TOMIDI CONSULTING: 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.
TOMIDI CONSULTING
Largest movements
- Tangible fixed assets -€117,570
down €117,570 (-4.3%), from €2.7m to €2.6m
of which Furniture and vehicles: -€58,911
- Profit (loss) carried forward -€119,058
down €119,058 (-42.6%), from -€279,256 to -€398,314
- Gross operating margin +€37,146
up €37,146, from -€32,539 to €4,607
- Depreciation +€27,310
up €27,310 (+30.3%), from €90,260 to €117,570
- Other operating charges +€3,235
up €3,235 (+128%), from €2,530 to €5,765
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 | €3,100,670 | €2,982,580 | -€118,090 | -3.8% |
| Fixed assets | 21/28 | €2,713,199 | €2,595,629 | -€117,570 | -4.3% |
| Tangible fixed assets | 22/27 | €2,712,149 | €2,594,579 | -€117,570 | -4.3% |
| Land and buildings | 22 | €1,958,276 | €1,899,617 | -€58,659 | -3.0% |
| Furniture and vehicles | 24 | €753,873 | €694,962 | -€58,911 | -7.8% |
| Financial fixed assets | 28 | €1,050 | €1,050 | = | 0.0% |
| Current assets | 29/58 | €387,471 | €386,951 | -€520 | -0.1% |
| Amounts receivable within one year | 40/41 | €212,197 | €212,000 | -€197 | -0.1% |
| Trade receivables | 40 | €197 | - | -€197 | |
| Other amounts receivable | 41 | €212,000 | €212,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €173,400 | €167,592 | -€5,808 | -3.3% |
| Deferred charges and accrued income | 490/1 | €1,873 | €7,358 | +€5,485 | +293% |
| Total equity and liabilities | 10/49 | €3,100,670 | €2,982,580 | -€118,090 | -3.8% |
| Equity | 10/15 | €660,344 | €541,286 | -€119,058 | -18.0% |
| Contributions | 10/11 | €939,600 | €939,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€279,256 | -€398,314 | -€119,058 | -42.6% |
| Amounts payable | 17/49 | €2,440,326 | €2,441,294 | +€968 | 0.0% |
| Amounts payable after more than one year | 17 | €2,217,422 | €2,212,145 | -€5,277 | -0.2% |
| Financial debts | 170/4 | €2,217,422 | €2,212,145 | -€5,277 | -0.2% |
| Amounts payable within one year | 42/48 | €220,164 | €225,394 | +€5,231 | +2.4% |
| Trade debts | 44 | €7,260 | €8,968 | +€1,708 | +23.5% |
| Suppliers | 440/4 | €7,260 | €8,968 | +€1,708 | +23.5% |
| Advances received on contracts in progress | 46 | €212,000 | €212,000 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €904 | €4,426 | +€3,523 | +390% |
| Taxes | 450/3 | €904 | €4,426 | +€3,523 | +390% |
| Accrued charges and deferred income | 492/3 | €2,741 | €3,755 | +€1,014 | +37.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €90,260 | €117,570 | +€27,310 | +30.3% |
| Other operating charges | 640/8 | €2,530 | €5,765 | +€3,235 | +128% |
| Gross operating margin | 9900 | -€32,539 | €4,607 | +€37,146 | |
| Operating profit (loss) | 9901 | -€125,329 | -€118,729 | +€6,601 | +5.3% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €148 | €330 | +€181 | +122% |
| Recurring financial charges | 65 | €148 | €330 | +€181 | +122% |
| Profit (loss) for the period before taxes | 9903 | -€125,478 | -€119,058 | +€6,420 | +5.1% |
| Profit (loss) for the period | 9904 | -€125,478 | -€119,058 | +€6,420 | +5.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€125,478 | -€119,058 | +€6,420 | +5.1% |
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 19 October 2026 via checked.be.