TOMJOD: what changed
Two fiscal 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.
TOMJOD
Largest movements
- Tangible fixed assets -€11,423
down €11,423 (-36.6%), from €31,172 to €19,749
of which Plant, machinery and equipment: -€10,520
- Stocks and contracts +€4,956
up €4,956 (+5.8%), from €85,124 to €90,080
- Cash -€1,904
down €1,904 (-6.2%), from €30,918 to €29,014
mainly Trade debts (-€9,692) and Stocks and contracts (-€4,956)
- Trade debts -€9,692
down €9,692 (-13.3%), from €72,709 to €63,017
- Gross operating margin -€4,082
down €4,082 (-4.0%), from €101,195 to €97,113
- Staff costs -€2,003
down €2,003 (-2.5%), from €81,663 to €79,660
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 | €154,734 | €146,187 | -€8,547 | -5.5% |
| Fixed assets | 21/28 | €31,172 | €19,749 | -€11,423 | -36.6% |
| Tangible fixed assets | 22/27 | €31,172 | €19,749 | -€11,423 | -36.6% |
| Plant, machinery and equipment | 23 | €28,912 | €18,392 | -€10,520 | -36.4% |
| Furniture and vehicles | 24 | €2,260 | €1,357 | -€903 | -40.0% |
| Current assets | 29/58 | €123,562 | €126,438 | +€2,876 | +2.3% |
| Stocks and contracts in progress | 3 | €85,124 | €90,080 | +€4,956 | +5.8% |
| Stocks | 30/36 | €85,124 | €90,080 | +€4,956 | +5.8% |
| Amounts receivable within one year | 40/41 | €6,581 | €6,559 | -€22 | -0.3% |
| Trade receivables | 40 | €6,581 | €6,559 | -€22 | -0.3% |
| Cash at bank and in hand | 54/58 | €30,918 | €29,014 | -€1,904 | -6.2% |
| Deferred charges and accrued income | 490/1 | €939 | €785 | -€154 | -16.4% |
| Total equity and liabilities | 10/49 | €154,734 | €146,187 | -€8,547 | -5.5% |
| Equity | 10/15 | €61,391 | €61,917 | +€526 | +0.9% |
| Contributions | 10/11 | €13,400 | €13,400 | = | 0.0% |
| Reserves | 13 | €1,960 | €1,960 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,960 | €1,960 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,960 | €1,960 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,031 | €46,557 | +€526 | +1.1% |
| Amounts payable | 17/49 | €93,343 | €84,270 | -€9,073 | -9.7% |
| Amounts payable within one year | 42/48 | €93,343 | €84,263 | -€9,080 | -9.7% |
| Trade debts | 44 | €72,709 | €63,017 | -€9,692 | -13.3% |
| Suppliers | 440/4 | €72,709 | €63,017 | -€9,692 | -13.3% |
| Taxes, remuneration and social security | 45 | €20,634 | €21,246 | +€612 | +3.0% |
| Taxes | 450/3 | €4,848 | €5,504 | +€656 | +13.5% |
| Remuneration and social security | 454/9 | €15,786 | €15,742 | -€44 | -0.3% |
| Accrued charges and deferred income | 492/3 | - | €7 | +€7 | |
| Remuneration, social security and pensions | 62 | €81,663 | €79,660 | -€2,003 | -2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,353 | €11,423 | -€930 | -7.5% |
| Other operating charges | 640/8 | €4,352 | €4,416 | +€64 | +1.5% |
| Gross operating margin | 9900 | €101,195 | €97,113 | -€4,082 | -4.0% |
| Operating profit (loss) | 9901 | €2,827 | €1,614 | -€1,213 | -42.9% |
| Financial charges | 65/66B | €1,361 | €1,088 | -€273 | -20.1% |
| Recurring financial charges | 65 | €1,361 | €1,088 | -€273 | -20.1% |
| Profit (loss) for the period before taxes | 9903 | €1,466 | €526 | -€940 | -64.1% |
| Profit (loss) for the period | 9904 | €1,466 | €526 | -€940 | -64.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,466 | €526 | -€940 | -64.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.