TOMELEC: 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.
TOMELEC
Largest movements
- Receivables within one year +€59,597
up €59,597 (+200%), from €29,814 to €89,411
of which Trade receivables: +€57,260
- Cash -€32,978
down €32,978 (-18.6%), from €177,262 to €144,284
mainly Receivables within one year (-€59,597) and Tax, wage and social debts (-€10,652)
- Trade debts +€31,086
up €31,086 (+166%), from €18,778 to €49,863
- Tax, wage and social debts -€10,652
down €10,652 (-72.0%), from €14,791 to €4,139
of which Taxes: -€11,200
- Reserves +€9,000
up €9,000 (+10.5%), from €85,860 to €94,860
- Gross operating margin -€20,680
down €20,680 (-21.9%), from €94,633 to €73,953
- Taxes -€7,750
down €7,750 (-50.5%), from €15,343 to €7,592
- Staff costs +€1,729
up €1,729 (+4.0%), from €42,889 to €44,618
- Financial income -€1,094
down €1,094 (-55.2%), from €1,984 to €889
- Depreciation -€975
down €975 (-77.6%), from €1,256 to €281
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €218,773 | €248,726 | +€29,954 | +13.7% |
| Fixed assets | 21/28 | €310 | €1,351 | +€1,040 | +335% |
| Tangible fixed assets | 22/27 | €285 | €1,326 | +€1,040 | +365% |
| Furniture and vehicles | 24 | €190 | €1,259 | +€1,068 | +561% |
| Other tangible fixed assets | 26 | €95 | €67 | -€28 | -29.4% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €218,462 | €247,376 | +€28,914 | +13.2% |
| Stocks and contracts in progress | 3 | €2,955 | €2,838 | -€117 | -4.0% |
| Stocks | 30/36 | €2,955 | €2,838 | -€117 | -4.0% |
| Amounts receivable within one year | 40/41 | €29,814 | €89,411 | +€59,597 | +200% |
| Trade receivables | 40 | €26,712 | €83,972 | +€57,260 | +214% |
| Other amounts receivable | 41 | €3,103 | €5,439 | +€2,337 | +75.3% |
| Cash at bank and in hand | 54/58 | €177,262 | €144,284 | -€32,978 | -18.6% |
| Deferred charges and accrued income | 490/1 | €8,432 | €10,844 | +€2,412 | +28.6% |
| Total equity and liabilities | 10/49 | €218,773 | €248,726 | +€29,954 | +13.7% |
| Equity | 10/15 | €161,030 | €170,834 | +€9,804 | +6.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €85,860 | €94,860 | +€9,000 | +10.5% |
| Distributable reserves | 133 | €85,860 | €94,860 | +€9,000 | +10.5% |
| Profit (loss) carried forward | 14 | €56,570 | €57,374 | +€804 | +1.4% |
| Amounts payable | 17/49 | €57,743 | €77,892 | +€20,150 | +34.9% |
| Amounts payable within one year | 42/48 | €57,743 | €77,892 | +€20,150 | +34.9% |
| Financial debts | 43 | €1,713 | €1,265 | -€448 | -26.1% |
| Credit institutions | 430/8 | €1,713 | €1,265 | -€448 | -26.1% |
| Trade debts | 44 | €18,778 | €49,863 | +€31,086 | +166% |
| Suppliers | 440/4 | €18,778 | €49,863 | +€31,086 | +166% |
| Taxes, remuneration and social security | 45 | €14,791 | €4,139 | -€10,652 | -72.0% |
| Taxes | 450/3 | €12,200 | €1,000 | -€11,200 | -91.8% |
| Remuneration and social security | 454/9 | €2,591 | €3,139 | +€548 | +21.2% |
| Other amounts payable | 47/48 | €22,461 | €22,624 | +€163 | +0.7% |
| Non-recurring operating income | 76A | €18,713 | - | -€18,713 | |
| Remuneration, social security and pensions | 62 | €42,889 | €44,618 | +€1,729 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,256 | €281 | -€975 | -77.6% |
| Other operating charges | 640/8 | €789 | €788 | -€1 | -0.1% |
| Gross operating margin | 9900 | €94,633 | €73,953 | -€20,680 | -21.9% |
| Operating profit (loss) | 9901 | €49,699 | €28,266 | -€21,433 | -43.1% |
| Financial income | 75/76B | €1,984 | €889 | -€1,094 | -55.2% |
| Recurring financial income | 75 | €1,984 | €889 | -€1,094 | -55.2% |
| Financial charges | 65/66B | €1,364 | €1,759 | +€395 | +29.0% |
| Recurring financial charges | 65 | €1,364 | €1,759 | +€395 | +29.0% |
| Profit (loss) for the period before taxes | 9903 | €50,319 | €27,397 | -€22,923 | -45.6% |
| Income taxes | 67/77 | €15,343 | €7,592 | -€7,750 | -50.5% |
| Profit (loss) for the period | 9904 | €34,977 | €19,804 | -€15,173 | -43.4% |
| Profit (loss) for the period to be appropriated | 9905 | €34,977 | €19,804 | -€15,173 | -43.4% |
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 16 October 2026 via checked.be.