TOMMYPENNY: 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.
TOMMYPENNY
Largest movements
- Cash +€8,159
up €8,159 (+10.3%), from €79,218 to €87,378
mainly Other debts (+€28,002) and Net result for the year (+€26,123)
- Other debts +€28,002
up €28,002 (+153%), from €18,327 to €46,329
- Profit (loss) carried forward -€13,877
down €13,877 (-26.2%), from €53,036 to €39,160
- Tax, wage and social debts -€4,192
down €4,192 (-51.3%), from €8,172 to €3,980
- Trade debts -€1,551
down €1,551 (-66.8%), from €2,323 to €772
- Gross operating margin -€2,595
down €2,595 (-6.8%), from €38,274 to €35,679
- Taxes -€766
down €766 (-7.7%), from €10,004 to €9,238
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 | €116,211 | €124,592 | +€8,382 | +7.2% |
| Current assets | 29/58 | €116,211 | €124,592 | +€8,382 | +7.2% |
| Stocks and contracts in progress | 3 | €27,929 | €27,929 | = | 0.0% |
| Stocks | 30/36 | €27,929 | €27,929 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €9,064 | €9,286 | +€223 | +2.5% |
| Trade receivables | 40 | €9,064 | €8,524 | -€539 | -5.9% |
| Other amounts receivable | 41 | - | €762 | +€762 | |
| Cash at bank and in hand | 54/58 | €79,218 | €87,378 | +€8,159 | +10.3% |
| Total equity and liabilities | 10/49 | €116,211 | €124,592 | +€8,382 | +7.2% |
| Equity | 10/15 | €87,388 | €73,511 | -€13,877 | -15.9% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €15,801 | €15,801 | = | 0.0% |
| Distributable reserves | 133 | €15,801 | €15,801 | = | 0.0% |
| Profit (loss) carried forward | 14 | €53,036 | €39,160 | -€13,877 | -26.2% |
| Amounts payable | 17/49 | €28,823 | €51,082 | +€22,259 | +77.2% |
| Amounts payable within one year | 42/48 | €28,823 | €51,082 | +€22,259 | +77.2% |
| Trade debts | 44 | €2,323 | €772 | -€1,551 | -66.8% |
| Suppliers | 440/4 | €2,323 | €772 | -€1,551 | -66.8% |
| Taxes, remuneration and social security | 45 | €8,172 | €3,980 | -€4,192 | -51.3% |
| Taxes | 450/3 | €8,172 | €3,980 | -€4,192 | -51.3% |
| Other amounts payable | 47/48 | €18,327 | €46,329 | +€28,002 | +153% |
| Other operating charges | 640/8 | €190 | €194 | +€4 | +2.1% |
| Gross operating margin | 9900 | €38,274 | €35,679 | -€2,595 | -6.8% |
| Operating profit (loss) | 9901 | €38,084 | €35,485 | -€2,599 | -6.8% |
| Financial charges | 65/66B | €43 | €124 | +€80 | +184% |
| Recurring financial charges | 65 | €43 | €124 | +€80 | +184% |
| Profit (loss) for the period before taxes | 9903 | €38,041 | €35,361 | -€2,679 | -7.0% |
| Income taxes | 67/77 | €10,004 | €9,238 | -€766 | -7.7% |
| Profit (loss) for the period | 9904 | €28,036 | €26,123 | -€1,913 | -6.8% |
| Profit (loss) for the period to be appropriated | 9905 | €28,036 | €26,123 | -€1,913 | -6.8% |
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 28 October 2026 via checked.be.