TOMMELBERG: 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.
TOMMELBERG
Largest movements
- Tangible fixed assets +€763,054
up €763,054 (+218.3%), from €349,493 to €1.1m
of which Land and buildings: +€787,981
- Cash +€34,440
up €34,440 (+218.3%), from €15,774 to €50,214
mainly Debts after one year (+€913,346) and Depreciation (+€136,166)
- Receivables within one year -€17,938
down €17,938 (-40.5%), from €44,317 to €26,379
of which Trade receivables: -€18,103
- Debts after one year +€913,346
up €913,346 (+645.7%), from €141,454 to €1.1m
of which Other amounts payable: +€642,300
- Short-term financial debts -€100,000
down €100,000 (-100.0%), from €100,000 to €0
- Reserves -€16,417
down €16,417 (-10.6%), from €154,578 to €138,162
of which Tax-exempt reserves: -€15,068
- Advances received -€13,049
down €13,049 (-100.0%), from €13,049 to €0
- Current portion of long-term debt +€12,802
up €12,802 (+114.8%), from €11,152 to €23,954
- Depreciation +€69,887
up €69,887 (+105.4%), from €66,279 to €136,166
- Gross operating margin +€38,754
up €38,754 (+37.6%), from €103,033 to €141,787
- Staff costs +€3,078
up €3,078 (+7.0%), from €44,259 to €47,337
- Financial charges +€2,155
up €2,155 (+90.5%), from €2,380 to €4,535
- Taxes -€2,136
down €2,136 (-36.8%), from €5,806 to €3,670
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 | €483,183 | €1,262,640 | +€779,457 | +161.3% |
| Fixed assets | 21/28 | €349,493 | €1,112,547 | +€763,054 | +218.3% |
| Tangible fixed assets | 22/27 | €349,493 | €1,112,547 | +€763,054 | +218.3% |
| Land and buildings | 22 | €230,865 | €1,018,846 | +€787,981 | +341.3% |
| Plant, machinery and equipment | 23 | €35,295 | €32,215 | -€3,080 | -8.7% |
| Furniture and vehicles | 24 | €24,486 | €11,557 | -€12,929 | -52.8% |
| Other tangible fixed assets | 26 | €58,847 | €49,929 | -€8,918 | -15.2% |
| Current assets | 29/58 | €133,690 | €150,093 | +€16,402 | +12.3% |
| Stocks and contracts in progress | 3 | €73,600 | €73,500 | -€100 | -0.1% |
| Stocks | 30/36 | €73,600 | €73,500 | -€100 | -0.1% |
| Amounts receivable within one year | 40/41 | €44,317 | €26,379 | -€17,938 | -40.5% |
| Trade receivables | 40 | €44,317 | €26,213 | -€18,103 | -40.9% |
| Other amounts receivable | 41 | - | €165 | +€165 | |
| Cash at bank and in hand | 54/58 | €15,774 | €50,214 | +€34,440 | +218.3% |
| Total equity and liabilities | 10/49 | €483,183 | €1,262,640 | +€779,457 | +161.3% |
| Equity | 10/15 | €173,170 | €156,754 | -€16,417 | -9.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €154,578 | €138,162 | -€16,417 | -10.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €45,365 | €30,297 | -€15,068 | -33.2% |
| Distributable reserves | 133 | €107,353 | €106,005 | -€1,348 | -1.3% |
| Provisions and deferred taxes | 16 | €11,626 | €7,764 | -€3,862 | -33.2% |
| Deferred taxes | 168 | €11,626 | €7,764 | -€3,862 | -33.2% |
| Amounts payable | 17/49 | €298,387 | €1,098,122 | +€799,735 | +268.0% |
| Amounts payable after more than one year | 17 | €141,454 | €1,054,800 | +€913,346 | +645.7% |
| Financial debts | 170/4 | €3,954 | €275,000 | +€271,046 | +6854.4% |
| Other amounts payable | 178/9 | €137,500 | €779,800 | +€642,300 | +467.1% |
| Amounts payable within one year | 42/48 | €156,933 | €43,322 | -€113,611 | -72.4% |
| Current portion of amounts payable after more than one year | 42 | €11,152 | €23,954 | +€12,802 | +114.8% |
| Financial debts | 43 | €100,000 | €0 | -€100,000 | -100.0% |
| Credit institutions | 430/8 | €100,000 | €0 | -€100,000 | -100.0% |
| Trade debts | 44 | €9,818 | €6,206 | -€3,613 | -36.8% |
| Suppliers | 440/4 | €9,818 | €6,206 | -€3,613 | -36.8% |
| Advances received on contracts in progress | 46 | €13,049 | €0 | -€13,049 | -100.0% |
| Taxes, remuneration and social security | 45 | €19,707 | €13,011 | -€6,695 | -34.0% |
| Taxes | 450/3 | €14,291 | €6,560 | -€7,731 | -54.1% |
| Remuneration and social security | 454/9 | €5,416 | €6,452 | +€1,036 | +19.1% |
| Other amounts payable | 47/48 | €3,206 | €150 | -€3,056 | -95.3% |
| Remuneration, social security and pensions | 62 | €44,259 | €47,337 | +€3,078 | +7.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €66,279 | €136,166 | +€69,887 | +105.4% |
| Other operating charges | 640/8 | €6,234 | €5,889 | -€346 | -5.5% |
| Gross operating margin | 9900 | €103,033 | €141,787 | +€38,754 | +37.6% |
| Operating profit (loss) | 9901 | -€13,738 | -€47,604 | -€33,866 | -246.5% |
| Financial income | 75/76B | €515 | €502 | -€13 | -2.5% |
| Recurring financial income | 75 | €515 | €502 | -€13 | -2.5% |
| Financial charges | 65/66B | €2,380 | €4,535 | +€2,155 | +90.5% |
| Recurring financial charges | 65 | €2,380 | €4,535 | +€2,155 | +90.5% |
| Profit (loss) for the period before taxes | 9903 | -€15,603 | -€51,637 | -€36,033 | -230.9% |
| Transfer from deferred taxes | 780 | €3,862 | €3,862 | = | 0.0% |
| Income taxes | 67/77 | €5,806 | €3,670 | -€2,136 | -36.8% |
| Profit (loss) for the period | 9904 | -€17,547 | -€51,445 | -€33,898 | -193.2% |
| Transfer from tax-exempt reserves | 789 | €15,068 | €15,068 | -€0 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,479 | -€36,377 | -€33,898 | -1367.5% |
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 6 October 2026 via checked.be.