TOMMATTI: 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.
TOMMATTI
Largest movements
- Cash +€39,078
up €39,078 (+36.3%), from €107,523 to €146,601
mainly Depreciation (+€40,860) and Net result for the year (+€34,240)
- Intangible fixed assets -€30,000
down €30,000 (-25.0%), from €120,000 to €90,000
- Tangible fixed assets -€7,141
down €7,141 (-16.2%), from €44,125 to €36,985
of which Plant, machinery and equipment: -€10,113
- Debts after one year -€34,901
down €34,901 (-36.9%), from €94,666 to €59,765
- Profit (loss) carried forward +€34,240
up €34,240 (+10.0%), from €342,891 to €377,131
- Trade debts -€14,974
down €14,974 (-73.3%), from €20,434 to €5,460
- Other debts +€9,590
up €9,590 (+40.4%), from €23,717 to €33,307
- Tax, wage and social debts +€5,631
up €5,631 (+24.8%), from €22,699 to €28,330
of which Remuneration and social security: +€3,902
- Gross operating margin -€24,464
down €24,464 (-16.0%), from €153,065 to €128,601
- Staff costs +€6,436
up €6,436 (+16.4%), from €39,205 to €45,642
- Taxes -€4,819
down €4,819 (-32.2%), from €14,953 to €10,134
- Financial charges -€2,064
down €2,064 (-58.1%), from €3,549 to €1,485
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 | €546,667 | €546,953 | +€286 | +0.1% |
| Fixed assets | 21/28 | €169,125 | €131,985 | -€37,141 | -22.0% |
| Intangible fixed assets | 21 | €120,000 | €90,000 | -€30,000 | -25.0% |
| Tangible fixed assets | 22/27 | €44,125 | €36,985 | -€7,141 | -16.2% |
| Plant, machinery and equipment | 23 | €44,125 | €34,012 | -€10,113 | -22.9% |
| Furniture and vehicles | 24 | - | €2,973 | +€2,973 | |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €377,542 | €414,969 | +€37,427 | +9.9% |
| Stocks and contracts in progress | 3 | €14,356 | €15,751 | +€1,396 | +9.7% |
| Stocks | 30/36 | €14,356 | €15,751 | +€1,396 | +9.7% |
| Amounts receivable within one year | 40/41 | €6,709 | €3,662 | -€3,046 | -45.4% |
| Trade receivables | 40 | €133 | - | -€133 | |
| Other amounts receivable | 41 | €6,575 | €3,662 | -€2,913 | -44.3% |
| Current investments | 50/53 | €248,955 | €248,955 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €107,523 | €146,601 | +€39,078 | +36.3% |
| Total equity and liabilities | 10/49 | €546,667 | €546,953 | +€286 | +0.1% |
| Equity | 10/15 | €350,951 | €385,191 | +€34,240 | +9.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €342,891 | €377,131 | +€34,240 | +10.0% |
| Amounts payable | 17/49 | €195,716 | €161,762 | -€33,953 | -17.3% |
| Amounts payable after more than one year | 17 | €94,666 | €59,765 | -€34,901 | -36.9% |
| Financial debts | 170/4 | €94,666 | €59,765 | -€34,901 | -36.9% |
| Amounts payable within one year | 42/48 | €101,050 | €101,997 | +€947 | +0.9% |
| Current portion of amounts payable after more than one year | 42 | €34,200 | €34,901 | +€701 | +2.0% |
| Trade debts | 44 | €20,434 | €5,460 | -€14,974 | -73.3% |
| Suppliers | 440/4 | €20,434 | €5,460 | -€14,974 | -73.3% |
| Taxes, remuneration and social security | 45 | €22,699 | €28,330 | +€5,631 | +24.8% |
| Taxes | 450/3 | €13,405 | €15,134 | +€1,729 | +12.9% |
| Remuneration and social security | 454/9 | €9,294 | €13,196 | +€3,902 | +42.0% |
| Other amounts payable | 47/48 | €23,717 | €33,307 | +€9,590 | +40.4% |
| Remuneration, social security and pensions | 62 | €39,205 | €45,642 | +€6,436 | +16.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,259 | €40,860 | -€399 | -1.0% |
| Other operating charges | 640/8 | €4,006 | €2,759 | -€1,246 | -31.1% |
| Gross operating margin | 9900 | €153,065 | €128,601 | -€24,464 | -16.0% |
| Operating profit (loss) | 9901 | €68,595 | €39,340 | -€29,255 | -42.6% |
| Financial income | 75/76B | €7,147 | €6,519 | -€628 | -8.8% |
| Recurring financial income | 75 | €7,147 | €6,519 | -€628 | -8.8% |
| Financial charges | 65/66B | €3,549 | €1,485 | -€2,064 | -58.1% |
| Recurring financial charges | 65 | €3,549 | €1,485 | -€2,064 | -58.1% |
| Profit (loss) for the period before taxes | 9903 | €72,192 | €44,374 | -€27,818 | -38.5% |
| Income taxes | 67/77 | €14,953 | €10,134 | -€4,819 | -32.2% |
| Profit (loss) for the period | 9904 | €57,239 | €34,240 | -€23,000 | -40.2% |
| Profit (loss) for the period to be appropriated | 9905 | €57,239 | €34,240 | -€23,000 | -40.2% |
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 27 October 2026 via checked.be.