Tomme: 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.
Tomme
Largest movements
- Tangible fixed assets -€248,350
down €248,350 (-50.6%), from €490,893 to €242,543
of which Land and buildings: -€232,170
- Cash +€178,707
up €178,707 (+754%), from €23,686 to €202,394
mainly Investment in fixed assets (net) (+€229,010) and Depreciation (+€19,340)
- Receivables within one year +€16,903
up €16,903 (+83.5%), from €20,252 to €37,155
- Stocks and contracts +€13,923
up €13,923 (+6.2%), from €224,976 to €238,899
- Reserves -€37,286
down €37,286 (-5.4%), from €685,890 to €648,604
of which Distributable reserves: -€37,286
- Gross operating margin -€34,883
down €34,883, from €19,304 to -€15,579
- Depreciation -€6,077
down €6,077 (-23.9%), from €25,416 to €19,340
- Financial income +€1,289
new in 2025: €1,289
- Other operating charges -€834
down €834 (-28.9%), from €2,889 to €2,055
- Financial charges -€317
down €317 (-23.3%), from €1,361 to €1,045
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 | €764,373 | €725,403 | -€38,970 | -5.1% |
| Fixed assets | 21/28 | €490,893 | €242,543 | -€248,350 | -50.6% |
| Tangible fixed assets | 22/27 | €490,893 | €242,543 | -€248,350 | -50.6% |
| Land and buildings | 22 | €447,929 | €215,759 | -€232,170 | -51.8% |
| Plant, machinery and equipment | 23 | €2,281 | €1,737 | -€544 | -23.8% |
| Furniture and vehicles | 24 | €40,683 | €25,047 | -€15,636 | -38.4% |
| Current assets | 29/58 | €273,480 | €482,859 | +€209,380 | +76.6% |
| Stocks and contracts in progress | 3 | €224,976 | €238,899 | +€13,923 | +6.2% |
| Stocks | 30/36 | €224,976 | €238,899 | +€13,923 | +6.2% |
| Amounts receivable within one year | 40/41 | €20,252 | €37,155 | +€16,903 | +83.5% |
| Other amounts receivable | 41 | €20,252 | €37,155 | +€16,903 | +83.5% |
| Cash at bank and in hand | 54/58 | €23,686 | €202,394 | +€178,707 | +754% |
| Deferred charges and accrued income | 490/1 | €4,565 | €4,412 | -€154 | -3.4% |
| Total equity and liabilities | 10/49 | €764,373 | €725,403 | -€38,970 | -5.1% |
| Equity | 10/15 | €747,390 | €710,104 | -€37,286 | -5.0% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €685,890 | €648,604 | -€37,286 | -5.4% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Tax-exempt reserves | 132 | €28,000 | €28,000 | = | 0.0% |
| Distributable reserves | 133 | €651,740 | €614,454 | -€37,286 | -5.7% |
| Amounts payable | 17/49 | €16,983 | €15,299 | -€1,684 | -9.9% |
| Amounts payable after more than one year | 17 | €10,000 | €7,500 | -€2,500 | -25.0% |
| Financial debts | 170/4 | €10,000 | €7,500 | -€2,500 | -25.0% |
| Amounts payable within one year | 42/48 | €6,983 | €7,799 | +€816 | +11.7% |
| Trade debts | 44 | €131 | €5,842 | +€5,711 | +4,376% |
| Suppliers | 440/4 | €131 | €5,842 | +€5,711 | +4,376% |
| Taxes, remuneration and social security | 45 | €4,017 | €83 | -€3,934 | -97.9% |
| Taxes | 450/3 | €4,017 | €83 | -€3,934 | -97.9% |
| Other amounts payable | 47/48 | €2,836 | €1,874 | -€962 | -33.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,416 | €19,340 | -€6,077 | -23.9% |
| Other operating charges | 640/8 | €2,889 | €2,055 | -€834 | -28.9% |
| Gross operating margin | 9900 | €19,304 | -€15,579 | -€34,883 | |
| Operating profit (loss) | 9901 | -€9,001 | -€36,973 | -€27,972 | -311% |
| Financial income | 75/76B | - | €1,289 | +€1,289 | |
| Recurring financial income | 75 | - | €1,289 | +€1,289 | |
| Financial charges | 65/66B | €1,361 | €1,045 | -€317 | -23.3% |
| Recurring financial charges | 65 | €1,361 | €1,045 | -€317 | -23.3% |
| Profit (loss) for the period before taxes | 9903 | -€10,363 | -€36,729 | -€26,366 | -254% |
| Income taxes | 67/77 | €538 | €557 | +€20 | +3.6% |
| Profit (loss) for the period | 9904 | -€10,900 | -€37,286 | -€26,385 | -242% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,900 | -€37,286 | -€26,385 | -242% |
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 18 October 2026 via checked.be.