TOMEquipments: 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.
TOMEquipments
Largest movements
- Cash +€2,689
up €2,689 (+16.8%), from €15,985 to €18,674
mainly Other debts (+€5,238) and Depreciation (+€2,256)
- Tangible fixed assets -€2,256
down €2,256 (-13.4%), from €16,855 to €14,599
of which Land and buildings: -€1,651
- Receivables within one year -€1,126
down €1,126 (-35.2%), from €3,198 to €2,072
of which Trade receivables: -€1,308
- Other debts +€5,238
up €5,238, from €0 to €5,238
- Profit (loss) carried forward -€4,793
down €4,793 (-66.1%), from €7,255 to €2,463
- Trade debts -€1,138
down €1,138 (-100%), from €1,138 to €0
- Gross operating margin +€1,545
up €1,545 (+40.3%), from -€3,833 to -€2,288
- Financial income -€1,274
no longer reported in 2024 (was €1,274)
- Depreciation +€635
up €635 (+39.2%), from €1,621 to €2,256
- Financial charges -€168
down €168 (-50.1%), from €336 to €167
- Other operating charges -€148
no longer reported in 2024 (was €148)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €36,038 | €35,345 | -€693 | -1.9% |
| Fixed assets | 21/28 | €16,855 | €14,599 | -€2,256 | -13.4% |
| Tangible fixed assets | 22/27 | €16,855 | €14,599 | -€2,256 | -13.4% |
| Land and buildings | 22 | €15,929 | €14,279 | -€1,651 | -10.4% |
| Plant, machinery and equipment | 23 | €926 | €320 | -€605 | -65.4% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €19,183 | €20,746 | +€1,564 | +8.2% |
| Amounts receivable within one year | 40/41 | €3,198 | €2,072 | -€1,126 | -35.2% |
| Trade receivables | 40 | €1,308 | €0 | -€1,308 | -100% |
| Other amounts receivable | 41 | €1,890 | €2,072 | +€182 | +9.6% |
| Cash at bank and in hand | 54/58 | €15,985 | €18,674 | +€2,689 | +16.8% |
| Total equity and liabilities | 10/49 | €36,038 | €35,345 | -€693 | -1.9% |
| Equity | 10/15 | €34,755 | €29,963 | -€4,793 | -13.8% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €2,500 | €2,500 | = | 0.0% |
| Distributable reserves | 133 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,255 | €2,463 | -€4,793 | -66.1% |
| Amounts payable | 17/49 | €1,283 | €5,383 | +€4,100 | +320% |
| Amounts payable within one year | 42/48 | €1,283 | €5,383 | +€4,100 | +320% |
| Trade debts | 44 | €1,138 | €0 | -€1,138 | -100% |
| Suppliers | 440/4 | €1,138 | €0 | -€1,138 | -100% |
| Taxes, remuneration and social security | 45 | €145 | €145 | = | 0.0% |
| Taxes | 450/3 | €145 | €145 | = | 0.0% |
| Other amounts payable | 47/48 | €0 | €5,238 | +€5,238 | |
| Remuneration, social security and pensions | 62 | - | €81 | +€81 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,621 | €2,256 | +€635 | +39.2% |
| Other operating charges | 640/8 | €148 | - | -€148 | |
| Gross operating margin | 9900 | -€3,833 | -€2,288 | +€1,545 | +40.3% |
| Operating profit (loss) | 9901 | -€5,602 | -€4,625 | +€976 | +17.4% |
| Financial income | 75/76B | €1,274 | - | -€1,274 | |
| Recurring financial income | 75 | €1,274 | - | -€1,274 | |
| Financial charges | 65/66B | €336 | €167 | -€168 | -50.1% |
| Recurring financial charges | 65 | €336 | €167 | -€168 | -50.1% |
| Profit (loss) for the period before taxes | 9903 | -€4,663 | -€4,793 | -€130 | -2.8% |
| Profit (loss) for the period | 9904 | -€4,663 | -€4,793 | -€130 | -2.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,663 | -€4,793 | -€130 | -2.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.