Tommat: 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.
Tommat
Largest movements
- Cash +€616,311
up €616,311 (+1,253%), from €49,169 to €665,479
mainly Depreciation (+€498,440) and Receivables within one year (+€392,019)
- Tangible fixed assets -€498,440
down €498,440 (-12.8%), from €3.9m to €3.4m
of which Plant, machinery and equipment: -€304,475
- Receivables within one year -€392,019
down €392,019 (-34.3%), from €1.1m to €750,848
of which Trade receivables: -€297,723
- Debts after one year -€368,760
down €368,760 (-9.8%), from €3.8m to €3.4m
- Reserves -€246,693
down €246,693 (-37.4%), from €659,427 to €412,734
- Investment grants +€236,216
new in 2025: €236,216
- Provisions +€78,739
new in 2025: €78,739
- Trade debts +€57,442
up €57,442 (+21.6%), from €265,924 to €323,367
- Gross operating margin -€678,454
down €678,454 (-55.5%), from €1.2m to €543,680
- Financial income +€25,896
up €25,896 (+1,893%), from €1,368 to €27,264
- Staff costs +€16,584
up €16,584 (+13.2%), from €126,071 to €142,655
- Depreciation +€14,649
up €14,649 (+3.0%), from €483,791 to €498,440
- Taxes -€12,656
down €12,656 (-88.5%), from €14,303 to €1,647
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 | €5,205,184 | €4,933,976 | -€271,207 | -5.2% |
| Fixed assets | 21/28 | €3,886,854 | €3,388,414 | -€498,440 | -12.8% |
| Tangible fixed assets | 22/27 | €3,886,854 | €3,388,414 | -€498,440 | -12.8% |
| Land and buildings | 22 | €2,498,229 | €2,304,265 | -€193,964 | -7.8% |
| Plant, machinery and equipment | 23 | €1,388,625 | €1,084,149 | -€304,475 | -21.9% |
| Current assets | 29/58 | €1,318,329 | €1,545,562 | +€227,232 | +17.2% |
| Stocks and contracts in progress | 3 | €9,971 | €14,980 | +€5,009 | +50.2% |
| Stocks | 30/36 | €9,971 | €14,980 | +€5,009 | +50.2% |
| Amounts receivable within one year | 40/41 | €1,142,868 | €750,848 | -€392,019 | -34.3% |
| Trade receivables | 40 | €505,699 | €207,977 | -€297,723 | -58.9% |
| Other amounts receivable | 41 | €637,168 | €542,872 | -€94,297 | -14.8% |
| Cash at bank and in hand | 54/58 | €49,169 | €665,479 | +€616,311 | +1,253% |
| Deferred charges and accrued income | 490/1 | €116,322 | €114,254 | -€2,068 | -1.8% |
| Total equity and liabilities | 10/49 | €5,205,184 | €4,933,976 | -€271,207 | -5.2% |
| Equity | 10/15 | €779,427 | €768,950 | -€10,477 | -1.3% |
| Contributions | 10/11 | €120,000 | €120,000 | = | 0.0% |
| Reserves | 13 | €659,427 | €412,734 | -€246,693 | -37.4% |
| Distributable reserves | 133 | €659,427 | €412,734 | -€246,693 | -37.4% |
| Investment grants | 15 | - | €236,216 | +€236,216 | |
| Provisions and deferred taxes | 16 | - | €78,739 | +€78,739 | |
| Deferred taxes | 168 | - | €78,739 | +€78,739 | |
| Amounts payable | 17/49 | €4,425,757 | €4,086,288 | -€339,469 | -7.7% |
| Amounts payable after more than one year | 17 | €3,751,018 | €3,382,258 | -€368,760 | -9.8% |
| Financial debts | 170/4 | €3,751,018 | €3,382,258 | -€368,760 | -9.8% |
| Amounts payable within one year | 42/48 | €674,739 | €704,030 | +€29,291 | +4.3% |
| Current portion of amounts payable after more than one year | 42 | €368,760 | €368,760 | = | 0.0% |
| Trade debts | 44 | €265,924 | €323,367 | +€57,442 | +21.6% |
| Suppliers | 440/4 | €265,924 | €323,367 | +€57,442 | +21.6% |
| Taxes, remuneration and social security | 45 | €5,728 | €7,003 | +€1,276 | +22.3% |
| Taxes | 450/3 | €770 | €2,609 | +€1,839 | +239% |
| Remuneration and social security | 454/9 | €4,957 | €4,394 | -€563 | -11.4% |
| Other amounts payable | 47/48 | €34,327 | €4,900 | -€29,427 | -85.7% |
| Remuneration, social security and pensions | 62 | €126,071 | €142,655 | +€16,584 | +13.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €483,791 | €498,440 | +€14,649 | +3.0% |
| Other operating charges | 640/8 | €5,678 | €10,974 | +€5,296 | +93.3% |
| Gross operating margin | 9900 | €1,222,135 | €543,680 | -€678,454 | -55.5% |
| Operating profit (loss) | 9901 | €606,595 | -€108,388 | -€714,983 | |
| Financial income | 75/76B | €1,368 | €27,264 | +€25,896 | +1,893% |
| Recurring financial income | 75 | €1,368 | €27,264 | +€25,896 | +1,893% |
| Financial charges | 65/66B | €180,142 | €170,689 | -€9,453 | -5.2% |
| Recurring financial charges | 65 | €180,142 | €170,689 | -€9,453 | -5.2% |
| Profit (loss) for the period before taxes | 9903 | €427,821 | -€251,813 | -€679,633 | |
| Transfer from deferred taxes | 780 | - | €6,767 | +€6,767 | |
| Income taxes | 67/77 | €14,303 | €1,647 | -€12,656 | -88.5% |
| Profit (loss) for the period | 9904 | €413,517 | -€246,693 | -€660,210 | |
| Profit (loss) for the period to be appropriated | 9905 | €413,517 | -€246,693 | -€660,210 |
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.