TOMIDO: 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.
TOMIDO
Largest movements
- Receivables within one year +€32,811
up €32,811 (+10.1%), from €325,100 to €357,910
of which Other amounts receivable: +€66,547
- Cash +€17,445
up €17,445 (+31.3%), from €55,795 to €73,241
mainly Net result for the year (+€91,153) and Other debts (+€74,345)
- Deferred charges and accrued income +€8,417
up €8,417 (+68.2%), from €12,339 to €20,756
- Other debts +€74,345
new in 2025: €74,345
- Trade debts -€16,417
down €16,417 (-72.3%), from €22,697 to €6,279
- Tax, wage and social debts +€13,084
up €13,084 (+116.8%), from €11,202 to €24,286
- Profit (loss) carried forward -€8,847
down €8,847 (-2.5%), from €356,406 to €347,559
- Accrued charges and deferred income -€7,390
no longer reported in 2025 (was €7,390)
- Gross operating margin -€16,999
down €16,999 (-11.1%), from €153,351 to €136,352
- Taxes -€3,744
down €3,744 (-13.2%), from €28,461 to €24,717
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 | €440,603 | €495,359 | +€54,756 | +12.4% |
| Fixed assets | 21/28 | €47,369 | €43,453 | -€3,917 | -8.3% |
| Tangible fixed assets | 22/27 | €47,369 | €43,453 | -€3,917 | -8.3% |
| Land and buildings | 22 | €47,369 | €43,453 | -€3,917 | -8.3% |
| Current assets | 29/58 | €393,234 | €451,907 | +€58,673 | +14.9% |
| Amounts receivable within one year | 40/41 | €325,100 | €357,910 | +€32,811 | +10.1% |
| Trade receivables | 40 | €70,944 | €37,208 | -€33,736 | -47.6% |
| Other amounts receivable | 41 | €254,156 | €320,703 | +€66,547 | +26.2% |
| Cash at bank and in hand | 54/58 | €55,795 | €73,241 | +€17,445 | +31.3% |
| Deferred charges and accrued income | 490/1 | €12,339 | €20,756 | +€8,417 | +68.2% |
| Total equity and liabilities | 10/49 | €440,603 | €495,359 | +€54,756 | +12.4% |
| Equity | 10/15 | €378,406 | €369,559 | -€8,847 | -2.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €356,406 | €347,559 | -€8,847 | -2.5% |
| Amounts payable | 17/49 | €62,197 | €125,801 | +€63,604 | +102.3% |
| Amounts payable within one year | 42/48 | €54,807 | €125,801 | +€70,994 | +129.5% |
| Financial debts | 43 | €20,908 | €20,891 | -€18 | -0.1% |
| Credit institutions | 430/8 | €20,908 | €20,891 | -€18 | -0.1% |
| Trade debts | 44 | €22,697 | €6,279 | -€16,417 | -72.3% |
| Suppliers | 440/4 | €22,697 | €6,279 | -€16,417 | -72.3% |
| Taxes, remuneration and social security | 45 | €11,202 | €24,286 | +€13,084 | +116.8% |
| Taxes | 450/3 | €11,202 | €24,286 | +€13,084 | +116.8% |
| Other amounts payable | 47/48 | - | €74,345 | +€74,345 | |
| Accrued charges and deferred income | 492/3 | €7,390 | - | -€7,390 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,917 | €3,917 | = | 0.0% |
| Other operating charges | 640/8 | €15,399 | €15,900 | +€501 | +3.3% |
| Gross operating margin | 9900 | €153,351 | €136,352 | -€16,999 | -11.1% |
| Operating profit (loss) | 9901 | €134,035 | €116,535 | -€17,500 | -13.1% |
| Financial income | 75/76B | €1 | €1 | +€0 | +20.8% |
| Recurring financial income | 75 | €1 | €1 | +€0 | +20.8% |
| Financial charges | 65/66B | €668 | €666 | -€2 | -0.3% |
| Recurring financial charges | 65 | €668 | €666 | -€2 | -0.3% |
| Profit (loss) for the period before taxes | 9903 | €133,368 | €115,870 | -€17,498 | -13.1% |
| Income taxes | 67/77 | €28,461 | €24,717 | -€3,744 | -13.2% |
| Profit (loss) for the period | 9904 | €104,906 | €91,153 | -€13,754 | -13.1% |
| Profit (loss) for the period to be appropriated | 9905 | €104,906 | €91,153 | -€13,754 | -13.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.