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
- Receivables within one year +€103,330
up €103,330 (+416%), from €24,855 to €128,185
of which Trade receivables: +€83,333
- Cash +€13,169
up €13,169 (+42.1%), from €31,295 to €44,464
mainly Net result for the year (+€120,002) and Depreciation (+€3,919)
- Tangible fixed assets +€8,728
up €8,728 (+56.7%), from €15,401 to €24,128
of which Furniture and vehicles: +€10,464
- Deferred charges and accrued income +€2,095
new in 2024: €2,095
- Reserves +€120,002
up €120,002 (+434%), from €27,663 to €147,664
- Trade debts -€6,850
down €6,850 (-57.3%), from €11,955 to €5,105
- Debts after one year +€3,598
new in 2024: €3,598
- Tax, wage and social debts +€3,501
up €3,501 (+57.1%), from €6,128 to €9,629
- Short-term financial debts +€3,366
up €3,366 (+122%), from €2,752 to €6,117
- Gross operating margin +€158,290
up €158,290 (+425%), from €37,216 to €195,506
- Other operating charges +€31,980
up €31,980 (+1,284%), from €2,490 to €34,470
- Taxes +€29,662
up €29,662 (+435%), from €6,815 to €36,477
- Depreciation +€3,696
up €3,696 (+1,653%), from €224 to €3,919
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €71,550 | €198,872 | +€127,322 | +178% |
| Fixed assets | 21/28 | €15,401 | €24,128 | +€8,728 | +56.7% |
| Tangible fixed assets | 22/27 | €15,401 | €24,128 | +€8,728 | +56.7% |
| Furniture and vehicles | 24 | - | €10,464 | +€10,464 | |
| Other tangible fixed assets | 26 | €15,401 | €13,665 | -€1,736 | -11.3% |
| Current assets | 29/58 | €56,149 | €174,744 | +€118,594 | +211% |
| Amounts receivable within one year | 40/41 | €24,855 | €128,185 | +€103,330 | +416% |
| Trade receivables | 40 | €16,667 | €100,000 | +€83,333 | +500% |
| Other amounts receivable | 41 | €8,188 | €28,185 | +€19,997 | +244% |
| Cash at bank and in hand | 54/58 | €31,295 | €44,464 | +€13,169 | +42.1% |
| Deferred charges and accrued income | 490/1 | - | €2,095 | +€2,095 | |
| Total equity and liabilities | 10/49 | €71,550 | €198,872 | +€127,322 | +178% |
| Equity | 10/15 | €28,663 | €148,664 | +€120,002 | +419% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €27,663 | €147,664 | +€120,002 | +434% |
| Distributable reserves | 133 | €27,663 | €147,664 | +€120,002 | +434% |
| Amounts payable | 17/49 | €42,887 | €50,208 | +€7,320 | +17.1% |
| Amounts payable after more than one year | 17 | - | €3,598 | +€3,598 | |
| Financial debts | 170/4 | - | €3,598 | +€3,598 | |
| Amounts payable within one year | 42/48 | €42,887 | €46,609 | +€3,722 | +8.7% |
| Current portion of amounts payable after more than one year | 42 | - | €3,165 | +€3,165 | |
| Financial debts | 43 | €2,752 | €6,117 | +€3,366 | +122% |
| Credit institutions | 430/8 | €2,752 | €6,117 | +€3,366 | +122% |
| Trade debts | 44 | €11,955 | €5,105 | -€6,850 | -57.3% |
| Suppliers | 440/4 | €11,955 | €5,105 | -€6,850 | -57.3% |
| Taxes, remuneration and social security | 45 | €6,128 | €9,629 | +€3,501 | +57.1% |
| Taxes | 450/3 | €6,128 | €9,629 | +€3,501 | +57.1% |
| Other amounts payable | 47/48 | €22,053 | €22,592 | +€540 | +2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €224 | €3,919 | +€3,696 | +1,653% |
| Other operating charges | 640/8 | €2,490 | €34,470 | +€31,980 | +1,284% |
| Gross operating margin | 9900 | €37,216 | €195,506 | +€158,290 | +425% |
| Operating profit (loss) | 9901 | €34,502 | €157,117 | +€122,615 | +355% |
| Financial income | 75/76B | €4 | €9 | +€4 | +96.8% |
| Recurring financial income | 75 | €4 | €9 | +€4 | +96.8% |
| Financial charges | 65/66B | €29 | €647 | +€618 | +2,149% |
| Recurring financial charges | 65 | €29 | €647 | +€618 | +2,149% |
| Profit (loss) for the period before taxes | 9903 | €34,478 | €156,479 | +€122,001 | +354% |
| Income taxes | 67/77 | €6,815 | €36,477 | +€29,662 | +435% |
| Profit (loss) for the period | 9904 | €27,663 | €120,002 | +€92,339 | +334% |
| Profit (loss) for the period to be appropriated | 9905 | €27,663 | €120,002 | +€92,339 | +334% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.