TOMMY VM'S: what changed
TOMMY VM'S
Largest movements
- Cash -€57,806
down €57,806 (-64.2%), from €89,999 to €32,193
mainly Net result for the year (-€73,857) and Contributions, distributions and other (-€17,647)
- Receivables within one year -€23,766
down €23,766 (-36.8%), from €64,527 to €40,761
of which Other amounts receivable: -€22,064
- Tangible fixed assets -€11,538
down €11,538 (-55.4%), from €20,813 to €9,275
of which Furniture and vehicles: -€10,708
- Profit (loss) carried forward -€91,504
down €91,504, from €81,621 to -€9,883
- Other debts -€1,794
down €1,794 (-30.9%), from €5,814 to €4,020
- Gross operating margin -€18,228
down €18,228 (-43.7%), from -€41,674 to -€59,903
- Financial income -€1,135
down €1,135 (-58.7%), from €1,935 to €800
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €177,847 | €83,591 | -€94,257 | -53.0% |
| Fixed assets | 21/28 | €20,813 | €9,275 | -€11,538 | -55.4% |
| Tangible fixed assets | 22/27 | €20,813 | €9,275 | -€11,538 | -55.4% |
| Plant, machinery and equipment | 23 | €2,650 | €1,821 | -€830 | -31.3% |
| Furniture and vehicles | 24 | €18,163 | €7,454 | -€10,708 | -59.0% |
| Current assets | 29/58 | €157,035 | €74,316 | -€82,719 | -52.7% |
| Amounts receivable within one year | 40/41 | €64,527 | €40,761 | -€23,766 | -36.8% |
| Trade receivables | 40 | €1,702 | - | -€1,702 | |
| Other amounts receivable | 41 | €62,825 | €40,761 | -€22,064 | -35.1% |
| Cash at bank and in hand | 54/58 | €89,999 | €32,193 | -€57,806 | -64.2% |
| Deferred charges and accrued income | 490/1 | €2,509 | €1,362 | -€1,147 | -45.7% |
| Total equity and liabilities | 10/49 | €177,847 | €83,591 | -€94,257 | -53.0% |
| Equity | 10/15 | €166,571 | €75,067 | -€91,504 | -54.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €79,950 | €79,950 | = | 0.0% |
| Distributable reserves | 133 | €79,950 | €79,950 | = | 0.0% |
| Profit (loss) carried forward | 14 | €81,621 | -€9,883 | -€91,504 | |
| Amounts payable | 17/49 | €11,277 | €8,524 | -€2,753 | -24.4% |
| Amounts payable within one year | 42/48 | €11,277 | €8,524 | -€2,753 | -24.4% |
| Trade debts | 44 | €1,702 | €762 | -€940 | -55.2% |
| Suppliers | 440/4 | €1,702 | €762 | -€940 | -55.2% |
| Taxes, remuneration and social security | 45 | €3,761 | €3,742 | -€20 | -0.5% |
| Taxes | 450/3 | €3,761 | €3,742 | -€20 | -0.5% |
| Other amounts payable | 47/48 | €5,814 | €4,020 | -€1,794 | -30.9% |
| Non-recurring operating income | 76A | €5,785 | - | -€5,785 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,467 | €13,350 | -€117 | -0.9% |
| Other operating charges | 640/8 | €511 | €924 | +€413 | +80.8% |
| Gross operating margin | 9900 | -€41,674 | -€59,903 | -€18,228 | -43.7% |
| Operating profit (loss) | 9901 | -€55,653 | -€74,177 | -€18,524 | -33.3% |
| Financial income | 75/76B | €1,935 | €800 | -€1,135 | -58.7% |
| Recurring financial income | 75 | €1,935 | €800 | -€1,135 | -58.7% |
| Financial charges | 65/66B | €99 | €120 | +€21 | +21.1% |
| Recurring financial charges | 65 | €99 | €120 | +€21 | +21.1% |
| Profit (loss) for the period before taxes | 9903 | -€53,817 | -€73,497 | -€19,680 | -36.6% |
| Income taxes | 67/77 | €371 | €360 | -€11 | -2.9% |
| Profit (loss) for the period | 9904 | -€54,187 | -€73,857 | -€19,669 | -36.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€54,187 | -€73,857 | -€19,669 | -36.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.