TOMENTUM: 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.
TOMENTUM
Largest movements
- Cash -€47,402
down €47,402 (-100.0%), from €47,402 to €0
mainly Net result for the year (-€41,282) and Tax, wage and social debts (-€6,293)
- Profit (loss) carried forward -€41,282
down €41,282 (-92.2%), from €44,788 to €3,506
- Tax, wage and social debts -€6,293
down €6,293 (-96.9%), from €6,493 to €201
- Trade debts -€862
down €862 (-34.9%), from €2,472 to €1,611
- Other debts +€605
new in 2025: €605
- Gross operating margin -€93,836
down €93,836, from €55,953 to -€37,883
- Taxes -€11,254
down €11,254 (-98.8%), from €11,395 to €141
- Financial charges +€1,701
up €1,701 (+635%), from €268 to €1,969
- Other operating charges +€847
up €847 (+272%), from €311 to €1,157
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 | €59,754 | €11,922 | -€47,832 | -80.0% |
| Fixed assets | 21/28 | €451 | €319 | -€132 | -29.3% |
| Tangible fixed assets | 22/27 | €451 | €319 | -€132 | -29.3% |
| Furniture and vehicles | 24 | €451 | €319 | -€132 | -29.3% |
| Current assets | 29/58 | €59,302 | €11,603 | -€47,699 | -80.4% |
| Amounts receivable within one year | 40/41 | €10,718 | €10,422 | -€296 | -2.8% |
| Trade receivables | 40 | €9,424 | €9,317 | -€107 | -1.1% |
| Other amounts receivable | 41 | €1,294 | €1,105 | -€189 | -14.6% |
| Cash at bank and in hand | 54/58 | €47,402 | €0 | -€47,402 | -100.0% |
| Deferred charges and accrued income | 490/1 | €1,182 | €1,181 | -€1 | -0.1% |
| Total equity and liabilities | 10/49 | €59,754 | €11,922 | -€47,832 | -80.0% |
| Equity | 10/15 | €50,788 | €9,506 | -€41,282 | -81.3% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,788 | €3,506 | -€41,282 | -92.2% |
| Amounts payable | 17/49 | €8,966 | €2,416 | -€6,549 | -73.1% |
| Amounts payable within one year | 42/48 | €8,966 | €2,416 | -€6,549 | -73.1% |
| Trade debts | 44 | €2,472 | €1,611 | -€862 | -34.9% |
| Suppliers | 440/4 | €2,472 | €1,611 | -€862 | -34.9% |
| Taxes, remuneration and social security | 45 | €6,493 | €201 | -€6,293 | -96.9% |
| Taxes | 450/3 | €6,493 | €201 | -€6,293 | -96.9% |
| Other amounts payable | 47/48 | - | €605 | +€605 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €77 | €132 | +€55 | +71.8% |
| Other operating charges | 640/8 | €311 | €1,157 | +€847 | +272% |
| Gross operating margin | 9900 | €55,953 | -€37,883 | -€93,836 | |
| Operating profit (loss) | 9901 | €55,565 | -€39,173 | -€94,738 | |
| Financial charges | 65/66B | €268 | €1,969 | +€1,701 | +635% |
| Recurring financial charges | 65 | €268 | €1,969 | +€1,701 | +635% |
| Profit (loss) for the period before taxes | 9903 | €55,297 | -€41,141 | -€96,438 | |
| Income taxes | 67/77 | €11,395 | €141 | -€11,254 | -98.8% |
| Profit (loss) for the period | 9904 | €43,902 | -€41,282 | -€85,184 | |
| Profit (loss) for the period to be appropriated | 9905 | €43,902 | -€41,282 | -€85,184 |
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 27 October 2026 via checked.be.