TOMMO: 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.
TOMMO
Largest movements
- Cash +€37,820
up €37,820 (+335.0%), from €11,291 to €49,111
- Receivables within one year -€17,732
down €17,732 (-69.8%), from €25,407 to €7,675
of which Trade receivables: -€25,095
- Tangible fixed assets -€14,682
down €14,682 (-69.0%), from €21,274 to €6,592
- Stocks and contracts +€6,612
up €6,612 (+2378.5%), from €278 to €6,890
- Intangible fixed assets -€2,222
down €2,222 (-35.3%), from €6,293 to €4,071
- Profit (loss) carried forward +€23,193
up €23,193 (+65.9%), from €35,169 to €58,361
- Trade debts -€8,618
down €8,618 (-96.5%), from €8,926 to €309
- Other debts -€3,996
no longer reported in 2025 (was €3,996)
- Tax, wage and social debts -€982
down €982 (-14.8%), from €6,650 to €5,668
of which Taxes: -€2,011
- Staff costs +€20,490
up €20,490 (+63.4%), from €32,334 to €52,824
- Gross operating margin +€16,192
up €16,192 (+32.6%), from €49,669 to €65,861
- Depreciation +€6,069
up €6,069 (+255.5%), from €2,375 to €8,444
- Other operating charges +€2,020
up €2,020 (+161.9%), from €1,248 to €3,268
- Taxes -€1,966
down €1,966 (-69.2%), from €2,842 to €876
From the 2023 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €64,740 | €74,338 | +€9,598 | +14.8% |
| Fixed assets | 21/28 | €27,566 | €10,662 | -€16,904 | -61.3% |
| Intangible fixed assets | 21 | €6,293 | €4,071 | -€2,222 | -35.3% |
| Tangible fixed assets | 22/27 | €21,274 | €6,592 | -€14,682 | -69.0% |
| Furniture and vehicles | 24 | €21,274 | €6,592 | -€14,682 | -69.0% |
| Current assets | 29/58 | €37,174 | €63,676 | +€26,502 | +71.3% |
| Stocks and contracts in progress | 3 | €278 | €6,890 | +€6,612 | +2378.5% |
| Stocks | 30/36 | €278 | €6,890 | +€6,612 | +2378.5% |
| Amounts receivable within one year | 40/41 | €25,407 | €7,675 | -€17,732 | -69.8% |
| Trade receivables | 40 | €25,407 | €312 | -€25,095 | -98.8% |
| Other amounts receivable | 41 | - | €7,363 | +€7,363 | |
| Cash at bank and in hand | 54/58 | €11,291 | €49,111 | +€37,820 | +335.0% |
| Deferred charges and accrued income | 490/1 | €198 | - | -€198 | |
| Total equity and liabilities | 10/49 | €64,740 | €74,338 | +€9,598 | +14.8% |
| Equity | 10/15 | €45,169 | €68,361 | +€23,193 | +51.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,169 | €58,361 | +€23,193 | +65.9% |
| Amounts payable | 17/49 | €19,571 | €5,977 | -€13,595 | -69.5% |
| Amounts payable within one year | 42/48 | €19,571 | €5,977 | -€13,595 | -69.5% |
| Trade debts | 44 | €8,926 | €309 | -€8,618 | -96.5% |
| Suppliers | 440/4 | €8,926 | €309 | -€8,618 | -96.5% |
| Taxes, remuneration and social security | 45 | €6,650 | €5,668 | -€982 | -14.8% |
| Taxes | 450/3 | €4,259 | €2,248 | -€2,011 | -47.2% |
| Remuneration and social security | 454/9 | €2,390 | €3,420 | +€1,029 | +43.1% |
| Other amounts payable | 47/48 | €3,996 | - | -€3,996 | |
| Remuneration, social security and pensions | 62 | €32,334 | €52,824 | +€20,490 | +63.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,375 | €8,444 | +€6,069 | +255.5% |
| Other operating charges | 640/8 | €1,248 | €3,268 | +€2,020 | +161.9% |
| Gross operating margin | 9900 | €49,669 | €65,861 | +€16,192 | +32.6% |
| Operating profit (loss) | 9901 | €13,711 | €1,325 | -€12,386 | -90.3% |
| Financial income | 75/76B | - | €223 | +€223 | |
| Recurring financial income | 75 | - | €223 | +€223 | |
| Financial charges | 65/66B | €153 | €219 | +€66 | +43.1% |
| Recurring financial charges | 65 | €153 | €219 | +€66 | +43.1% |
| Profit (loss) for the period before taxes | 9903 | €13,558 | €1,329 | -€12,229 | -90.2% |
| Income taxes | 67/77 | €2,842 | €876 | -€1,966 | -69.2% |
| Profit (loss) for the period | 9904 | €10,716 | €453 | -€10,263 | -95.8% |
| Profit (loss) for the period to be appropriated | 9905 | €10,716 | €453 | -€10,263 | -95.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2023 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.