TOMLOR: 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.
TOMLOR
Largest movements
- Cash +€12,817
up €12,817 (+39.2%), from €32,694 to €45,511
mainly Net result for the year (+€30,252) and Depreciation (+€11,799)
- Tangible fixed assets -€9,275
down €9,275 (-20.8%), from €44,666 to €35,392
of which Leasing and similar rights: -€9,441
- Receivables within one year +€8,242
up €8,242 (+114.3%), from €7,209 to €15,451
of which Trade receivables: +€8,148
- Profit (loss) carried forward +€15,252
up €15,252 (+35.4%), from €43,142 to €58,394
- Debts after one year -€7,819
down €7,819 (-34.0%), from €23,002 to €15,182
- Short-term financial debts +€3,037
up €3,037 (+932.3%), from €326 to €3,362
- Tax, wage and social debts +€1,036
up €1,036 (+37.9%), from €2,737 to €3,774
of which Taxes: +€3,691
- Gross operating margin -€7,392
down €7,392 (-12.2%), from €60,656 to €53,264
- Taxes -€1,075
down €1,075 (-10.9%), from €9,849 to €8,774
- Depreciation +€913
up €913 (+8.4%), from €10,886 to €11,799
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 | €84,941 | €96,495 | +€11,554 | +13.6% |
| Fixed assets | 21/28 | €44,666 | €35,392 | -€9,275 | -20.8% |
| Tangible fixed assets | 22/27 | €44,666 | €35,392 | -€9,275 | -20.8% |
| Furniture and vehicles | 24 | €9,764 | €9,931 | +€167 | +1.7% |
| Leasing and similar rights | 25 | €34,902 | €25,461 | -€9,441 | -27.1% |
| Current assets | 29/58 | €40,274 | €61,103 | +€20,829 | +51.7% |
| Amounts receivable within one year | 40/41 | €7,209 | €15,451 | +€8,242 | +114.3% |
| Trade receivables | 40 | €6,078 | €14,225 | +€8,148 | +134.1% |
| Other amounts receivable | 41 | €1,132 | €1,226 | +€94 | +8.3% |
| Cash at bank and in hand | 54/58 | €32,694 | €45,511 | +€12,817 | +39.2% |
| Deferred charges and accrued income | 490/1 | €371 | €140 | -€231 | -62.2% |
| Total equity and liabilities | 10/49 | €84,941 | €96,495 | +€11,554 | +13.6% |
| Equity | 10/15 | €48,142 | €63,394 | +€15,252 | +31.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €43,142 | €58,394 | +€15,252 | +35.4% |
| Amounts payable | 17/49 | €36,799 | €33,101 | -€3,698 | -10.1% |
| Amounts payable after more than one year | 17 | €23,002 | €15,182 | -€7,819 | -34.0% |
| Financial debts | 170/4 | €23,002 | €15,182 | -€7,819 | -34.0% |
| Amounts payable within one year | 42/48 | €13,797 | €17,919 | +€4,121 | +29.9% |
| Current portion of amounts payable after more than one year | 42 | €7,704 | €7,819 | +€116 | +1.5% |
| Financial debts | 43 | €326 | €3,362 | +€3,037 | +932.3% |
| Credit institutions | 430/8 | €326 | €3,362 | +€3,037 | +932.3% |
| Trade debts | 44 | €3,031 | €2,460 | -€571 | -18.8% |
| Suppliers | 440/4 | €3,031 | €2,460 | -€571 | -18.8% |
| Taxes, remuneration and social security | 45 | €2,737 | €3,774 | +€1,036 | +37.9% |
| Taxes | 450/3 | €82 | €3,774 | +€3,691 | +4477.4% |
| Remuneration and social security | 454/9 | €2,655 | €0 | -€2,655 | -100.0% |
| Other amounts payable | 47/48 | - | €503 | +€503 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,886 | €11,799 | +€913 | +8.4% |
| Other operating charges | 640/8 | €1,510 | €1,457 | -€53 | -3.5% |
| Gross operating margin | 9900 | €60,656 | €53,264 | -€7,392 | -12.2% |
| Operating profit (loss) | 9901 | €48,260 | €40,008 | -€8,252 | -17.1% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €716 | €982 | +€266 | +37.2% |
| Recurring financial charges | 65 | €716 | €982 | +€266 | +37.2% |
| Profit (loss) for the period before taxes | 9903 | €47,545 | €39,026 | -€8,519 | -17.9% |
| Income taxes | 67/77 | €9,849 | €8,774 | -€1,075 | -10.9% |
| Profit (loss) for the period | 9904 | €37,696 | €30,252 | -€7,444 | -19.7% |
| Profit (loss) for the period to be appropriated | 9905 | €37,696 | €30,252 | -€7,444 | -19.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.