TOMMEL: 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.
TOMMEL
Largest movements
- Tangible fixed assets -€17,709
down €17,709 (-21.8%), from €81,305 to €63,596
of which Furniture and vehicles: -€12,351
- Stocks and contracts -€7,950
down €7,950 (-45.2%), from €17,605 to €9,655
- Cash +€5,613
up €5,613 (+357.3%), from €1,571 to €7,185
mainly Depreciation (+€17,709) and Accrued charges and deferred income (+€12,416)
- Receivables within one year +€1,801
up €1,801 (+332.3%), from €542 to €2,343
- Profit (loss) carried forward -€22,197
down €22,197 (-25.4%), from -€87,426 to -€109,623
- Accrued charges and deferred income +€12,416
up €12,416 (+187.2%), from €6,633 to €19,049
- Debts after one year -€9,468
down €9,468 (-7.2%), from €131,524 to €122,057
of which Other amounts payable: -€5,000
- Current portion of long-term debt -€2,018
down €2,018 (-28.9%), from €6,986 to €4,968
- Trade debts +€1,926
up €1,926 (+157.8%), from €1,221 to €3,147
- Depreciation +€7,324
up €7,324 (+70.5%), from €10,384 to €17,709
- Write-downs +€3,762
up €3,762 (+83.4%), from -€4,512 to -€750
- Gross operating margin +€3,439
up €3,439 (+59.4%), from -€5,787 to -€2,348
- Financial charges +€250
up €250 (+38.1%), from €658 to €908
- Taxes +€145
up €145 (+74.0%), from €197 to €342
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.
Cash bridge derived
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 | €104,223 | €86,054 | -€18,169 | -17.4% |
| Fixed assets | 21/28 | €81,305 | €63,596 | -€17,709 | -21.8% |
| Tangible fixed assets | 22/27 | €81,305 | €63,596 | -€17,709 | -21.8% |
| Land and buildings | 22 | €20,853 | €18,706 | -€2,147 | -10.3% |
| Plant, machinery and equipment | 23 | €2,012 | €1,380 | -€632 | -31.4% |
| Furniture and vehicles | 24 | €53,499 | €41,147 | -€12,351 | -23.1% |
| Other tangible fixed assets | 26 | €4,941 | €2,362 | -€2,578 | -52.2% |
| Current assets | 29/58 | €22,918 | €22,458 | -€460 | -2.0% |
| Stocks and contracts in progress | 3 | €17,605 | €9,655 | -€7,950 | -45.2% |
| Stocks | 30/36 | €17,605 | €9,655 | -€7,950 | -45.2% |
| Amounts receivable within one year | 40/41 | €542 | €2,343 | +€1,801 | +332.3% |
| Trade receivables | 40 | €542 | €2,343 | +€1,801 | +332.3% |
| Cash at bank and in hand | 54/58 | €1,571 | €7,185 | +€5,613 | +357.3% |
| Deferred charges and accrued income | 490/1 | €3,200 | €3,275 | +€75 | +2.3% |
| Total equity and liabilities | 10/49 | €104,223 | €86,054 | -€18,169 | -17.4% |
| Equity | 10/15 | -€45,966 | -€68,163 | -€22,197 | -48.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €22,860 | €22,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €21,000 | €21,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€87,426 | -€109,623 | -€22,197 | -25.4% |
| Amounts payable | 17/49 | €150,189 | €154,216 | +€4,028 | +2.7% |
| Amounts payable after more than one year | 17 | €131,524 | €122,057 | -€9,468 | -7.2% |
| Financial debts | 170/4 | €19,024 | €14,557 | -€4,468 | -23.5% |
| Other amounts payable | 178/9 | €112,500 | €107,500 | -€5,000 | -4.4% |
| Amounts payable within one year | 42/48 | €12,031 | €13,110 | +€1,079 | +9.0% |
| Current portion of amounts payable after more than one year | 42 | €6,986 | €4,968 | -€2,018 | -28.9% |
| Trade debts | 44 | €1,221 | €3,147 | +€1,926 | +157.8% |
| Suppliers | 440/4 | €1,221 | €3,147 | +€1,926 | +157.8% |
| Taxes, remuneration and social security | 45 | €2,253 | €3,399 | +€1,146 | +50.9% |
| Taxes | 450/3 | €2,253 | €3,399 | +€1,146 | +50.9% |
| Other amounts payable | 47/48 | €1,572 | €1,596 | +€25 | +1.6% |
| Accrued charges and deferred income | 492/3 | €6,633 | €19,049 | +€12,416 | +187.2% |
| Non-recurring operating income | 76A | €1,000 | - | -€1,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,384 | €17,709 | +€7,324 | +70.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€4,512 | -€750 | +€3,762 | +83.4% |
| Other operating charges | 640/8 | €1,662 | €1,640 | -€22 | -1.3% |
| Gross operating margin | 9900 | -€5,787 | -€2,348 | +€3,439 | +59.4% |
| Operating profit (loss) | 9901 | -€13,321 | -€20,947 | -€7,625 | -57.2% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €658 | €908 | +€250 | +38.1% |
| Recurring financial charges | 65 | €658 | €908 | +€250 | +38.1% |
| Profit (loss) for the period before taxes | 9903 | -€13,978 | -€21,855 | -€7,877 | -56.3% |
| Income taxes | 67/77 | €197 | €342 | +€145 | +74.0% |
| Profit (loss) for the period | 9904 | -€14,175 | -€22,197 | -€8,022 | -56.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,175 | -€22,197 | -€8,022 | -56.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.