TOMELO: 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.
TOMELO
Largest movements
- Cash -€52,281
down €52,281 (-26.5%), from €197,149 to €144,868
mainly Investment in fixed assets (net) (-€54,842) and Contributions, distributions and other (-€40,000)
- Tangible fixed assets +€37,516
up €37,516 (+61.9%), from €60,655 to €98,171
of which Leasing and similar rights: +€42,975
- Stocks and contracts +€5,040
up €5,040 (+4.3%), from €118,097 to €123,138
- Debts after one year +€31,785
up €31,785 (+737.2%), from €4,312 to €36,097
- Other debts -€27,781
down €27,781 (-39.5%), from €70,291 to €42,510
- Trade debts -€22,001
down €22,001 (-15.5%), from €141,837 to €119,836
- Tax, wage and social debts +€13,193
up €13,193 (+32.4%), from €40,760 to €53,953
of which Remuneration and social security: +€15,457
- Staff costs +€24,770
up €24,770 (+23.2%), from €106,764 to €131,534
- Gross operating margin -€18,190
down €18,190 (-7.6%), from €240,930 to €222,739
- Taxes -€9,452
down €9,452 (-41.4%), from €22,809 to €13,357
- Other operating charges +€7,023
up €7,023 (+187.7%), from €3,741 to €10,764
- Depreciation -€5,195
down €5,195 (-23.1%), from €22,521 to €17,326
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 | €383,299 | €375,771 | -€7,528 | -2.0% |
| Fixed assets | 21/28 | €61,361 | €98,877 | +€37,516 | +61.1% |
| Tangible fixed assets | 22/27 | €60,655 | €98,171 | +€37,516 | +61.9% |
| Land and buildings | 22 | €36,571 | €34,742 | -€1,829 | -5.0% |
| Plant, machinery and equipment | 23 | €6,156 | €4,858 | -€1,298 | -21.1% |
| Furniture and vehicles | 24 | €5,232 | €2,900 | -€2,332 | -44.6% |
| Leasing and similar rights | 25 | €12,696 | €55,671 | +€42,975 | +338.5% |
| Financial fixed assets | 28 | €706 | €706 | = | 0.0% |
| Current assets | 29/58 | €321,938 | €276,894 | -€45,044 | -14.0% |
| Stocks and contracts in progress | 3 | €118,097 | €123,138 | +€5,040 | +4.3% |
| Stocks | 30/36 | €118,097 | €123,138 | +€5,040 | +4.3% |
| Amounts receivable within one year | 40/41 | €448 | €1,200 | +€752 | +167.8% |
| Trade receivables | 40 | €370 | €1,123 | +€752 | +203.1% |
| Other amounts receivable | 41 | €78 | €77 | -€0 | -0.3% |
| Cash at bank and in hand | 54/58 | €197,149 | €144,868 | -€52,281 | -26.5% |
| Deferred charges and accrued income | 490/1 | €6,244 | €7,689 | +€1,445 | +23.1% |
| Total equity and liabilities | 10/49 | €383,299 | €375,771 | -€7,528 | -2.0% |
| Equity | 10/15 | €108,604 | €109,677 | +€1,073 | +1.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €90,000 | €90,000 | = | 0.0% |
| Distributable reserves | 133 | €90,000 | €90,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4 | €1,077 | +€1,073 | +30668.9% |
| Amounts payable | 17/49 | €274,695 | €266,094 | -€8,601 | -3.1% |
| Amounts payable after more than one year | 17 | €4,312 | €36,097 | +€31,785 | +737.2% |
| Financial debts | 170/4 | €4,312 | €36,097 | +€31,785 | +737.2% |
| Amounts payable within one year | 42/48 | €270,384 | €229,998 | -€40,386 | -14.9% |
| Current portion of amounts payable after more than one year | 42 | €17,451 | €13,699 | -€3,752 | -21.5% |
| Financial debts | 43 | €45 | - | -€45 | |
| Credit institutions | 430/8 | €45 | - | -€45 | |
| Trade debts | 44 | €141,837 | €119,836 | -€22,001 | -15.5% |
| Suppliers | 440/4 | €141,837 | €119,836 | -€22,001 | -15.5% |
| Taxes, remuneration and social security | 45 | €40,760 | €53,953 | +€13,193 | +32.4% |
| Taxes | 450/3 | €23,756 | €21,492 | -€2,264 | -9.5% |
| Remuneration and social security | 454/9 | €17,004 | €32,461 | +€15,457 | +90.9% |
| Other amounts payable | 47/48 | €70,291 | €42,510 | -€27,781 | -39.5% |
| Remuneration, social security and pensions | 62 | €106,764 | €131,534 | +€24,770 | +23.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,521 | €17,326 | -€5,195 | -23.1% |
| Other operating charges | 640/8 | €3,741 | €10,764 | +€7,023 | +187.7% |
| Gross operating margin | 9900 | €240,930 | €222,739 | -€18,190 | -7.6% |
| Operating profit (loss) | 9901 | €107,904 | €63,114 | -€44,789 | -41.5% |
| Financial income | 75/76B | €490 | - | -€490 | |
| Recurring financial income | 75 | €490 | - | -€490 | |
| Financial charges | 65/66B | €8,029 | €8,684 | +€656 | +8.2% |
| Recurring financial charges | 65 | €8,029 | €8,684 | +€656 | +8.2% |
| Profit (loss) for the period before taxes | 9903 | €100,365 | €54,430 | -€45,935 | -45.8% |
| Income taxes | 67/77 | €22,809 | €13,357 | -€9,452 | -41.4% |
| Profit (loss) for the period | 9904 | €77,556 | €41,073 | -€36,483 | -47.0% |
| Profit (loss) for the period to be appropriated | 9905 | €77,556 | €41,073 | -€36,483 | -47.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.