TOMM: 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.
TOMM
Largest movements
- Receivables within one year +€3,000
up €3,000, from €0 to €3,000
of which Trade receivables: +€3,000
- Cash +€2,464
up €2,464 (+82.9%), from €2,972 to €5,436
mainly Trade debts (+€5,238) and Other debts (+€3,507)
- Tangible fixed assets +€545
up €545 (+32.3%), from €1,689 to €2,234
- Deferred charges and accrued income +€294
new in 2025: €294
- Trade debts +€5,238
up €5,238 (+386%), from €1,359 to €6,597
- Other debts +€3,507
up €3,507 (+25.9%), from €13,517 to €17,024
- Profit (loss) carried forward -€2,544
down €2,544 (-8.9%), from -€28,666 to -€31,210
- Gross operating margin -€1,889
down €1,889, from €255 to -€1,635
- Depreciation +€246
up €246 (+51.0%), from €482 to €727
- Other operating charges -€37
down €37 (-22.4%), from €165 to €128
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 | €16,418 | €22,721 | +€6,302 | +38.4% |
| Fixed assets | 21/28 | €1,689 | €2,234 | +€545 | +32.3% |
| Tangible fixed assets | 22/27 | €1,689 | €2,234 | +€545 | +32.3% |
| Plant, machinery and equipment | 23 | €1,689 | €2,234 | +€545 | +32.3% |
| Current assets | 29/58 | €14,729 | €20,486 | +€5,757 | +39.1% |
| Stocks and contracts in progress | 3 | €11,757 | €11,757 | = | 0.0% |
| Stocks | 30/36 | €11,757 | €11,757 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €0 | €3,000 | +€3,000 | |
| Trade receivables | 40 | €0 | €3,000 | +€3,000 | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €2,972 | €5,436 | +€2,464 | +82.9% |
| Deferred charges and accrued income | 490/1 | - | €294 | +€294 | |
| Total equity and liabilities | 10/49 | €16,418 | €22,721 | +€6,302 | +38.4% |
| Equity | 10/15 | €1,334 | -€1,210 | -€2,544 | |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,666 | -€31,210 | -€2,544 | -8.9% |
| Amounts payable | 17/49 | €15,084 | €23,930 | +€8,846 | +58.6% |
| Amounts payable within one year | 42/48 | €15,084 | €23,930 | +€8,846 | +58.6% |
| Trade debts | 44 | €1,359 | €6,597 | +€5,238 | +386% |
| Suppliers | 440/4 | €1,359 | €6,597 | +€5,238 | +386% |
| Taxes, remuneration and social security | 45 | €209 | €310 | +€101 | +48.5% |
| Taxes | 450/3 | €209 | €310 | +€101 | +48.5% |
| Other amounts payable | 47/48 | €13,517 | €17,024 | +€3,507 | +25.9% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €482 | €727 | +€246 | +51.0% |
| Other operating charges | 640/8 | €165 | €128 | -€37 | -22.4% |
| Gross operating margin | 9900 | €255 | -€1,635 | -€1,889 | |
| Operating profit (loss) | 9901 | -€392 | -€2,490 | -€2,098 | -535% |
| Financial charges | 65/66B | €58 | €54 | -€4 | -7.2% |
| Recurring financial charges | 65 | €58 | €54 | -€4 | -7.2% |
| Profit (loss) for the period before taxes | 9903 | -€450 | -€2,544 | -€2,094 | -465% |
| Profit (loss) for the period | 9904 | -€450 | -€2,544 | -€2,094 | -465% |
| Profit (loss) for the period to be appropriated | 9905 | -€450 | -€2,544 | -€2,094 | -465% |
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 13 October 2026 via checked.be.