TOMMACO: 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.
TOMMACO
Largest movements
- Stocks and contracts +€24,473
up €24,473 (+22.5%), from €108,806 to €133,279
- Cash +€19,852
up €19,852 (+36.7%), from €54,033 to €73,884
mainly Other debts (+€91,984) and Net result for the year (+€89,984)
- Receivables within one year +€14,261
up €14,261 (+123%), from €11,582 to €25,843
of which Trade receivables: +€8,395
- Tangible fixed assets +€4,767
up €4,767 (+36.5%), from €13,077 to €17,844
of which Plant, machinery and equipment: +€3,713
- Other debts +€91,984
up €91,984 (+136%), from €67,606 to €159,590
- Reserves -€45,129
down €45,129 (-99.1%), from €45,542 to €413
of which Distributable reserves: -€45,129
- Trade debts +€25,948
up €25,948 (+61.8%), from €42,004 to €67,952
- Tax, wage and social debts -€5,463
down €5,463 (-38.4%), from €14,231 to €8,768
of which Remuneration and social security: -€8,282
- Gross operating margin +€39,993
up €39,993 (+23.3%), from €171,577 to €211,569
- Staff costs +€10,298
up €10,298 (+15.7%), from €65,514 to €75,812
- Taxes +€7,296
up €7,296 (+30.7%), from €23,793 to €31,089
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 | €190,377 | €255,308 | +€64,930 | +34.1% |
| Fixed assets | 21/28 | €15,367 | €21,134 | +€5,767 | +37.5% |
| Tangible fixed assets | 22/27 | €13,077 | €17,844 | +€4,767 | +36.5% |
| Plant, machinery and equipment | 23 | €8,763 | €12,476 | +€3,713 | +42.4% |
| Furniture and vehicles | 24 | €113 | - | -€113 | |
| Other tangible fixed assets | 26 | €4,201 | €5,368 | +€1,167 | +27.8% |
| Financial fixed assets | 28 | €2,290 | €3,290 | +€1,000 | +43.7% |
| Current assets | 29/58 | €175,010 | €234,174 | +€59,164 | +33.8% |
| Stocks and contracts in progress | 3 | €108,806 | €133,279 | +€24,473 | +22.5% |
| Stocks | 30/36 | €108,806 | €133,279 | +€24,473 | +22.5% |
| Amounts receivable within one year | 40/41 | €11,582 | €25,843 | +€14,261 | +123% |
| Trade receivables | 40 | €5,375 | €13,770 | +€8,395 | +156% |
| Other amounts receivable | 41 | €6,207 | €12,073 | +€5,866 | +94.5% |
| Cash at bank and in hand | 54/58 | €54,033 | €73,884 | +€19,852 | +36.7% |
| Deferred charges and accrued income | 490/1 | €589 | €1,167 | +€578 | +98.0% |
| Total equity and liabilities | 10/49 | €190,377 | €255,308 | +€64,930 | +34.1% |
| Equity | 10/15 | €64,142 | €18,997 | -€45,145 | -70.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €45,542 | €413 | -€45,129 | -99.1% |
| Tax-exempt reserves | 132 | €413 | €413 | = | 0.0% |
| Distributable reserves | 133 | €45,129 | - | -€45,129 | |
| Profit (loss) carried forward | 14 | - | -€16 | -€16 | |
| Amounts payable | 17/49 | €126,235 | €236,311 | +€110,076 | +87.2% |
| Amounts payable within one year | 42/48 | €123,841 | €236,311 | +€112,470 | +90.8% |
| Trade debts | 44 | €42,004 | €67,952 | +€25,948 | +61.8% |
| Suppliers | 440/4 | €42,004 | €67,952 | +€25,948 | +61.8% |
| Taxes, remuneration and social security | 45 | €14,231 | €8,768 | -€5,463 | -38.4% |
| Taxes | 450/3 | €5,949 | €8,768 | +€2,819 | +47.4% |
| Remuneration and social security | 454/9 | €8,282 | - | -€8,282 | |
| Other amounts payable | 47/48 | €67,606 | €159,590 | +€91,984 | +136% |
| Accrued charges and deferred income | 492/3 | €2,394 | - | -€2,394 | |
| Remuneration, social security and pensions | 62 | €65,514 | €75,812 | +€10,298 | +15.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,650 | €4,910 | +€1,260 | +34.5% |
| Other operating charges | 640/8 | €1,208 | €1,174 | -€33 | -2.7% |
| Gross operating margin | 9900 | €171,577 | €211,569 | +€39,993 | +23.3% |
| Operating profit (loss) | 9901 | €101,204 | €129,672 | +€28,468 | +28.1% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €9,143 | €8,601 | -€542 | -5.9% |
| Recurring financial charges | 65 | €9,143 | €8,601 | -€542 | -5.9% |
| Profit (loss) for the period before taxes | 9903 | €92,062 | €121,072 | +€29,011 | +31.5% |
| Income taxes | 67/77 | €23,793 | €31,089 | +€7,296 | +30.7% |
| Profit (loss) for the period | 9904 | €68,269 | €89,984 | +€21,715 | +31.8% |
| Profit (loss) for the period to be appropriated | 9905 | €68,269 | €89,984 | +€21,715 | +31.8% |
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 17 October 2026 via checked.be.