TOMHAN: 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.
TOMHAN
Largest movements
- Tangible fixed assets -€13,960
down €13,960 (-9.8%), from €141,886 to €127,926
of which Land and buildings: -€12,636
- Stocks and contracts -€11,945
down €11,945 (-10.5%), from €114,040 to €102,095
- Receivables within one year -€8,620
no longer reported in 2025 (was €8,620)
- Cash +€3,034
up €3,034 (+19.7%), from €15,438 to €18,472
mainly Depreciation (+€18,920) and Net result for the year (+€17,352)
- Debts after one year -€38,653
down €38,653 (-36.3%), from €106,492 to €67,839
- Trade debts -€31,681
down €31,681 (-32.9%), from €96,287 to €64,606
- Profit (loss) carried forward +€17,352
up €17,352 (+55.9%), from €31,054 to €48,406
- Current portion of long-term debt +€14,089
up €14,089 (+86.2%), from €16,345 to €30,434
- Tax, wage and social debts +€7,458
up €7,458 (+42.0%), from €17,777 to €25,235
of which Remuneration and social security: +€5,043
- Gross operating margin +€47,052
up €47,052 (+48.2%), from €97,703 to €144,755
- Depreciation +€4,531
up €4,531 (+31.5%), from €14,389 to €18,920
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 | €281,746 | €250,319 | -€31,427 | -11.2% |
| Fixed assets | 21/28 | €141,886 | €127,926 | -€13,960 | -9.8% |
| Tangible fixed assets | 22/27 | €141,886 | €127,926 | -€13,960 | -9.8% |
| Land and buildings | 22 | €114,475 | €101,839 | -€12,636 | -11.0% |
| Plant, machinery and equipment | 23 | €17,288 | €18,138 | +€850 | +4.9% |
| Furniture and vehicles | 24 | €10,123 | €7,949 | -€2,174 | -21.5% |
| Current assets | 29/58 | €139,860 | €122,393 | -€17,467 | -12.5% |
| Stocks and contracts in progress | 3 | €114,040 | €102,095 | -€11,945 | -10.5% |
| Stocks | 30/36 | €114,040 | €102,095 | -€11,945 | -10.5% |
| Amounts receivable within one year | 40/41 | €8,620 | - | -€8,620 | |
| Trade receivables | 40 | €8,620 | - | -€8,620 | |
| Cash at bank and in hand | 54/58 | €15,438 | €18,472 | +€3,034 | +19.7% |
| Deferred charges and accrued income | 490/1 | €1,762 | €1,826 | +€64 | +3.6% |
| Total equity and liabilities | 10/49 | €281,746 | €250,319 | -€31,427 | -11.2% |
| Equity | 10/15 | €44,845 | €62,197 | +€17,352 | +38.7% |
| Contributions | 10/11 | €11,410 | €11,410 | = | 0.0% |
| Reserves | 13 | €2,381 | €2,381 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,381 | €2,381 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,381 | €2,381 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,054 | €48,406 | +€17,352 | +55.9% |
| Amounts payable | 17/49 | €236,901 | €188,122 | -€48,779 | -20.6% |
| Amounts payable after more than one year | 17 | €106,492 | €67,839 | -€38,653 | -36.3% |
| Financial debts | 170/4 | €106,492 | €67,839 | -€38,653 | -36.3% |
| Amounts payable within one year | 42/48 | €130,409 | €120,275 | -€10,134 | -7.8% |
| Current portion of amounts payable after more than one year | 42 | €16,345 | €30,434 | +€14,089 | +86.2% |
| Trade debts | 44 | €96,287 | €64,606 | -€31,681 | -32.9% |
| Suppliers | 440/4 | €96,287 | €64,606 | -€31,681 | -32.9% |
| Taxes, remuneration and social security | 45 | €17,777 | €25,235 | +€7,458 | +42.0% |
| Taxes | 450/3 | €3,357 | €5,772 | +€2,415 | +71.9% |
| Remuneration and social security | 454/9 | €14,420 | €19,463 | +€5,043 | +35.0% |
| Accrued charges and deferred income | 492/3 | - | €8 | +€8 | |
| Remuneration, social security and pensions | 62 | €93,192 | €92,776 | -€416 | -0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,389 | €18,920 | +€4,531 | +31.5% |
| Other operating charges | 640/8 | €10,689 | €9,987 | -€702 | -6.6% |
| Gross operating margin | 9900 | €97,703 | €144,755 | +€47,052 | +48.2% |
| Operating profit (loss) | 9901 | -€20,567 | €23,072 | +€43,639 | |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €5,603 | €5,720 | +€117 | +2.1% |
| Recurring financial charges | 65 | €5,603 | €5,720 | +€117 | +2.1% |
| Profit (loss) for the period before taxes | 9903 | -€26,167 | €17,352 | +€43,519 | |
| Profit (loss) for the period | 9904 | -€26,167 | €17,352 | +€43,519 | |
| Profit (loss) for the period to be appropriated | 9905 | -€26,167 | €17,352 | +€43,519 |
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 15 October 2026 via checked.be.