TOMMO GROUP: 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.
TOMMO GROUP
Largest movements
- Cash +€42,969
up €42,969 (+426%), from €10,088 to €53,056
mainly Net result for the year (+€53,517) and Other debts (+€18,894)
- Receivables within one year +€40,382
up €40,382 (+186%), from €21,712 to €62,094
of which Trade receivables: +€56,351
- Tangible fixed assets +€19,019
up €19,019 (+75.6%), from €25,172 to €44,191
- Deferred charges and accrued income -€3,123
no longer reported in 2025 (was €3,123)
- Profit (loss) carried forward +€53,517
up €53,517 (+278%), from €19,247 to €72,763
- Other debts +€18,894
new in 2025: €18,894
- Tax, wage and social debts +€15,413
up €15,413 (+113%), from €13,646 to €29,059
- Trade debts +€11,423
new in 2025: €11,423
- Gross operating margin +€49,955
up €49,955 (+160%), from €31,307 to €81,262
- Taxes +€16,139
up €16,139 (+300%), from €5,381 to €21,521
- Depreciation -€3,119
down €3,119 (-42.7%), from €7,302 to €4,183
- Other operating charges +€1,897
up €1,897 (+1,649%), from €115 to €2,012
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 | €60,094 | €159,341 | +€99,247 | +165% |
| Fixed assets | 21/28 | €25,172 | €44,191 | +€19,019 | +75.6% |
| Tangible fixed assets | 22/27 | €25,172 | €44,191 | +€19,019 | +75.6% |
| Furniture and vehicles | 24 | €25,172 | €44,191 | +€19,019 | +75.6% |
| Current assets | 29/58 | €34,922 | €115,150 | +€80,228 | +230% |
| Amounts receivable within one year | 40/41 | €21,712 | €62,094 | +€40,382 | +186% |
| Trade receivables | 40 | - | €56,351 | +€56,351 | |
| Other amounts receivable | 41 | €21,712 | €5,743 | -€15,969 | -73.5% |
| Cash at bank and in hand | 54/58 | €10,088 | €53,056 | +€42,969 | +426% |
| Deferred charges and accrued income | 490/1 | €3,123 | - | -€3,123 | |
| Total equity and liabilities | 10/49 | €60,094 | €159,341 | +€99,247 | +165% |
| Equity | 10/15 | €44,747 | €98,263 | +€53,517 | +120% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €18,000 | €18,000 | = | 0.0% |
| Distributable reserves | 133 | €18,000 | €18,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,247 | €72,763 | +€53,517 | +278% |
| Amounts payable | 17/49 | €15,348 | €61,078 | +€45,730 | +298% |
| Amounts payable within one year | 42/48 | €15,348 | €61,078 | +€45,730 | +298% |
| Financial debts | 43 | €1,702 | €1,702 | = | 0.0% |
| Credit institutions | 430/8 | €1,702 | €1,702 | = | 0.0% |
| Trade debts | 44 | - | €11,423 | +€11,423 | |
| Suppliers | 440/4 | - | €11,423 | +€11,423 | |
| Taxes, remuneration and social security | 45 | €13,646 | €29,059 | +€15,413 | +113% |
| Taxes | 450/3 | €13,646 | €29,059 | +€15,413 | +113% |
| Other amounts payable | 47/48 | - | €18,894 | +€18,894 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,302 | €4,183 | -€3,119 | -42.7% |
| Other operating charges | 640/8 | €115 | €2,012 | +€1,897 | +1,649% |
| Gross operating margin | 9900 | €31,307 | €81,262 | +€49,955 | +160% |
| Operating profit (loss) | 9901 | €23,890 | €75,067 | +€51,178 | +214% |
| Financial charges | 65/66B | €45 | €30 | -€15 | -33.5% |
| Recurring financial charges | 65 | €45 | €30 | -€15 | -33.5% |
| Profit (loss) for the period before taxes | 9903 | €23,845 | €75,037 | +€51,193 | +215% |
| Income taxes | 67/77 | €5,381 | €21,521 | +€16,139 | +300% |
| Profit (loss) for the period | 9904 | €18,464 | €53,517 | +€35,053 | +190% |
| Profit (loss) for the period to be appropriated | 9905 | €18,464 | €53,517 | +€35,053 | +190% |
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 27 October 2026 via checked.be.