Tomis: 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.
Tomis
Largest movements
- Cash +€70,824
up €70,824 (+96.0%), from €73,774 to €144,599
mainly Net result for the year (+€56,307) and Debts after one year (+€42,229)
- Tangible fixed assets +€59,463
up €59,463 (+20.1%), from €295,855 to €355,318
of which Furniture and vehicles: +€70,386
- Current investments -€16,383
down €16,383 (-68.9%), from €23,775 to €7,392
- Deferred charges and accrued income -€10,886
down €10,886 (-96.0%), from €11,337 to €450
- Receivables within one year +€7,938
up €7,938 (+40.0%), from €19,858 to €27,796
of which Trade receivables: +€6,865
- Debts after one year +€42,229
up €42,229 (+19.9%), from €212,655 to €254,885
- Reserves +€26,216
up €26,216 (+14.9%), from €175,622 to €201,837
of which Distributable reserves: +€26,216
- Current portion of long-term debt +€19,621
up €19,621 (+121.9%), from €16,097 to €35,718
- Tax, wage and social debts +€14,197
up €14,197 (+317.5%), from €4,472 to €18,669
- Profit (loss) carried forward +€9,997
up €9,997, from -€9,997 to €0
- Gross operating margin +€54,453
up €54,453 (+88.3%), from €61,693 to €116,146
- Depreciation -€42,896
down €42,896 (-64.7%), from €66,317 to €23,421
- Taxes +€22,001
up €22,001 (+5966.2%), from €369 to €22,370
- Financial charges +€5,810
up €5,810 (+91.5%), from €6,348 to €12,158
- Financial income -€2,054
down €2,054 (-57.3%), from €3,581 to €1,528
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €424,599 | €535,555 | +€110,956 | +26.1% |
| Fixed assets | 21/28 | €295,855 | €355,318 | +€59,463 | +20.1% |
| Tangible fixed assets | 22/27 | €295,855 | €355,318 | +€59,463 | +20.1% |
| Land and buildings | 22 | €262,864 | €256,681 | -€6,183 | -2.4% |
| Plant, machinery and equipment | 23 | €1,225 | €805 | -€420 | -34.3% |
| Furniture and vehicles | 24 | €22,992 | €93,378 | +€70,386 | +306.1% |
| Other tangible fixed assets | 26 | €8,775 | €4,455 | -€4,320 | -49.2% |
| Current assets | 29/58 | €128,744 | €180,237 | +€51,493 | +40.0% |
| Amounts receivable within one year | 40/41 | €19,858 | €27,796 | +€7,938 | +40.0% |
| Trade receivables | 40 | €19,106 | €25,971 | +€6,865 | +35.9% |
| Other amounts receivable | 41 | €751 | €1,825 | +€1,073 | +142.8% |
| Current investments | 50/53 | €23,775 | €7,392 | -€16,383 | -68.9% |
| Cash at bank and in hand | 54/58 | €73,774 | €144,599 | +€70,824 | +96.0% |
| Deferred charges and accrued income | 490/1 | €11,337 | €450 | -€10,886 | -96.0% |
| Total equity and liabilities | 10/49 | €424,599 | €535,555 | +€110,956 | +26.1% |
| Equity | 10/15 | €185,625 | €221,837 | +€36,212 | +19.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €175,622 | €201,837 | +€26,216 | +14.9% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €175,622 | €201,837 | +€26,216 | +14.9% |
| Profit (loss) carried forward | 14 | -€9,997 | €0 | +€9,997 | |
| Amounts payable | 17/49 | €238,974 | €313,718 | +€74,743 | +31.3% |
| Amounts payable after more than one year | 17 | €212,655 | €254,885 | +€42,229 | +19.9% |
| Financial debts | 170/4 | €212,655 | €254,885 | +€42,229 | +19.9% |
| Amounts payable within one year | 42/48 | €23,748 | €58,833 | +€35,086 | +147.7% |
| Current portion of amounts payable after more than one year | 42 | €16,097 | €35,718 | +€19,621 | +121.9% |
| Trade debts | 44 | €3,179 | €4,446 | +€1,267 | +39.9% |
| Suppliers | 440/4 | €3,179 | €4,446 | +€1,267 | +39.9% |
| Taxes, remuneration and social security | 45 | €4,472 | €18,669 | +€14,197 | +317.5% |
| Taxes | 450/3 | €4,472 | €18,669 | +€14,197 | +317.5% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €2,572 | €0 | -€2,572 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €66,317 | €23,421 | -€42,896 | -64.7% |
| Other operating charges | 640/8 | €2,237 | €3,417 | +€1,180 | +52.7% |
| Gross operating margin | 9900 | €61,693 | €116,146 | +€54,453 | +88.3% |
| Operating profit (loss) | 9901 | -€6,861 | €89,308 | +€96,169 | |
| Financial income | 75/76B | €3,581 | €1,528 | -€2,054 | -57.3% |
| Recurring financial income | 75 | €3,581 | €1,528 | -€2,054 | -57.3% |
| Financial charges | 65/66B | €6,348 | €12,158 | +€5,810 | +91.5% |
| Recurring financial charges | 65 | €6,348 | €12,158 | +€5,810 | +91.5% |
| Profit (loss) for the period before taxes | 9903 | -€9,628 | €78,677 | +€88,305 | |
| Income taxes | 67/77 | €369 | €22,370 | +€22,001 | +5966.2% |
| Profit (loss) for the period | 9904 | -€9,997 | €56,307 | +€66,304 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,997 | €56,307 | +€66,304 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.