Tomi: 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.
Tomi
Largest movements
- Cash +€1,190
up €1,190 (+49.1%), from €2,421 to €3,611
mainly Net result for the year (+€7,867) and Stocks and contracts (+€1,075)
- Stocks and contracts -€1,075
down €1,075 (-35.2%), from €3,050 to €1,975
- Receivables within one year +€413
new in 2025: €413
- Deferred charges and accrued income +€178
up €178 (+36.0%), from €494 to €672
- Profit (loss) carried forward +€7,867
up €7,867 (+19.6%), from -€40,242 to -€32,374
- Other debts -€6,849
down €6,849 (-27.5%), from €24,861 to €18,012
- Trade debts -€336
down €336 (-18.8%), from €1,791 to €1,455
- Gross operating margin +€5,938
up €5,938 (+201.8%), from €2,943 to €8,881
- Other operating charges -€206
down €206 (-17.0%), from €1,210 to €1,004
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 | €5,965 | €6,671 | +€705 | +11.8% |
| Current assets | 29/58 | €5,965 | €6,671 | +€705 | +11.8% |
| Stocks and contracts in progress | 3 | €3,050 | €1,975 | -€1,075 | -35.2% |
| Stocks | 30/36 | €3,050 | €1,975 | -€1,075 | -35.2% |
| Amounts receivable within one year | 40/41 | - | €413 | +€413 | |
| Trade receivables | 40 | - | €413 | +€413 | |
| Cash at bank and in hand | 54/58 | €2,421 | €3,611 | +€1,190 | +49.1% |
| Deferred charges and accrued income | 490/1 | €494 | €672 | +€178 | +36.0% |
| Total equity and liabilities | 10/49 | €5,965 | €6,671 | +€705 | +11.8% |
| Equity | 10/15 | -€20,717 | -€12,850 | +€7,867 | +38.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €932 | €932 | = | 0.0% |
| Non-distributable reserves | 130/1 | €932 | €932 | = | 0.0% |
| Reserves not available under the articles | 1311 | €932 | €932 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€40,242 | -€32,374 | +€7,867 | +19.6% |
| Amounts payable | 17/49 | €26,682 | €19,520 | -€7,162 | -26.8% |
| Amounts payable within one year | 42/48 | €26,666 | €19,504 | -€7,162 | -26.9% |
| Trade debts | 44 | €1,791 | €1,455 | -€336 | -18.8% |
| Suppliers | 440/4 | €1,791 | €1,455 | -€336 | -18.8% |
| Taxes, remuneration and social security | 45 | €13 | €36 | +€23 | +178.5% |
| Taxes | 450/3 | €13 | €36 | +€23 | +178.5% |
| Other amounts payable | 47/48 | €24,861 | €18,012 | -€6,849 | -27.5% |
| Accrued charges and deferred income | 492/3 | €16 | €17 | +€0 | +2.0% |
| Other operating charges | 640/8 | €1,210 | €1,004 | -€206 | -17.0% |
| Gross operating margin | 9900 | €2,943 | €8,881 | +€5,938 | +201.8% |
| Operating profit (loss) | 9901 | €1,733 | €7,878 | +€6,144 | +354.5% |
| Financial income | 75/76B | €16 | €46 | +€31 | +198.8% |
| Recurring financial income | 75 | €16 | €46 | +€31 | +198.8% |
| Financial charges | 65/66B | €69 | €57 | -€13 | -18.3% |
| Recurring financial charges | 65 | €69 | €57 | -€13 | -18.3% |
| Profit (loss) for the period before taxes | 9903 | €1,679 | €7,867 | +€6,188 | +368.5% |
| Profit (loss) for the period | 9904 | €1,679 | €7,867 | +€6,188 | +368.5% |
| Profit (loss) for the period to be appropriated | 9905 | €1,679 | €7,867 | +€6,188 | +368.5% |
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 10 October 2026 via checked.be.