TOMI.AL: 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.AL
Largest movements
- Receivables within one year +€726
up €726 (+66.5%), from €1,092 to €1,818
of which Trade receivables: +€726
- Cash +€587
up €587 (+2,796%), from €21 to €608
mainly Other debts (+€2,022) and Trade debts (+€600)
- Tangible fixed assets -€303
no longer reported in 2025 (was €303)
- Other debts +€2,022
new in 2025: €2,022
- Profit (loss) carried forward -€1,612
down €1,612 (-50.6%), from -€3,184 to -€4,796
- Trade debts +€600
up €600 (+100%), from €600 to €1,200
- Gross operating margin -€650
down €650 (-108%), from -€602 to -€1,253
- Purchases and services -€602
no longer reported in 2025 (was €602)
- Other operating charges -€100
no longer reported in 2025 (was €100)
- Financial charges +€13
up €13 (+30.6%), from €43 to €57
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 | €1,416 | €2,426 | +€1,010 | +71.3% |
| Fixed assets | 21/28 | €303 | - | -€303 | |
| Tangible fixed assets | 22/27 | €303 | - | -€303 | |
| Furniture and vehicles | 24 | €303 | - | -€303 | |
| Current assets | 29/58 | €1,113 | €2,426 | +€1,313 | +118% |
| Amounts receivable within one year | 40/41 | €1,092 | €1,818 | +€726 | +66.5% |
| Trade receivables | 40 | €726 | €1,452 | +€726 | +100% |
| Other amounts receivable | 41 | €366 | €366 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €21 | €608 | +€587 | +2,796% |
| Total equity and liabilities | 10/49 | €1,416 | €2,426 | +€1,010 | +71.3% |
| Equity | 10/15 | €816 | -€796 | -€1,612 | |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,184 | -€4,796 | -€1,612 | -50.6% |
| Amounts payable | 17/49 | €600 | €3,222 | +€2,622 | +437% |
| Amounts payable within one year | 42/48 | €600 | €3,222 | +€2,622 | +437% |
| Trade debts | 44 | €600 | €1,200 | +€600 | +100% |
| Suppliers | 440/4 | €600 | €1,200 | +€600 | +100% |
| Other amounts payable | 47/48 | - | €2,022 | +€2,022 | |
| Goods, raw materials, services and sundry goods | 60/61 | €602 | - | -€602 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €303 | €303 | +€0 | 0.0% |
| Other operating charges | 640/8 | €100 | - | -€100 | |
| Gross operating margin | 9900 | -€602 | -€1,253 | -€650 | -108% |
| Operating profit (loss) | 9901 | -€1,005 | -€1,556 | -€550 | -54.8% |
| Financial charges | 65/66B | €43 | €57 | +€13 | +30.6% |
| Recurring financial charges | 65 | €43 | €57 | +€13 | +30.6% |
| Profit (loss) for the period before taxes | 9903 | -€1,048 | -€1,612 | -€564 | -53.8% |
| Profit (loss) for the period | 9904 | -€1,048 | -€1,612 | -€564 | -53.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,048 | -€1,612 | -€564 | -53.8% |
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 22 October 2026 via checked.be.