@TOMIC SOFTWARE: 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.
@TOMIC SOFTWARE
Largest movements
- Tangible fixed assets -€31,507
down €31,507 (-22.4%), from €140,852 to €109,346
of which Land and buildings: -€31,438
- Other debts -€22,043
down €22,043 (-97.1%), from €22,708 to €666
- Reserves -€12,035
down €12,035 (-9.5%), from €126,584 to €114,548
- Trade debts +€3,088
up €3,088 (+328.9%), from €939 to €4,027
- Current portion of long-term debt -€2,202
down €2,202 (-39.2%), from €5,624 to €3,422
- Gross operating margin +€7,234
up €7,234 (+11.4%), from €63,504 to €70,738
- Depreciation -€7,139
down €7,139 (-18.5%), from €38,646 to €31,507
- Taxes +€3,733
up €3,733 (+50.7%), from €7,356 to €11,089
- Financial charges +€713
up €713 (+178.8%), from €399 to €1,112
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 | €156,211 | €124,107 | -€32,103 | -20.6% |
| Fixed assets | 21/28 | €140,852 | €109,346 | -€31,507 | -22.4% |
| Tangible fixed assets | 22/27 | €140,852 | €109,346 | -€31,507 | -22.4% |
| Land and buildings | 22 | €140,423 | €108,985 | -€31,438 | -22.4% |
| Plant, machinery and equipment | 23 | €429 | €360 | -€69 | -16.1% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €15,358 | €14,762 | -€597 | -3.9% |
| Amounts receivable within one year | 40/41 | €15,136 | €14,367 | -€769 | -5.1% |
| Trade receivables | 40 | €12,480 | €13,433 | +€953 | +7.6% |
| Other amounts receivable | 41 | €2,656 | €934 | -€1,722 | -64.8% |
| Cash at bank and in hand | 54/58 | €222 | €135 | -€87 | -39.2% |
| Deferred charges and accrued income | 490/1 | €0 | €259 | +€259 | |
| Total equity and liabilities | 10/49 | €156,211 | €124,107 | -€32,103 | -20.6% |
| Equity | 10/15 | €126,584 | €114,548 | -€12,035 | -9.5% |
| Reserves | 13 | €126,584 | €114,548 | -€12,035 | -9.5% |
| Distributable reserves | 133 | €126,584 | €114,548 | -€12,035 | -9.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €29,627 | €9,559 | -€20,068 | -67.7% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €29,627 | €9,559 | -€20,068 | -67.7% |
| Current portion of amounts payable after more than one year | 42 | €5,624 | €3,422 | -€2,202 | -39.2% |
| Trade debts | 44 | €939 | €4,027 | +€3,088 | +328.9% |
| Suppliers | 440/4 | €939 | €4,027 | +€3,088 | +328.9% |
| Taxes, remuneration and social security | 45 | €356 | €1,444 | +€1,089 | +305.9% |
| Taxes | 450/3 | €356 | €1,444 | +€1,089 | +305.9% |
| Other amounts payable | 47/48 | €22,708 | €666 | -€22,043 | -97.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,646 | €31,507 | -€7,139 | -18.5% |
| Other operating charges | 640/8 | €3,796 | €3,418 | -€378 | -10.0% |
| Gross operating margin | 9900 | €63,504 | €70,738 | +€7,234 | +11.4% |
| Operating profit (loss) | 9901 | €21,062 | €35,813 | +€14,751 | +70.0% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €399 | €1,112 | +€713 | +178.8% |
| Recurring financial charges | 65 | €399 | €1,112 | +€713 | +178.8% |
| Profit (loss) for the period before taxes | 9903 | €20,663 | €34,701 | +€14,038 | +67.9% |
| Income taxes | 67/77 | €7,356 | €11,089 | +€3,733 | +50.7% |
| Profit (loss) for the period | 9904 | €13,307 | €23,613 | +€10,305 | +77.4% |
| Profit (loss) for the period to be appropriated | 9905 | €13,307 | €23,613 | +€10,305 | +77.4% |
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.