TOMMELEYN: 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.
TOMMELEYN
Largest movements
- Tangible fixed assets +€123,626
up €123,626 (+9.6%), from €1.3m to €1.4m
of which Plant, machinery and equipment: +€96,520
- Stocks and contracts -€79,859
down €79,859 (-14.5%), from €552,163 to €472,304
- Cash +€42,833
up €42,833 (+486%), from €8,815 to €51,648
mainly Stocks and contracts (+€79,859) and Depreciation (+€49,374)
- Trade debts +€45,035
up €45,035 (+14.5%), from €309,916 to €354,951
- Other debts +€37,805
up €37,805 (+14.9%), from €254,050 to €291,855
- Gross operating margin +€16,933
up €16,933 (+30.8%), from €55,008 to €71,941
- Depreciation +€7,933
up €7,933 (+19.1%), from €41,441 to €49,374
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 | €1,961,639 | €2,053,584 | +€91,945 | +4.7% |
| Fixed assets | 21/28 | €1,290,796 | €1,413,747 | +€122,950 | +9.5% |
| Intangible fixed assets | 21 | €676 | - | -€676 | |
| Tangible fixed assets | 22/27 | €1,290,120 | €1,413,747 | +€123,626 | +9.6% |
| Land and buildings | 22 | €1,185,155 | €1,219,873 | +€34,718 | +2.9% |
| Plant, machinery and equipment | 23 | €67,587 | €164,107 | +€96,520 | +143% |
| Furniture and vehicles | 24 | €4,090 | €3,443 | -€647 | -15.8% |
| Other tangible fixed assets | 26 | €33,288 | €26,323 | -€6,965 | -20.9% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €670,843 | €639,838 | -€31,005 | -4.6% |
| Stocks and contracts in progress | 3 | €552,163 | €472,304 | -€79,859 | -14.5% |
| Stocks | 30/36 | €552,163 | €472,304 | -€79,859 | -14.5% |
| Amounts receivable within one year | 40/41 | €106,355 | €110,393 | +€4,037 | +3.8% |
| Trade receivables | 40 | €68,925 | €70,960 | +€2,035 | +3.0% |
| Other amounts receivable | 41 | €37,430 | €39,432 | +€2,002 | +5.3% |
| Cash at bank and in hand | 54/58 | €8,815 | €51,648 | +€42,833 | +486% |
| Deferred charges and accrued income | 490/1 | €3,509 | €5,493 | +€1,984 | +56.6% |
| Total equity and liabilities | 10/49 | €1,961,639 | €2,053,584 | +€91,945 | +4.7% |
| Equity | 10/15 | €1,123,499 | €1,131,721 | +€8,222 | +0.7% |
| Contributions | 10/11 | €773,592 | €773,592 | = | 0.0% |
| Reserves | 13 | €356,971 | €356,971 | = | 0.0% |
| Tax-exempt reserves | 132 | €34,612 | €34,612 | = | 0.0% |
| Distributable reserves | 133 | €322,359 | €322,359 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,064 | €1,158 | +€8,222 | |
| Amounts payable | 17/49 | €838,140 | €921,863 | +€83,723 | +10.0% |
| Amounts payable after more than one year | 17 | €230,056 | €227,723 | -€2,333 | -1.0% |
| Financial debts | 170/4 | €230,056 | €227,723 | -€2,333 | -1.0% |
| Amounts payable within one year | 42/48 | €608,084 | €694,140 | +€86,056 | +14.2% |
| Current portion of amounts payable after more than one year | 42 | €43,750 | €47,333 | +€3,583 | +8.2% |
| Trade debts | 44 | €309,916 | €354,951 | +€45,035 | +14.5% |
| Suppliers | 440/4 | €309,916 | €354,951 | +€45,035 | +14.5% |
| Taxes, remuneration and social security | 45 | €367 | - | -€367 | |
| Taxes | 450/3 | €367 | - | -€367 | |
| Other amounts payable | 47/48 | €254,050 | €291,855 | +€37,805 | +14.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,441 | €49,374 | +€7,933 | +19.1% |
| Other operating charges | 640/8 | €6,757 | €7,241 | +€484 | +7.2% |
| Non-recurring operating charges | 66A | €8,000 | - | -€8,000 | |
| Gross operating margin | 9900 | €55,008 | €71,941 | +€16,933 | +30.8% |
| Operating profit (loss) | 9901 | -€1,190 | €15,326 | +€16,517 | |
| Financial income | 75/76B | €12 | €18 | +€6 | +46.7% |
| Recurring financial income | 75 | €12 | €18 | +€6 | +46.7% |
| Financial charges | 65/66B | €7,128 | €7,122 | -€6 | -0.1% |
| Recurring financial charges | 65 | €7,128 | €7,122 | -€6 | -0.1% |
| Profit (loss) for the period before taxes | 9903 | -€8,306 | €8,222 | +€16,528 | |
| Profit (loss) for the period | 9904 | -€8,306 | €8,222 | +€16,528 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,306 | €8,222 | +€16,528 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.