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 -€19,779
down €19,779 (-50.0%), from €39,555 to €19,776
mainly Net result for the year (-€14,057) and Tax, wage and social debts (-€5,853)
- Receivables within one year +€682
up €682 (+51.8%), from €1,317 to €2,000
of which Other amounts receivable: +€682
- Profit (loss) carried forward -€14,057
down €14,057, from €6,007 to -€8,049
- Tax, wage and social debts -€5,853
down €5,853 (-100.0%), from €5,853 to €0
- Other debts +€1,321
up €1,321 (+92.3%), from €1,431 to €2,751
- Trade debts -€508
down €508 (-94.4%), from €538 to €30
- Gross operating margin +€10,384
up €10,384 (+43.5%), from -€23,883 to -€13,499
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 | €40,872 | €21,775 | -€19,096 | -46.7% |
| Current assets | 29/58 | €40,872 | €21,775 | -€19,096 | -46.7% |
| Amounts receivable within one year | 40/41 | €1,317 | €2,000 | +€682 | +51.8% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €1,317 | €2,000 | +€682 | +51.8% |
| Cash at bank and in hand | 54/58 | €39,555 | €19,776 | -€19,779 | -50.0% |
| Total equity and liabilities | 10/49 | €40,872 | €21,775 | -€19,096 | -46.7% |
| Equity | 10/15 | €33,051 | €18,994 | -€14,057 | -42.5% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €2,043 | €2,043 | = | 0.0% |
| Distributable reserves | 133 | €2,043 | €2,043 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,007 | -€8,049 | -€14,057 | |
| Amounts payable | 17/49 | €7,821 | €2,781 | -€5,040 | -64.4% |
| Amounts payable within one year | 42/48 | €7,821 | €2,781 | -€5,040 | -64.4% |
| Trade debts | 44 | €538 | €30 | -€508 | -94.4% |
| Suppliers | 440/4 | €538 | €30 | -€508 | -94.4% |
| Taxes, remuneration and social security | 45 | €5,853 | €0 | -€5,853 | -100.0% |
| Taxes | 450/3 | €5,853 | €0 | -€5,853 | -100.0% |
| Other amounts payable | 47/48 | €1,431 | €2,751 | +€1,321 | +92.3% |
| Other operating charges | 640/8 | €513 | €527 | +€14 | +2.8% |
| Gross operating margin | 9900 | -€23,883 | -€13,499 | +€10,384 | +43.5% |
| Operating profit (loss) | 9901 | -€24,397 | -€14,027 | +€10,370 | +42.5% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €30 | €30 | -€0 | -0.2% |
| Recurring financial charges | 65 | €30 | €30 | -€0 | -0.2% |
| Profit (loss) for the period before taxes | 9903 | -€24,427 | -€14,057 | +€10,370 | +42.5% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€24,427 | -€14,057 | +€10,370 | +42.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,427 | -€14,057 | +€10,370 | +42.5% |
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.