€17,941 to -€54,128
- Trade debts +€24,246
up €24,246 (+17.4%), from €139,136 to €163,382
Income statement
- Turnover -€25,695
down €25,695 (-2.3%), from €1.1m to €1.1m
- Staff costs -€14,910
down €14,910 (-9.9%), from €150,558 to €135,649
From the 2025 result to the 2026 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 2025
-€40,244
Turnover
-€25,695
Other operating income
+€6,249
Goods and materials
+€4,992
Services and other goods
+€2,633
Staff costs
+€14,910
Depreciation
+€800
Other operating charges
+€374
Financial income
-€498
Financial charges
+€167
Taxes
+€124
Result 2026
-€36,187
Cash bridge derived
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€19,074
Investment
€0
Financing
-€1,657
Cash 2025
€24,183
From operations (derived)
+€19,074
Net result for the year
-€36,187
Depreciation
+€15,351
Stocks and contracts
+€14,949
Receivables within one year
+€2,389
Smaller working-capital items
-€18
Trade debts
+€24,246
Tax, wage and social debts
-€1,657
Financing
-€1,657
Current portion of long-term debt
-€1,657
Cash 2026
€41,599
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €266,085 | €250,836 | -€15,249 | -5.7% |
| Fixed assets | 21/28 | €41,627 | €26,276 | -€15,351 | -36.9% |
| Tangible fixed assets | 22/27 | €41,493 | €26,143 | -€15,351 | -37.0% |
| Land and buildings | 22 | €29,789 | €21,902 | -€7,887 | -26.5% |
| Plant, machinery and equipment | 23 | €10,893 | €3,808 | -€7,085 | -65.0% |
| Furniture and vehicles | 24 | €812 | €433 | -€380 | -46.7% |
| Financial fixed assets | 28 | €134 | €134 | = | 0.0% |
| Other financial fixed assets | 284/8 | €134 | €134 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €134 | €134 | = | 0.0% |
| Current assets | 29/58 | €224,458 | €224,560 | +€102 | 0.0% |
| Stocks and contracts in progress | 3 | €186,773 | €171,824 | -€14,949 | -8.0% |
| Stocks | 30/36 | €186,773 | €171,824 | -€14,949 | -8.0% |
| Goods purchased for resale | 34 | €186,773 | €171,824 | -€14,949 | -8.0% |
| Amounts receivable within one year | 40/41 | €10,084 | €7,695 | -€2,389 | -23.7% |
| Trade receivables | 40 | €7,779 | €6,566 | -€1,213 | -15.6% |
| Other amounts receivable | 41 | €2,305 | €1,129 | -€1,176 | -51.0% |
| Cash at bank and in hand | 54/58 | €24,183 | €41,599 | +€17,416 | +72.0% |
| Deferred charges and accrued income | 490/1 | €3,418 | €3,442 | +€24 | +0.7% |
| Total equity and liabilities | 10/49 | €266,085 | €250,836 | -€15,249 | -5.7% |
| Equity | 10/15 | €32,059 | -€4,128 | -€36,187 | |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,941 | -€54,128 | -€36,187 | -201.7% |
| Amounts payable | 17/49 | €234,026 | €254,964 | +€20,938 | +8.9% |
| Amounts payable within one year | 42/48 | €234,026 | €254,958 | +€20,932 | +8.9% |
| Current portion of amounts payable after more than one year | 42 | €15,062 | €13,404 | -€1,657 | -11.0% |
| Trade debts | 44 | €139,136 | €163,382 | +€24,246 | +17.4% |
| Suppliers | 440/4 | €139,136 | €163,382 | +€24,246 | +17.4% |
| Taxes, remuneration and social security | 45 | €34,828 | €33,172 | -€1,657 | -4.8% |
| Taxes | 450/3 | €3,283 | €5,418 | +€2,134 | +65.0% |
| Remuneration and social security | 454/9 | €31,545 | €27,754 | -€3,791 | -12.0% |
| Other amounts payable | 47/48 | €45,000 | €45,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €6 | +€6 | |
| Operating income | 70/76A | €1,131,721 | €1,112,275 | -€19,446 | -1.7% |
| Turnover | 70 | €1,120,531 | €1,094,836 | -€25,695 | -2.3% |
| Other operating income | 74 | €11,191 | €17,439 | +€6,249 | +55.8% |
| Operating charges | 60/66A | €1,164,569 | €1,140,859 | -€23,709 | -2.0% |
| Goods for resale, raw materials and consumables | 60 | €726,271 | €721,279 | -€4,992 | -0.7% |
| Purchases | 600/8 | €732,998 | €706,330 | -€26,668 | -3.6% |
| Change in stocks: decrease (increase) | 609 | -€6,727 | €14,949 | +€21,676 | |
| Services and other goods | 61 | €266,489 | €263,856 | -€2,633 | -1.0% |
| Remuneration, social security and pensions | 62 | €150,558 | €135,649 | -€14,910 | -9.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,151 | €15,351 | -€800 | -5.0% |
| Other operating charges | 640/8 | €5,099 | €4,725 | -€374 | -7.3% |
| Operating profit (loss) | 9901 | -€32,847 | -€28,584 | +€4,263 | +13.0% |
| Financial income | 75/76B | €498 | - | -€498 | |
| Recurring financial income | 75 | €498 | - | -€498 | |
| Other financial income | 752/9 | €498 | - | -€498 | |
| Financial charges | 65/66B | €7,770 | €7,602 | -€167 | -2.2% |
| Recurring financial charges | 65 | €7,770 | €7,602 | -€167 | -2.2% |
| Debt charges | 650 | €2,138 | €1,713 | -€425 | -19.9% |
| Other financial charges | 652/9 | €5,632 | €5,890 | +€258 | +4.6% |
| Profit (loss) for the period before taxes | 9903 | -€40,119 | -€36,187 | +€3,933 | +9.8% |
| Income taxes | 67/77 | €124 | €0 | -€124 | -100.0% |
| Taxes | 670/3 | €124 | €0 | -€124 | -100.0% |
| Profit (loss) for the period | 9904 | -€40,244 | -€36,187 | +€4,057 | +10.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€40,244 | -€36,187 | +€4,057 | +10.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.