TOMESCO: 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.
TOMESCO
Largest movements
- Cash +€29,906
up €29,906 (+122.6%), from €24,389 to €54,295
mainly Depreciation (+€12,364) and Net result for the year (+€11,441)
- Tangible fixed assets -€12,931
down €12,931 (-50.2%), from €25,781 to €12,849
of which Plant, machinery and equipment: -€11,009
- Intangible fixed assets +€6,181
new in 2025: €6,181
- Stocks and contracts +€4,831
up €4,831 (+44.3%), from €10,894 to €15,725
of which Contracts in progress: +€5,000
- Receivables within one year -€1,654
down €1,654 (-4.8%), from €34,135 to €32,481
of which Trade receivables: -€13,912
- Profit (loss) carried forward +€11,441
up €11,441 (+23.7%), from €48,228 to €59,670
- Trade debts +€11,241
up €11,241 (+107.7%), from €10,440 to €21,681
- Current portion of long-term debt -€5,000
no longer reported in 2025 (was €5,000)
- Short-term financial debts +€5,000
new in 2025: €5,000
- Accrued charges and deferred income +€5,000
new in 2025: €5,000
- Gross operating margin +€8,148
up €8,148 (+29.1%), from €27,966 to €36,115
- Financial income -€1,010
no longer reported in 2025 (was €1,010)
- Staff costs -€704
down €704 (-15.5%), from €4,544 to €3,840
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 | €95,199 | €122,881 | +€27,683 | +29.1% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €25,781 | €20,381 | -€5,400 | -20.9% |
| Intangible fixed assets | 21 | - | €6,181 | +€6,181 | |
| Tangible fixed assets | 22/27 | €25,781 | €12,849 | -€12,931 | -50.2% |
| Plant, machinery and equipment | 23 | €20,083 | €9,074 | -€11,009 | -54.8% |
| Furniture and vehicles | 24 | €5,698 | €3,776 | -€1,922 | -33.7% |
| Financial fixed assets | 28 | - | €1,350 | +€1,350 | |
| Current assets | 29/58 | €69,418 | €102,501 | +€33,082 | +47.7% |
| Stocks and contracts in progress | 3 | €10,894 | €15,725 | +€4,831 | +44.3% |
| Stocks | 30/36 | €5,644 | €5,475 | -€169 | -3.0% |
| Contracts in progress | 37 | €5,250 | €10,250 | +€5,000 | +95.2% |
| Amounts receivable within one year | 40/41 | €34,135 | €32,481 | -€1,654 | -4.8% |
| Trade receivables | 40 | €28,849 | €14,937 | -€13,912 | -48.2% |
| Other amounts receivable | 41 | €5,286 | €17,544 | +€12,258 | +231.9% |
| Cash at bank and in hand | 54/58 | €24,389 | €54,295 | +€29,906 | +122.6% |
| Total equity and liabilities | 10/49 | €95,199 | €122,881 | +€27,683 | +29.1% |
| Equity | 10/15 | €79,759 | €91,200 | +€11,441 | +14.3% |
| Contributions | 10/11 | €14,500 | €14,500 | = | 0.0% |
| Reserves | 13 | €17,030 | €17,030 | = | 0.0% |
| Non-distributable reserves | 130/1 | €852 | €852 | = | 0.0% |
| Reserves not available under the articles | 1311 | €852 | €852 | = | 0.0% |
| Distributable reserves | 133 | €16,179 | €16,179 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,228 | €59,670 | +€11,441 | +23.7% |
| Amounts payable | 17/49 | €15,440 | €31,681 | +€16,241 | +105.2% |
| Amounts payable within one year | 42/48 | €15,440 | €26,681 | +€11,241 | +72.8% |
| Current portion of amounts payable after more than one year | 42 | €5,000 | - | -€5,000 | |
| Financial debts | 43 | - | €5,000 | +€5,000 | |
| Credit institutions | 430/8 | - | €5,000 | +€5,000 | |
| Trade debts | 44 | €10,440 | €21,681 | +€11,241 | +107.7% |
| Suppliers | 440/4 | €10,440 | €21,681 | +€11,241 | +107.7% |
| Accrued charges and deferred income | 492/3 | - | €5,000 | +€5,000 | |
| Remuneration, social security and pensions | 62 | €4,544 | €3,840 | -€704 | -15.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,140 | €12,364 | +€224 | +1.8% |
| Other operating charges | 640/8 | €1,513 | €1,205 | -€308 | -20.3% |
| Operating charges capitalised as restructuring costs | 649 | - | €0 | = | |
| Non-recurring operating charges | 66A | - | €1,231 | +€1,231 | |
| Gross operating margin | 9900 | €27,966 | €36,115 | +€8,148 | +29.1% |
| Operating profit (loss) | 9901 | €9,769 | €17,475 | +€7,706 | +78.9% |
| Financial income | 75/76B | €1,010 | - | -€1,010 | |
| Recurring financial income | 75 | €1,010 | - | -€1,010 | |
| Financial charges | 65/66B | €760 | €1,033 | +€274 | +36.0% |
| Recurring financial charges | 65 | €735 | €1,033 | +€298 | +40.6% |
| Non-recurring financial charges | 66B | €25 | - | -€25 | |
| Profit (loss) for the period before taxes | 9903 | €10,019 | €16,441 | +€6,422 | +64.1% |
| Income taxes | 67/77 | €4,728 | €5,000 | +€272 | +5.7% |
| Profit (loss) for the period | 9904 | €5,291 | €11,441 | +€6,151 | +116.3% |
| Profit (loss) for the period to be appropriated | 9905 | €5,291 | €11,441 | +€6,151 | +116.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.