TÖMMELHOF: 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.
TÖMMELHOF
Largest movements
- Tangible fixed assets -€15,830
down €15,830 (-7.0%), from €225,260 to €209,430
of which Furniture and vehicles: -€18,800
- Receivables within one year -€14,658
down €14,658 (-30.7%), from €47,780 to €33,122
of which Other amounts receivable: -€12,534
- Stocks and contracts +€12,729
up €12,729 (+105.4%), from €12,082 to €24,811
- Cash -€6,343
down €6,343 (-23.2%), from €27,362 to €21,019
mainly Debts after one year (-€30,831) and Investment in fixed assets (net) (-€29,462)
- Debts after one year -€30,831
down €30,831 (-43.8%), from €70,422 to €39,591
- Reserves +€15,885
new in 2025: €15,885
- Other debts +€13,470
up €13,470 (+35.4%), from €38,064 to €51,534
- Trade debts -€10,097
down €10,097 (-24.9%), from €40,566 to €30,469
- Tax, wage and social debts -€8,292
down €8,292 (-38.4%), from €21,589 to €13,297
of which Remuneration and social security: -€5,959
- Gross operating margin -€47,580
down €47,580 (-25.6%), from €185,799 to €138,219
- Staff costs -€38,922
down €38,922 (-38.0%), from €102,467 to €63,545
- Financial charges -€3,159
down €3,159 (-35.8%), from €8,819 to €5,661
- Depreciation +€1,895
up €1,895 (+4.4%), from €43,397 to €45,292
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 | €318,739 | €296,004 | -€22,735 | -7.1% |
| Fixed assets | 21/28 | €225,260 | €209,430 | -€15,830 | -7.0% |
| Tangible fixed assets | 22/27 | €225,260 | €209,430 | -€15,830 | -7.0% |
| Land and buildings | 22 | €89,247 | €85,051 | -€4,196 | -4.7% |
| Plant, machinery and equipment | 23 | €53,448 | €60,615 | +€7,167 | +13.4% |
| Furniture and vehicles | 24 | €82,565 | €63,765 | -€18,800 | -22.8% |
| Current assets | 29/58 | €93,479 | €86,574 | -€6,905 | -7.4% |
| Stocks and contracts in progress | 3 | €12,082 | €24,811 | +€12,729 | +105.4% |
| Stocks | 30/36 | €12,082 | €24,811 | +€12,729 | +105.4% |
| Amounts receivable within one year | 40/41 | €47,780 | €33,122 | -€14,658 | -30.7% |
| Trade receivables | 40 | €32,612 | €30,488 | -€2,124 | -6.5% |
| Other amounts receivable | 41 | €15,168 | €2,634 | -€12,534 | -82.6% |
| Cash at bank and in hand | 54/58 | €27,362 | €21,019 | -€6,343 | -23.2% |
| Deferred charges and accrued income | 490/1 | €6,255 | €7,622 | +€1,367 | +21.8% |
| Total equity and liabilities | 10/49 | €318,739 | €296,004 | -€22,735 | -7.1% |
| Equity | 10/15 | €114,398 | €130,283 | +€15,885 | +13.9% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | - | €15,885 | +€15,885 | |
| Distributable reserves | 133 | - | €15,885 | +€15,885 | |
| Profit (loss) carried forward | 14 | €99,398 | €99,398 | = | 0.0% |
| Amounts payable | 17/49 | €204,341 | €165,721 | -€38,620 | -18.9% |
| Amounts payable after more than one year | 17 | €70,422 | €39,591 | -€30,831 | -43.8% |
| Financial debts | 170/4 | €70,422 | €39,591 | -€30,831 | -43.8% |
| Amounts payable within one year | 42/48 | €133,919 | €126,130 | -€7,789 | -5.8% |
| Current portion of amounts payable after more than one year | 42 | €33,701 | €30,831 | -€2,870 | -8.5% |
| Trade debts | 44 | €40,566 | €30,469 | -€10,097 | -24.9% |
| Suppliers | 440/4 | €40,566 | €30,469 | -€10,097 | -24.9% |
| Taxes, remuneration and social security | 45 | €21,589 | €13,297 | -€8,292 | -38.4% |
| Taxes | 450/3 | €3,383 | €1,051 | -€2,333 | -68.9% |
| Remuneration and social security | 454/9 | €18,205 | €12,246 | -€5,959 | -32.7% |
| Other amounts payable | 47/48 | €38,064 | €51,534 | +€13,470 | +35.4% |
| Non-recurring operating income | 76A | €200 | - | -€200 | |
| Remuneration, social security and pensions | 62 | €102,467 | €63,545 | -€38,922 | -38.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,397 | €45,292 | +€1,895 | +4.4% |
| Other operating charges | 640/8 | €3,351 | €2,332 | -€1,019 | -30.4% |
| Gross operating margin | 9900 | €185,799 | €138,219 | -€47,580 | -25.6% |
| Operating profit (loss) | 9901 | €36,584 | €27,051 | -€9,534 | -26.1% |
| Financial income | 75/76B | €42 | €2 | -€41 | -96.3% |
| Recurring financial income | 75 | €42 | €2 | -€41 | -96.3% |
| Financial charges | 65/66B | €8,819 | €5,661 | -€3,159 | -35.8% |
| Recurring financial charges | 65 | €8,819 | €5,661 | -€3,159 | -35.8% |
| Profit (loss) for the period before taxes | 9903 | €27,808 | €21,391 | -€6,416 | -23.1% |
| Income taxes | 67/77 | €5,656 | €5,507 | -€149 | -2.6% |
| Profit (loss) for the period | 9904 | €22,152 | €15,885 | -€6,267 | -28.3% |
| Profit (loss) for the period to be appropriated | 9905 | €22,152 | €15,885 | -€6,267 | -28.3% |
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 11 October 2026 via checked.be.