TOMI: what changed
Two fiscal 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
- Receivables within one year +€8,916
up €8,916 (+15.7%), from €56,937 to €65,853
of which Trade receivables: +€8,924
- Cash +€6,177
up €6,177 (+8236.3%), from €75 to €6,252
mainly Net result for the year (+€21,003) and Depreciation (+€5,695)
- Profit (loss) carried forward +€21,002
up €21,002 (+222.5%), from €9,438 to €30,440
- Debts after one year -€6,856
down €6,856 (-16.1%), from €42,551 to €35,695
- Trade debts -€4,095
down €4,095 (-8.7%), from €47,124 to €43,029
- Tax, wage and social debts +€3,220
up €3,220 (+175.4%), from €1,836 to €5,056
of which Taxes: +€3,220
- Gross operating margin +€36,065
up €36,065, from -€241 to €35,824
- Depreciation -€3,111
down €3,111 (-35.3%), from €8,806 to €5,695
- Other operating charges +€1,966
up €1,966 (+118.9%), from €1,653 to €3,619
- Taxes +€931
up €931 (+40.7%), from €2,289 to €3,220
- Financial charges +€426
up €426 (+22.8%), from €1,866 to €2,292
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.
Cash bridge derived
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 | €135,488 | €148,930 | +€13,442 | +9.9% |
| Fixed assets | 21/28 | €75,285 | €74,697 | -€588 | -0.8% |
| Tangible fixed assets | 22/27 | €75,285 | €74,697 | -€588 | -0.8% |
| Land and buildings | 22 | €71,999 | €69,148 | -€2,851 | -4.0% |
| Plant, machinery and equipment | 23 | €2,893 | €1,633 | -€1,260 | -43.6% |
| Furniture and vehicles | 24 | €393 | €3,916 | +€3,523 | +896.4% |
| Current assets | 29/58 | €60,203 | €74,233 | +€14,030 | +23.3% |
| Stocks and contracts in progress | 3 | €3,191 | €2,128 | -€1,063 | -33.3% |
| Stocks | 30/36 | €3,191 | €2,128 | -€1,063 | -33.3% |
| Amounts receivable within one year | 40/41 | €56,937 | €65,853 | +€8,916 | +15.7% |
| Trade receivables | 40 | €56,208 | €65,132 | +€8,924 | +15.9% |
| Other amounts receivable | 41 | €729 | €721 | -€8 | -1.1% |
| Cash at bank and in hand | 54/58 | €75 | €6,252 | +€6,177 | +8236.3% |
| Total equity and liabilities | 10/49 | €135,488 | €148,930 | +€13,442 | +9.9% |
| Equity | 10/15 | €19,498 | €40,500 | +€21,002 | +107.7% |
| Contributions | 10/11 | €8,200 | €8,200 | = | 0.0% |
| Outside capital | 11 | €8,200 | €8,200 | = | 0.0% |
| Other | 1109/19 | €8,200 | €8,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,438 | €30,440 | +€21,002 | +222.5% |
| Amounts payable | 17/49 | €115,990 | €108,430 | -€7,560 | -6.5% |
| Amounts payable after more than one year | 17 | €42,551 | €35,695 | -€6,856 | -16.1% |
| Financial debts | 170/4 | €42,551 | €35,695 | -€6,856 | -16.1% |
| Amounts payable within one year | 42/48 | €73,439 | €72,735 | -€704 | -1.0% |
| Current portion of amounts payable after more than one year | 42 | €10,837 | €11,050 | +€213 | +2.0% |
| Trade debts | 44 | €47,124 | €43,029 | -€4,095 | -8.7% |
| Suppliers | 440/4 | €47,124 | €43,029 | -€4,095 | -8.7% |
| Taxes, remuneration and social security | 45 | €1,836 | €5,056 | +€3,220 | +175.4% |
| Taxes | 450/3 | €605 | €3,825 | +€3,220 | +532.3% |
| Remuneration and social security | 454/9 | €1,231 | €1,231 | +€0 | 0.0% |
| Other amounts payable | 47/48 | €13,642 | €13,599 | -€43 | -0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,806 | €5,695 | -€3,111 | -35.3% |
| Other operating charges | 640/8 | €1,653 | €3,619 | +€1,966 | +118.9% |
| Gross operating margin | 9900 | -€241 | €35,824 | +€36,065 | |
| Operating profit (loss) | 9901 | -€10,700 | €26,510 | +€37,210 | |
| Financial income | 75/76B | €9 | €5 | -€4 | -48.9% |
| Recurring financial income | 75 | €9 | €5 | -€4 | -48.9% |
| Financial charges | 65/66B | €1,866 | €2,292 | +€426 | +22.8% |
| Recurring financial charges | 65 | €1,866 | €2,292 | +€426 | +22.8% |
| Profit (loss) for the period before taxes | 9903 | -€12,557 | €24,223 | +€36,780 | |
| Income taxes | 67/77 | €2,289 | €3,220 | +€931 | +40.7% |
| Profit (loss) for the period | 9904 | -€14,846 | €21,003 | +€35,849 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,846 | €21,003 | +€35,849 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.