Tommi: 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.
Tommi
Largest movements
- Cash +€223,063
up €223,063 (+760%), from €29,338 to €252,401
mainly Net result for the year (+€587,928) and Depreciation (+€14,660)
- Current investments +€42,170
up €42,170 (+8.7%), from €485,000 to €527,170
- Receivables within one year +€34,305
up €34,305 (+9.8%), from €350,581 to €384,886
of which Trade receivables: +€98,846
- Tangible fixed assets -€14,660
down €14,660 (-29.3%), from €50,062 to €35,401
of which Furniture and vehicles: -€13,247
- Profit (loss) carried forward +€312,928
up €312,928 (+42.1%), from €742,516 to €1.1m
- Tax, wage and social debts -€24,507
down €24,507 (-18.7%), from €131,294 to €106,787
- Gross operating margin +€207,905
up €207,905 (+36.6%), from €567,532 to €775,437
- Taxes +€47,686
up €47,686 (+35.2%), from €135,503 to €183,189
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 | €918,543 | €1,204,036 | +€285,493 | +31.1% |
| Fixed assets | 21/28 | €50,062 | €35,401 | -€14,660 | -29.3% |
| Tangible fixed assets | 22/27 | €50,062 | €35,401 | -€14,660 | -29.3% |
| Furniture and vehicles | 24 | €37,733 | €24,486 | -€13,247 | -35.1% |
| Other tangible fixed assets | 26 | €12,328 | €10,915 | -€1,414 | -11.5% |
| Current assets | 29/58 | €868,482 | €1,168,635 | +€300,153 | +34.6% |
| Amounts receivable within one year | 40/41 | €350,581 | €384,886 | +€34,305 | +9.8% |
| Trade receivables | 40 | €147,414 | €246,260 | +€98,846 | +67.1% |
| Other amounts receivable | 41 | €203,168 | €138,626 | -€64,541 | -31.8% |
| Current investments | 50/53 | €485,000 | €527,170 | +€42,170 | +8.7% |
| Cash at bank and in hand | 54/58 | €29,338 | €252,401 | +€223,063 | +760% |
| Deferred charges and accrued income | 490/1 | €3,562 | €4,178 | +€616 | +17.3% |
| Total equity and liabilities | 10/49 | €918,543 | €1,204,036 | +€285,493 | +31.1% |
| Equity | 10/15 | €747,516 | €1,060,444 | +€312,928 | +41.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €742,516 | €1,055,444 | +€312,928 | +42.1% |
| Amounts payable | 17/49 | €171,028 | €143,592 | -€27,436 | -16.0% |
| Amounts payable after more than one year | 17 | €22,690 | €11,073 | -€11,617 | -51.2% |
| Financial debts | 170/4 | €22,690 | €11,073 | -€11,617 | -51.2% |
| Amounts payable within one year | 42/48 | €148,338 | €125,644 | -€22,693 | -15.3% |
| Current portion of amounts payable after more than one year | 42 | €11,154 | €11,617 | +€463 | +4.2% |
| Financial debts | 43 | €5,367 | €6,887 | +€1,521 | +28.3% |
| Credit institutions | 430/8 | €5,367 | €6,887 | +€1,521 | +28.3% |
| Trade debts | 44 | €523 | €353 | -€170 | -32.5% |
| Suppliers | 440/4 | €523 | €353 | -€170 | -32.5% |
| Taxes, remuneration and social security | 45 | €131,294 | €106,787 | -€24,507 | -18.7% |
| Taxes | 450/3 | €131,294 | €106,787 | -€24,507 | -18.7% |
| Accrued charges and deferred income | 492/3 | - | €6,875 | +€6,875 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,022 | €14,660 | +€638 | +4.6% |
| Other operating charges | 640/8 | €627 | €1,045 | +€418 | +66.8% |
| Gross operating margin | 9900 | €567,532 | €775,437 | +€207,905 | +36.6% |
| Operating profit (loss) | 9901 | €552,883 | €759,731 | +€206,848 | +37.4% |
| Financial income | 75/76B | €17,014 | €13,328 | -€3,686 | -21.7% |
| Recurring financial income | 75 | €17,014 | €13,328 | -€3,686 | -21.7% |
| Financial charges | 65/66B | €1,739 | €1,942 | +€203 | +11.7% |
| Recurring financial charges | 65 | €1,739 | €1,942 | +€203 | +11.7% |
| Profit (loss) for the period before taxes | 9903 | €568,158 | €771,117 | +€202,960 | +35.7% |
| Income taxes | 67/77 | €135,503 | €183,189 | +€47,686 | +35.2% |
| Profit (loss) for the period | 9904 | €432,654 | €587,928 | +€155,274 | +35.9% |
| Profit (loss) for the period to be appropriated | 9905 | €432,654 | €587,928 | +€155,274 | +35.9% |
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 20 October 2026 via checked.be.