TOMIMMO: 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.
TOMIMMO
Largest movements
- Tangible fixed assets -€22,050
down €22,050 (-4.8%), from €461,020 to €438,971
of which Land and buildings: -€18,525
- Cash +€6,100
up €6,100 (+311%), from €1,963 to €8,063
mainly Depreciation (+€38,050) and Net result for the year (+€35,091)
- Debts after one year -€45,206
down €45,206 (-18.1%), from €250,415 to €205,208
- Reserves +€35,091
up €35,091 (+18.6%), from €188,429 to €223,520
of which Distributable reserves: +€35,091
- Other debts -€6,926
down €6,926 (-100%), from €6,926 to €0
- Gross operating margin +€15,008
up €15,008 (+17.0%), from €88,159 to €103,167
- Taxes +€3,955
up €3,955 (+31.9%), from €12,393 to €16,347
- Depreciation +€2,025
up €2,025 (+5.6%), from €36,025 to €38,050
- Financial charges -€1,479
down €1,479 (-17.5%), from €8,446 to €6,968
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 | €528,206 | €509,319 | -€18,887 | -3.6% |
| Fixed assets | 21/28 | €461,020 | €438,971 | -€22,050 | -4.8% |
| Tangible fixed assets | 22/27 | €461,020 | €438,971 | -€22,050 | -4.8% |
| Land and buildings | 22 | €407,631 | €389,106 | -€18,525 | -4.5% |
| Plant, machinery and equipment | 23 | €1,932 | €965 | -€967 | -50.1% |
| Leasing and similar rights | 25 | €39,726 | €25,942 | -€13,783 | -34.7% |
| Other tangible fixed assets | 26 | €11,732 | €22,957 | +€11,226 | +95.7% |
| Current assets | 29/58 | €67,186 | €70,348 | +€3,162 | +4.7% |
| Amounts receivable within one year | 40/41 | €62,178 | €59,327 | -€2,851 | -4.6% |
| Trade receivables | 40 | €9,566 | €16,230 | +€6,664 | +69.7% |
| Other amounts receivable | 41 | €52,612 | €43,097 | -€9,515 | -18.1% |
| Cash at bank and in hand | 54/58 | €1,963 | €8,063 | +€6,100 | +311% |
| Deferred charges and accrued income | 490/1 | €3,045 | €2,959 | -€87 | -2.9% |
| Total equity and liabilities | 10/49 | €528,206 | €509,319 | -€18,887 | -3.6% |
| Equity | 10/15 | €200,829 | €235,920 | +€35,091 | +17.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €188,429 | €223,520 | +€35,091 | +18.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €186,569 | €221,660 | +€35,091 | +18.8% |
| Amounts payable | 17/49 | €327,378 | €273,399 | -€53,979 | -16.5% |
| Amounts payable after more than one year | 17 | €250,415 | €205,208 | -€45,206 | -18.1% |
| Financial debts | 170/4 | €250,415 | €205,208 | -€45,206 | -18.1% |
| Amounts payable within one year | 42/48 | €76,963 | €68,190 | -€8,773 | -11.4% |
| Current portion of amounts payable after more than one year | 42 | €47,433 | €45,206 | -€2,227 | -4.7% |
| Trade debts | 44 | €7,426 | €7,253 | -€173 | -2.3% |
| Suppliers | 440/4 | €7,426 | €7,253 | -€173 | -2.3% |
| Taxes, remuneration and social security | 45 | €15,178 | €15,731 | +€554 | +3.6% |
| Taxes | 450/3 | €15,178 | €15,731 | +€554 | +3.6% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €6,926 | €0 | -€6,926 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,025 | €38,050 | +€2,025 | +5.6% |
| Other operating charges | 640/8 | €7,414 | €6,714 | -€700 | -9.4% |
| Gross operating margin | 9900 | €88,159 | €103,167 | +€15,008 | +17.0% |
| Operating profit (loss) | 9901 | €44,721 | €58,403 | +€13,683 | +30.6% |
| Financial income | 75/76B | €6 | €3 | -€3 | -49.7% |
| Recurring financial income | 75 | €6 | €3 | -€3 | -49.7% |
| Financial charges | 65/66B | €8,446 | €6,968 | -€1,479 | -17.5% |
| Recurring financial charges | 65 | €8,446 | €6,968 | -€1,479 | -17.5% |
| Profit (loss) for the period before taxes | 9903 | €36,280 | €51,439 | +€15,158 | +41.8% |
| Income taxes | 67/77 | €12,393 | €16,347 | +€3,955 | +31.9% |
| Profit (loss) for the period | 9904 | €23,888 | €35,091 | +€11,203 | +46.9% |
| Profit (loss) for the period to be appropriated | 9905 | €23,888 | €35,091 | +€11,203 | +46.9% |
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 15 October 2026 via checked.be.