TOMMASI: 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.
TOMMASI
Largest movements
- Receivables within one year -€12,804
down €12,804 (-52.7%), from €24,290 to €11,486
of which Trade receivables: -€14,246
- Cash -€11,594
down €11,594 (-100%), from €11,594 to €0
mainly Debts after one year (-€41,148) and Trade debts (-€11,245)
- Deferred charges and accrued income +€9,977
up €9,977 (+1,370%), from €728 to €10,705
- Tangible fixed assets -€5,218
down €5,218 (-1.6%), from €319,460 to €314,241
of which Plant, machinery and equipment: -€4,710
- Debts after one year -€41,148
down €41,148 (-28.2%), from €145,898 to €104,750
- Profit (loss) carried forward +€26,163
up €26,163 (+59.9%), from €43,686 to €69,848
- Trade debts -€11,245
down €11,245 (-41.6%), from €27,018 to €15,773
- Short-term financial debts +€4,674
new in 2025: €4,674
- Depreciation -€8,267
down €8,267 (-48.4%), from €17,090 to €8,823
- Gross operating margin -€5,260
down €5,260 (-8.7%), from €60,628 to €55,368
- Taxes +€3,174
up €3,174 (+44.9%), from €7,062 to €10,236
- Staff costs -€2,692
down €2,692 (-79.4%), from €3,388 to €697
- Financial charges -€1,485
down €1,485 (-24.4%), from €6,090 to €4,606
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 | €386,207 | €366,567 | -€19,640 | -5.1% |
| Fixed assets | 21/28 | €319,460 | €314,241 | -€5,218 | -1.6% |
| Tangible fixed assets | 22/27 | €319,460 | €314,241 | -€5,218 | -1.6% |
| Land and buildings | 22 | €305,154 | €303,183 | -€1,970 | -0.6% |
| Plant, machinery and equipment | 23 | €10,563 | €5,853 | -€4,710 | -44.6% |
| Furniture and vehicles | 24 | €3,743 | €5,205 | +€1,462 | +39.1% |
| Current assets | 29/58 | €66,747 | €52,326 | -€14,421 | -21.6% |
| Stocks and contracts in progress | 3 | €30,135 | €30,135 | = | 0.0% |
| Stocks | 30/36 | €30,135 | €30,135 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €24,290 | €11,486 | -€12,804 | -52.7% |
| Trade receivables | 40 | €15,275 | €1,028 | -€14,246 | -93.3% |
| Other amounts receivable | 41 | €9,015 | €10,457 | +€1,442 | +16.0% |
| Cash at bank and in hand | 54/58 | €11,594 | €0 | -€11,594 | -100% |
| Deferred charges and accrued income | 490/1 | €728 | €10,705 | +€9,977 | +1,370% |
| Total equity and liabilities | 10/49 | €386,207 | €366,567 | -€19,640 | -5.1% |
| Equity | 10/15 | €165,121 | €191,284 | +€26,163 | +15.8% |
| Contributions | 10/11 | €51,500 | €51,500 | = | 0.0% |
| Reserves | 13 | €69,935 | €69,935 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €69,935 | €69,935 | = | 0.0% |
| Profit (loss) carried forward | 14 | €43,686 | €69,848 | +€26,163 | +59.9% |
| Amounts payable | 17/49 | €221,086 | €175,284 | -€45,802 | -20.7% |
| Amounts payable after more than one year | 17 | €145,898 | €104,750 | -€41,148 | -28.2% |
| Financial debts | 170/4 | €145,898 | €104,750 | -€41,148 | -28.2% |
| Amounts payable within one year | 42/48 | €75,189 | €68,534 | -€6,654 | -8.9% |
| Current portion of amounts payable after more than one year | 42 | €39,595 | €41,148 | +€1,553 | +3.9% |
| Financial debts | 43 | - | €4,674 | +€4,674 | |
| Credit institutions | 430/8 | - | €4,674 | +€4,674 | |
| Trade debts | 44 | €27,018 | €15,773 | -€11,245 | -41.6% |
| Suppliers | 440/4 | €27,018 | €15,773 | -€11,245 | -41.6% |
| Taxes, remuneration and social security | 45 | €8,576 | €6,940 | -€1,636 | -19.1% |
| Taxes | 450/3 | €7,060 | €5,940 | -€1,121 | -15.9% |
| Remuneration and social security | 454/9 | €1,516 | €1,000 | -€516 | -34.0% |
| Accrued charges and deferred income | 492/3 | - | €2,000 | +€2,000 | |
| Non-recurring operating income | 76A | - | €4,212 | +€4,212 | |
| Remuneration, social security and pensions | 62 | €3,388 | €697 | -€2,692 | -79.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,090 | €8,823 | -€8,267 | -48.4% |
| Other operating charges | 640/8 | €3,617 | €4,011 | +€394 | +10.9% |
| Non-recurring operating charges | 66A | €6,676 | €0 | -€6,676 | -100% |
| Gross operating margin | 9900 | €60,628 | €55,368 | -€5,260 | -8.7% |
| Operating profit (loss) | 9901 | €29,856 | €41,837 | +€11,982 | +40.1% |
| Financial income | 75/76B | €155 | €0 | -€155 | -100.0% |
| Recurring financial income | 75 | €155 | €0 | -€155 | -100.0% |
| Financial charges | 65/66B | €6,090 | €4,606 | -€1,485 | -24.4% |
| Recurring financial charges | 65 | €6,090 | €4,606 | -€1,485 | -24.4% |
| Profit (loss) for the period before taxes | 9903 | €23,920 | €37,232 | +€13,312 | +55.6% |
| Income taxes | 67/77 | €7,062 | €10,236 | +€3,174 | +44.9% |
| Profit (loss) for the period | 9904 | €16,858 | €26,996 | +€10,137 | +60.1% |
| Profit (loss) for the period to be appropriated | 9905 | €16,858 | €26,996 | +€10,137 | +60.1% |
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 29 October 2026 via checked.be.