TOMINVEST: 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.
TOMINVEST
Largest movements
- Cash -€1.7m
down €1.7m (-98.5%), from €1.7m to €25,580
mainly Current investments (-€1.6m) and Receivables within one year (-€255,541)
- Current investments +€1.6m
up €1.6m (+17.7%), from €9.2m to €10.8m
- Receivables within one year +€255,541
up €255,541 (+146%), from €175,427 to €430,969
- Profit (loss) carried forward +€414,946
up €414,946 (+2.4%), from €17.1m to €17.5m
- Financial income -€506,136
down €506,136 (-50.0%), from €1.0m to €506,753
- Taxes -€222,917
down €222,917 (-78.7%), from €283,409 to €60,492
- Financial charges -€178,593
down €178,593 (-98.8%), from €180,807 to €2,214
- Other operating charges -€47,250
down €47,250 (-83.0%), from €56,936 to €9,687
- Gross operating margin +€2,655
up €2,655 (+12.0%), from -€22,070 to -€19,414
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €24,583,903 | €24,784,695 | +€200,792 | +0.8% |
| Fixed assets | 21/28 | €13,286,192 | €13,286,192 | = | 0.0% |
| Financial fixed assets | 28 | €13,286,192 | €13,286,192 | = | 0.0% |
| Current assets | 29/58 | €11,297,711 | €11,498,503 | +€200,792 | +1.8% |
| Amounts receivable after more than one year | 29 | €235,250 | €226,250 | -€9,000 | -3.8% |
| Other amounts receivable | 291 | €235,250 | €226,250 | -€9,000 | -3.8% |
| Amounts receivable within one year | 40/41 | €175,427 | €430,969 | +€255,541 | +146% |
| Other amounts receivable | 41 | €175,427 | €430,969 | +€255,541 | +146% |
| Current investments | 50/53 | €9,191,098 | €10,815,704 | +€1.6m | +17.7% |
| Cash at bank and in hand | 54/58 | €1,693,257 | €25,580 | -€1.7m | -98.5% |
| Deferred charges and accrued income | 490/1 | €2,679 | - | -€2,679 | |
| Total equity and liabilities | 10/49 | €24,583,903 | €24,784,695 | +€200,792 | +0.8% |
| Equity | 10/15 | €24,356,945 | €24,771,890 | +€414,946 | +1.7% |
| Contributions | 10/11 | €7,304,770 | €7,304,770 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,052,175 | €17,467,120 | +€414,946 | +2.4% |
| Amounts payable | 17/49 | €226,959 | €12,804 | -€214,154 | -94.4% |
| Amounts payable within one year | 42/48 | €180,601 | €12,804 | -€167,797 | -92.9% |
| Trade debts | 44 | - | €12,804 | +€12,804 | |
| Suppliers | 440/4 | - | €12,804 | +€12,804 | |
| Taxes, remuneration and social security | 45 | €180,601 | - | -€180,601 | |
| Taxes | 450/3 | €180,601 | - | -€180,601 | |
| Accrued charges and deferred income | 492/3 | €46,358 | - | -€46,358 | |
| Goods, raw materials, services and sundry goods | 60/61 | €22,070 | €19,414 | -€2,655 | -12.0% |
| Other operating charges | 640/8 | €56,936 | €9,687 | -€47,250 | -83.0% |
| Gross operating margin | 9900 | -€22,070 | -€19,414 | +€2,655 | +12.0% |
| Operating profit (loss) | 9901 | -€79,006 | -€29,101 | +€49,905 | +63.2% |
| Financial income | 75/76B | €1,012,889 | €506,753 | -€506,136 | -50.0% |
| Recurring financial income | 75 | €1,012,889 | €506,753 | -€506,136 | -50.0% |
| Financial charges | 65/66B | €180,807 | €2,214 | -€178,593 | -98.8% |
| Recurring financial charges | 65 | €180,807 | €2,214 | -€178,593 | -98.8% |
| Profit (loss) for the period before taxes | 9903 | €753,076 | €475,438 | -€277,638 | -36.9% |
| Income taxes | 67/77 | €283,409 | €60,492 | -€222,917 | -78.7% |
| Profit (loss) for the period | 9904 | €469,667 | €414,946 | -€54,721 | -11.7% |
| Profit (loss) for the period to be appropriated | 9905 | €469,667 | €414,946 | -€54,721 | -11.7% |
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 28 October 2026 via checked.be.