TOMKAT: 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.
TOMKAT
Largest movements
- Receivables within one year +€32,000
up €32,000 (+84.5%), from €37,865 to €69,865
of which Other amounts receivable: +€35,000
- Debts after one year -€203,493
down €203,493 (-13.4%), from €1.5m to €1.3m
- Reserves +€191,212
up €191,212 (+31.5%), from €606,471 to €797,683
- Other debts +€61,769
up €61,769 (+9.7%), from €635,909 to €697,678
- Depreciation +€7,306
up €7,306 (+29.8%), from €24,551 to €31,857
- Financial income +€5,000
up €5,000 (+2.8%), from €180,000 to €185,000
- Gross operating margin -€2,791
down €2,791 (-3.1%), from €89,979 to €87,188
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 | €3,051,317 | €3,105,818 | +€54,501 | +1.8% |
| Fixed assets | 21/28 | €3,004,732 | €3,021,969 | +€17,237 | +0.6% |
| Tangible fixed assets | 22/27 | €904,732 | €921,969 | +€17,237 | +1.9% |
| Land and buildings | 22 | €904,732 | €921,969 | +€17,237 | +1.9% |
| Financial fixed assets | 28 | €2,100,000 | €2,100,000 | = | 0.0% |
| Current assets | 29/58 | €46,585 | €83,849 | +€37,265 | +80.0% |
| Amounts receivable within one year | 40/41 | €37,865 | €69,865 | +€32,000 | +84.5% |
| Trade receivables | 40 | €7,865 | €4,865 | -€3,000 | -38.1% |
| Other amounts receivable | 41 | €30,000 | €65,000 | +€35,000 | +117% |
| Cash at bank and in hand | 54/58 | €8,343 | €13,614 | +€5,271 | +63.2% |
| Deferred charges and accrued income | 490/1 | €377 | €371 | -€6 | -1.7% |
| Total equity and liabilities | 10/49 | €3,051,317 | €3,105,818 | +€54,501 | +1.8% |
| Equity | 10/15 | €689,971 | €881,183 | +€191,212 | +27.7% |
| Contributions | 10/11 | €83,500 | €83,500 | = | 0.0% |
| Reserves | 13 | €606,471 | €797,683 | +€191,212 | +31.5% |
| Distributable reserves | 133 | €606,471 | €797,683 | +€191,212 | +31.5% |
| Amounts payable | 17/49 | €2,361,346 | €2,224,635 | -€136,711 | -5.8% |
| Amounts payable after more than one year | 17 | €1,523,637 | €1,320,144 | -€203,493 | -13.4% |
| Financial debts | 170/4 | €1,523,637 | €1,320,144 | -€203,493 | -13.4% |
| Amounts payable within one year | 42/48 | €830,836 | €885,993 | +€55,157 | +6.6% |
| Current portion of amounts payable after more than one year | 42 | €189,869 | €183,672 | -€6,197 | -3.3% |
| Trade debts | 44 | €426 | €10 | -€416 | -97.7% |
| Suppliers | 440/4 | €426 | €10 | -€416 | -97.7% |
| Taxes, remuneration and social security | 45 | €4,632 | €4,633 | +€1 | 0.0% |
| Taxes | 450/3 | €4,632 | €4,633 | +€1 | 0.0% |
| Other amounts payable | 47/48 | €635,909 | €697,678 | +€61,769 | +9.7% |
| Accrued charges and deferred income | 492/3 | €6,873 | €18,498 | +€11,625 | +169% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,551 | €31,857 | +€7,306 | +29.8% |
| Other operating charges | 640/8 | €3,219 | €3,266 | +€47 | +1.5% |
| Gross operating margin | 9900 | €89,979 | €87,188 | -€2,791 | -3.1% |
| Operating profit (loss) | 9901 | €62,209 | €52,064 | -€10,145 | -16.3% |
| Financial income | 75/76B | €180,000 | €185,000 | +€5,000 | +2.8% |
| Recurring financial income | 75 | €180,000 | €185,000 | +€5,000 | +2.8% |
| Financial charges | 65/66B | €45,583 | €45,852 | +€270 | +0.6% |
| Recurring financial charges | 65 | €45,583 | €45,852 | +€270 | +0.6% |
| Profit (loss) for the period before taxes | 9903 | €196,626 | €191,212 | -€5,414 | -2.8% |
| Profit (loss) for the period | 9904 | €196,626 | €191,212 | -€5,414 | -2.8% |
| Profit (loss) for the period to be appropriated | 9905 | €196,626 | €191,212 | -€5,414 | -2.8% |
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 14 October 2026 via checked.be.