TOMEGA: 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
TOMEGA
NACE 28.930, Manufacture of machinery and equipment not elsewhere classified
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€85,784
2024 · €100,170-€14,386
Equity
€614,467
2024 · €543,399+€71,068
Cash
€55,121
2024 · €39,794+€15,327
Balance sheet total
€2.0m
2024 · €1.9m+€122,189
Largest movements
Assets
- Stocks and contracts +€52,264
up €52,264 (+29.0%), from €180,347 to €232,611
- Financial fixed assets +€49,579
up €49,579 (+1,437%), from €3,451 to €53,030
- Receivables within one year +€44,853
up €44,853 (+9.2%), from €489,800 to €534,653
of which Other amounts receivable: +€36,268
- Tangible fixed assets -€39,834
down €39,834 (-3.4%), from €1.2m to €1.1m
of which Land and buildings: -€52,882
Equity and liabilities
- Reserves +€79,784
up €79,784 (+27.7%), from €287,748 to €367,532
of which Distributable reserves: +€79,784
- Trade debts +€33,713
up €33,713 (+22.9%), from €147,285 to €180,998
Income statement
- Turnover -€3.0m
no longer reported in 2025 (was €3.0m)
- Purchases and services -€2.3m
no longer reported in 2025 (was €2.3m)
- Gross operating margin -€52,271
down €52,271 (-7.5%), from €698,803 to €646,532
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
€100,170
Gross operating margin
-€52,271
Staff costs
+€26,233
Depreciation
-€4,558
Other operating charges
+€9,131
Financial income
-€823
Financial charges
+€3,454
Taxes
+€4,449
Result 2025
€85,784
raises the resultlowers the result
Derived cash bridge
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
+€99,964
Investment
-€100,427
Financing
+€15,789
Cash 2024
€39,794
From operations (derived)
+€99,964
Net result for the year
+€85,784
Depreciation
+€90,682
Stocks and contracts
-€52,264
Receivables within one year
-€44,853
Trade debts
+€33,713
Tax, wage and social debts
-€217
Other debts
-€12,880
Investment (derived)
-€100,427
Investment in fixed assets (net)
-€100,427
Financing
+€15,789
Debts after one year
+€14,472
Current portion of long-term debt
+€16,034
Contributions, distributions and other
-€14,716
Cash 2025
€55,121
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,872,510 | €1,994,699 | +€122,189 | +6.5% |
| Fixed assets | 21/28 | €1,162,570 | €1,172,314 | +€9,745 | +0.8% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €1,159,118 | €1,119,285 | -€39,834 | -3.4% |
| Land and buildings | 22 | €1,121,271 | €1,068,389 | -€52,882 | -4.7% |
| Plant, machinery and equipment | 23 | €24,015 | €41,133 | +€17,118 | +71.3% |
| Furniture and vehicles | 24 | €13,832 | €9,762 | -€4,070 | -29.4% |
| Financial fixed assets | 28 | €3,451 | €53,030 | +€49,579 | +1,437% |
| Current assets | 29/58 | €709,941 | €822,385 | +€112,444 | +15.8% |
| Stocks and contracts in progress | 3 | €180,347 | €232,611 | +€52,264 | +29.0% |
| Stocks | 30/36 | €180,347 | €232,611 | +€52,264 | +29.0% |
| Amounts receivable within one year | 40/41 | €489,800 | €534,653 | +€44,853 | +9.2% |
| Trade receivables | 40 | €164,620 | €173,205 | +€8,585 | +5.2% |
| Other amounts receivable | 41 | €325,180 | €361,448 | +€36,268 | +11.2% |
| Cash at bank and in hand | 54/58 | €39,794 | €55,121 | +€15,327 | +38.5% |
| Total equity and liabilities | 10/49 | €1,872,510 | €1,994,699 | +€122,189 | +6.5% |
| Equity | 10/15 | €543,399 | €614,467 | +€71,068 | +13.1% |
| Contributions | 10/11 | €185,920 | €185,920 | = | 0.0% |
| Capital | 10 | €185,920 | €185,920 | = | 0.0% |
| Issued capital | 100 | €185,920 | €185,920 | = | 0.0% |
| Reserves | 13 | €287,748 | €367,532 | +€79,784 | +27.7% |
| Non-distributable reserves | 130/1 | €18,592 | €18,592 | = | 0.0% |
| Legal reserve | 130 | €18,592 | €18,592 | = | 0.0% |
| Distributable reserves | 133 | €269,156 | €348,940 | +€79,784 | +29.6% |
| Investment grants | 15 | €69,731 | €61,015 | -€8,716 | -12.5% |
| Amounts payable | 17/49 | €1,329,111 | €1,380,233 | +€51,121 | +3.8% |
| Amounts payable after more than one year | 17 | €1,013,182 | €1,027,653 | +€14,472 | +1.4% |
| Financial debts | 170/4 | €1,013,182 | €1,027,653 | +€14,472 | +1.4% |
| Amounts payable within one year | 42/48 | €315,930 | €352,579 | +€36,650 | +11.6% |
| Current portion of amounts payable after more than one year | 42 | €71,689 | €87,723 | +€16,034 | +22.4% |
| Trade debts | 44 | €147,285 | €180,998 | +€33,713 | +22.9% |
| Suppliers | 440/4 | €147,285 | €180,998 | +€33,713 | +22.9% |
| Taxes, remuneration and social security | 45 | €76,947 | €76,730 | -€217 | -0.3% |
| Taxes | 450/3 | €29,567 | €28,315 | -€1,252 | -4.2% |
| Remuneration and social security | 454/9 | €47,380 | €48,415 | +€1,035 | +2.2% |
| Other amounts payable | 47/48 | €20,009 | €7,129 | -€12,880 | -64.4% |
| Turnover | 70 | €2,952,454 | - | -€3.0m | |
| Goods, raw materials, services and sundry goods | 60/61 | €2,260,999 | - | -€2.3m | |
| Remuneration, social security and pensions | 62 | €411,499 | €385,267 | -€26,233 | -6.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €86,123 | €90,682 | +€4,558 | +5.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €0 | = | |
| Other operating charges | 640/8 | €29,414 | €20,283 | -€9,131 | -31.0% |
| Gross operating margin | 9900 | €698,803 | €646,532 | -€52,271 | -7.5% |
| Operating profit (loss) | 9901 | €171,766 | €150,301 | -€21,466 | -12.5% |
| Financial income | 75/76B | €9,876 | €9,053 | -€823 | -8.3% |
| Recurring financial income | 75 | €9,876 | €9,053 | -€823 | -8.3% |
| Financial charges | 65/66B | €38,041 | €34,587 | -€3,454 | -9.1% |
| Recurring financial charges | 65 | €38,041 | €34,587 | -€3,454 | -9.1% |
| Profit (loss) for the period before taxes | 9903 | €143,601 | €124,766 | -€18,835 | -13.1% |
| Income taxes | 67/77 | €43,431 | €38,982 | -€4,449 | -10.2% |
| Profit (loss) for the period | 9904 | €100,170 | €85,784 | -€14,386 | -14.4% |
| Profit (loss) for the period to be appropriated | 9905 | €100,170 | €85,784 | -€14,386 | -14.4% |
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 13 October 2026 via checked.be.