TOMIC: what changed
What changed
TOMIC
NACE 43.211, General electrical installation work
filed annual accounts (NBB)
Net result for the year
€66,821
2024 · €87,970-€21,149
Equity
€400,041
2024 · €450,318-€50,277
Cash
€52,068
2024 · €138,321-€86,253
Balance sheet total
€787,965
2024 · €897,375-€109,410
Largest movements
Assets
- Cash -€86,253
down €86,253 (-62.4%), from €138,321 to €52,068
mainly Contributions, distributions and other (-€117,098) and Current investments (-€80,000)
- Current investments +€80,000
new in 2025: €80,000
- Receivables after one year -€60,000
down €60,000 (-50.0%), from €120,000 to €60,000
- Tangible fixed assets -€30,162
down €30,162 (-6.8%), from €443,260 to €413,097
of which Land and buildings: -€16,080
- Receivables within one year -€9,752
down €9,752 (-21.4%), from €45,498 to €35,746
of which Trade receivables: -€19,590
Equity and liabilities
- Reserves -€49,444
down €49,444 (-15.9%), from €310,203 to €260,758
of which Distributable reserves: -€49,444
- Other debts -€32,404
down €32,404 (-42.2%), from €76,865 to €44,461
- Debts after one year -€21,469
down €21,469 (-6.5%), from €328,767 to €307,298
Income statement
- Gross operating margin -€39,943
down €39,943 (-24.1%), from €165,514 to €125,571
- Taxes -€12,625
down €12,625 (-33.0%), from €38,214 to €25,589
- Depreciation -€3,771
down €3,771 (-10.4%), from €36,091 to €32,319
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€87,970
Gross operating margin
-€39,943
Depreciation
+€3,771
Other operating charges
+€129
Other operating items
+€3,917
Financial income
-€1,032
Financial charges
+€189
Taxes
+€12,625
Deferred taxes and other
-€805
Result 2025
€66,821
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€138,525
Investment
-€82,157
Financing
-€142,620
Cash 2024
€138,321
From operations (derived)
+€138,525
Net result for the year
+€66,821
Depreciation
+€32,319
Receivables after one year
+€60,000
Stocks and contracts
-€4,807
Receivables within one year
+€9,752
Deferred charges and accrued income
+€8,051
Trade debts
+€384
Tax, wage and social debts
-€4,542
Advances received
+€2,683
Other debts
-€32,404
Accrued charges and deferred income
+€267
Investment (derived)
-€82,157
Investment in fixed assets (net)
-€2,157
Current investments
-€80,000
Financing
-€142,620
Debts after one year
-€21,469
Current portion of long-term debt
-€4,052
Contributions, distributions and other
-€117,098
Cash 2025
€52,068
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €897,375 | €787,965 | -€109,410 | -12.2% |
| Fixed assets | 21/28 | €443,367 | €413,204 | -€30,162 | -6.8% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €443,260 | €413,097 | -€30,162 | -6.8% |
| Land and buildings | 22 | €397,922 | €381,841 | -€16,080 | -4.0% |
| Plant, machinery and equipment | 23 | €12,888 | €11,960 | -€929 | -7.2% |
| Furniture and vehicles | 24 | €32,450 | €19,296 | -€13,153 | -40.5% |
| Financial fixed assets | 28 | €107 | €107 | = | 0.0% |
| Current assets | 29/58 | €454,009 | €374,760 | -€79,248 | -17.5% |
| Amounts receivable after more than one year | 29 | €120,000 | €60,000 | -€60,000 | -50.0% |
| Other amounts receivable | 291 | €120,000 | €60,000 | -€60,000 | -50.0% |
| Stocks and contracts in progress | 3 | €132,210 | €137,017 | +€4,807 | +3.6% |
| Stocks | 30/36 | €132,210 | €137,017 | +€4,807 | +3.6% |
| Amounts receivable within one year | 40/41 | €45,498 | €35,746 | -€9,752 | -21.4% |
| Trade receivables | 40 | €45,498 | €25,908 | -€19,590 | -43.1% |
| Other amounts receivable | 41 | - | €9,837 | +€9,837 | |
| Current investments | 50/53 | - | €80,000 | +€80,000 | |
| Cash at bank and in hand | 54/58 | €138,321 | €52,068 | -€86,253 | -62.4% |
| Deferred charges and accrued income | 490/1 | €17,980 | €9,929 | -€8,051 | -44.8% |
| Total equity and liabilities | 10/49 | €897,375 | €787,965 | -€109,410 | -12.2% |
| Equity | 10/15 | €450,318 | €400,041 | -€50,277 | -11.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €310,203 | €260,758 | -€49,444 | -15.9% |
| Tax-exempt reserves | 132 | €0 | - | = | |
| Distributable reserves | 133 | €310,203 | €260,758 | -€49,444 | -15.9% |
| Profit (loss) carried forward | 14 | €121,515 | €120,682 | -€833 | -0.7% |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Deferred taxes | 168 | €0 | - | = | |
| Amounts payable | 17/49 | €447,057 | €387,924 | -€59,133 | -13.2% |
| Amounts payable after more than one year | 17 | €328,767 | €307,298 | -€21,469 | -6.5% |
| Financial debts | 170/4 | €328,767 | €307,298 | -€21,469 | -6.5% |
| Amounts payable within one year | 42/48 | €118,205 | €80,274 | -€37,931 | -32.1% |
| Current portion of amounts payable after more than one year | 42 | €25,522 | €21,469 | -€4,052 | -15.9% |
| Trade debts | 44 | €7,537 | €7,921 | +€384 | +5.1% |
| Suppliers | 440/4 | €7,537 | €7,921 | +€384 | +5.1% |
| Advances received on contracts in progress | 46 | €0 | €2,683 | +€2,683 | |
| Taxes, remuneration and social security | 45 | €8,282 | €3,740 | -€4,542 | -54.8% |
| Taxes | 450/3 | €7,895 | €3,740 | -€4,154 | -52.6% |
| Remuneration and social security | 454/9 | €387 | €0 | -€387 | -100% |
| Other amounts payable | 47/48 | €76,865 | €44,461 | -€32,404 | -42.2% |
| Accrued charges and deferred income | 492/3 | €85 | €352 | +€267 | +315% |
| Non-recurring operating income | 76A | €108 | €0 | -€108 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,091 | €32,319 | -€3,771 | -10.4% |
| Other operating charges | 640/8 | €3,747 | €3,618 | -€129 | -3.4% |
| Non-recurring operating charges | 66A | €3,917 | €0 | -€3,917 | -100% |
| Gross operating margin | 9900 | €165,514 | €125,571 | -€39,943 | -24.1% |
| Operating profit (loss) | 9901 | €121,760 | €89,634 | -€32,126 | -26.4% |
| Financial income | 75/76B | €7,217 | €6,185 | -€1,032 | -14.3% |
| Recurring financial income | 75 | €7,217 | €6,185 | -€1,032 | -14.3% |
| Financial charges | 65/66B | €3,598 | €3,410 | -€189 | -5.2% |
| Recurring financial charges | 65 | €3,598 | €3,410 | -€189 | -5.2% |
| Profit (loss) for the period before taxes | 9903 | €125,379 | €92,410 | -€32,969 | -26.3% |
| Transfer from deferred taxes | 780 | €805 | €0 | -€805 | -100% |
| Income taxes | 67/77 | €38,214 | €25,589 | -€12,625 | -33.0% |
| Profit (loss) for the period | 9904 | €87,970 | €66,821 | -€21,149 | -24.0% |
| Transfer from tax-exempt reserves | 789 | €3,220 | €0 | -€3,220 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €91,189 | €66,821 | -€24,368 | -26.7% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.