TOMMAX: what changed
Two fiscal 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.
TOMMAX
Largest movements
- Tangible fixed assets +€62,272
up €62,272 (+12.7%), from €490,926 to €553,198
of which Plant, machinery and equipment: +€58,535
- Receivables within one year -€26,225
down €26,225 (-44.4%), from €59,043 to €32,818
of which Other amounts receivable: -€28,614
- Cash +€9,100
up €9,100 (+79.7%), from €11,422 to €20,522
mainly Depreciation (+€74,881) and Debts after one year (+€73,869)
- Debts after one year +€73,869
up €73,869 (+22.0%), from €335,303 to €409,172
- Profit (loss) carried forward -€50,037
down €50,037 (-82.8%), from -€60,433 to -€110,471
- Current portion of long-term debt +€26,479
up €26,479 (+121.1%), from €21,866 to €48,345
- Trade debts -€11,641
down €11,641 (-43.1%), from €26,987 to €15,346
- Gross operating margin +€97,898
up €97,898 (+508.7%), from €19,244 to €117,142
- Staff costs +€33,255
up €33,255 (+147.8%), from €22,499 to €55,754
- Financial charges +€18,317
up €18,317 (+2031.9%), from €901 to €19,218
- Depreciation -€14,700
down €14,700 (-16.4%), from €89,581 to €74,881
- Other operating charges +€14,109
up €14,109 (+866.4%), from €1,628 to €15,738
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.
Cash bridge derived
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 | €580,556 | €626,997 | +€46,442 | +8.0% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €508,034 | €569,373 | +€61,339 | +12.1% |
| Intangible fixed assets | 21 | €16,838 | €15,905 | -€933 | -5.5% |
| Tangible fixed assets | 22/27 | €490,926 | €553,198 | +€62,272 | +12.7% |
| Land and buildings | 22 | €359,211 | €349,657 | -€9,554 | -2.7% |
| Plant, machinery and equipment | 23 | - | €58,535 | +€58,535 | |
| Furniture and vehicles | 24 | €131,715 | €145,006 | +€13,291 | +10.1% |
| Financial fixed assets | 28 | €270 | €270 | = | 0.0% |
| Current assets | 29/58 | €72,522 | €57,624 | -€14,897 | -20.5% |
| Amounts receivable within one year | 40/41 | €59,043 | €32,818 | -€26,225 | -44.4% |
| Trade receivables | 40 | €30,429 | €32,818 | +€2,389 | +7.9% |
| Other amounts receivable | 41 | €28,614 | - | -€28,614 | |
| Cash at bank and in hand | 54/58 | €11,422 | €20,522 | +€9,100 | +79.7% |
| Deferred charges and accrued income | 490/1 | €2,057 | €4,284 | +€2,228 | +108.3% |
| Total equity and liabilities | 10/49 | €580,556 | €626,997 | +€46,442 | +8.0% |
| Equity | 10/15 | €31,889 | -€18,148 | -€50,037 | |
| Contributions | 10/11 | €38,431 | €38,431 | = | 0.0% |
| Reserves | 13 | €53,891 | €53,891 | = | 0.0% |
| Distributable reserves | 133 | €53,891 | €53,891 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€60,433 | -€110,471 | -€50,037 | -82.8% |
| Amounts payable | 17/49 | €548,667 | €645,146 | +€96,479 | +17.6% |
| Amounts payable after more than one year | 17 | €335,303 | €409,172 | +€73,869 | +22.0% |
| Financial debts | 170/4 | €335,303 | €409,172 | +€73,869 | +22.0% |
| Amounts payable within one year | 42/48 | €213,364 | €235,974 | +€22,610 | +10.6% |
| Current portion of amounts payable after more than one year | 42 | €21,866 | €48,345 | +€26,479 | +121.1% |
| Trade debts | 44 | €26,987 | €15,346 | -€11,641 | -43.1% |
| Suppliers | 440/4 | €26,987 | €15,346 | -€11,641 | -43.1% |
| Taxes, remuneration and social security | 45 | €12,573 | €18,052 | +€5,480 | +43.6% |
| Taxes | 450/3 | €5,712 | €10,058 | +€4,346 | +76.1% |
| Remuneration and social security | 454/9 | €6,861 | €7,994 | +€1,134 | +16.5% |
| Other amounts payable | 47/48 | €151,939 | €154,231 | +€2,292 | +1.5% |
| Remuneration, social security and pensions | 62 | €22,499 | €55,754 | +€33,255 | +147.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €89,581 | €74,881 | -€14,700 | -16.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €3,095 | +€3,095 | |
| Other operating charges | 640/8 | €1,628 | €15,738 | +€14,109 | +866.4% |
| Gross operating margin | 9900 | €19,244 | €117,142 | +€97,898 | +508.7% |
| Operating profit (loss) | 9901 | -€94,465 | -€32,326 | +€62,139 | +65.8% |
| Financial income | 75/76B | €9 | €1,571 | +€1,562 | +16666.2% |
| Recurring financial income | 75 | €9 | €1,571 | +€1,562 | +16666.2% |
| Financial charges | 65/66B | €901 | €19,218 | +€18,317 | +2031.9% |
| Recurring financial charges | 65 | €901 | €19,218 | +€18,317 | +2031.9% |
| Profit (loss) for the period before taxes | 9903 | -€95,357 | -€49,973 | +€45,383 | +47.6% |
| Income taxes | 67/77 | €428 | €64 | -€364 | -85.0% |
| Profit (loss) for the period | 9904 | -€95,785 | -€50,037 | +€45,748 | +47.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€95,785 | -€50,037 | +€45,748 | +47.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.