TOMMYS: 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.
TOMMYS
Largest movements
- Cash -€17,718
down €17,718 (-37.3%), from €47,440 to €29,723
mainly Debts after one year (-€38,000) and Net result for the year (-€2,049)
- Stocks and contracts -€6,414
down €6,414 (-4.7%), from €137,900 to €131,486
- Debts after one year -€38,000
down €38,000 (-52.1%), from €73,000 to €35,000
- Trade debts +€14,171
up €14,171 (+22.3%), from €63,678 to €77,849
- Profit (loss) carried forward -€2,049
down €2,049 (-8.3%), from €24,568 to €22,519
- Gross operating margin -€2,073
down €2,073, from €1,399 to -€675
- Financial charges +€425
up €425 (+4,253,900%), from €0 to €425
- Other operating charges +€153
up €153 (+39.8%), from €385 to €538
- Depreciation -€137
down €137 (-22.2%), from €618 to €481
- Financial income -€92
down €92 (-31.3%), from €296 to €203
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 | €189,221 | €163,972 | -€25,249 | -13.3% |
| Fixed assets | 21/28 | €709 | €887 | +€179 | +25.2% |
| Tangible fixed assets | 22/27 | €709 | €887 | +€179 | +25.2% |
| Furniture and vehicles | 24 | €709 | €887 | +€179 | +25.2% |
| Current assets | 29/58 | €188,512 | €163,085 | -€25,427 | -13.5% |
| Stocks and contracts in progress | 3 | €137,900 | €131,486 | -€6,414 | -4.7% |
| Stocks | 30/36 | €137,900 | €131,486 | -€6,414 | -4.7% |
| Amounts receivable within one year | 40/41 | €3,074 | €1,380 | -€1,694 | -55.1% |
| Trade receivables | 40 | €3,074 | €1,380 | -€1,694 | -55.1% |
| Cash at bank and in hand | 54/58 | €47,440 | €29,723 | -€17,718 | -37.3% |
| Deferred charges and accrued income | 490/1 | €98 | €496 | +€398 | +408% |
| Total equity and liabilities | 10/49 | €189,221 | €163,972 | -€25,249 | -13.3% |
| Equity | 10/15 | €45,028 | €42,979 | -€2,049 | -4.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €24,568 | €22,519 | -€2,049 | -8.3% |
| Amounts payable | 17/49 | €144,193 | €120,994 | -€23,200 | -16.1% |
| Amounts payable after more than one year | 17 | €73,000 | €35,000 | -€38,000 | -52.1% |
| Other amounts payable | 178/9 | €73,000 | €35,000 | -€38,000 | -52.1% |
| Amounts payable within one year | 42/48 | €67,838 | €82,638 | +€14,800 | +21.8% |
| Trade debts | 44 | €63,678 | €77,849 | +€14,171 | +22.3% |
| Suppliers | 440/4 | €63,678 | €77,849 | +€14,171 | +22.3% |
| Advances received on contracts in progress | 46 | €405 | - | -€405 | |
| Taxes, remuneration and social security | 45 | €3,484 | €3,972 | +€489 | +14.0% |
| Taxes | 450/3 | €3,484 | €1,972 | -€1,512 | -43.4% |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | €271 | €817 | +€546 | +201% |
| Accrued charges and deferred income | 492/3 | €3,355 | €3,355 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €618 | €481 | -€137 | -22.2% |
| Other operating charges | 640/8 | €385 | €538 | +€153 | +39.8% |
| Gross operating margin | 9900 | €1,399 | -€675 | -€2,073 | |
| Operating profit (loss) | 9901 | €396 | -€1,693 | -€2,089 | |
| Financial income | 75/76B | €296 | €203 | -€92 | -31.3% |
| Recurring financial income | 75 | €296 | €203 | -€92 | -31.3% |
| Financial charges | 65/66B | €0 | €425 | +€425 | +4,253,900% |
| Recurring financial charges | 65 | €0 | €425 | +€425 | +4,253,900% |
| Profit (loss) for the period before taxes | 9903 | €692 | -€1,916 | -€2,607 | |
| Income taxes | 67/77 | €120 | €133 | +€14 | +11.4% |
| Profit (loss) for the period | 9904 | €572 | -€2,049 | -€2,621 | |
| Profit (loss) for the period to be appropriated | 9905 | €572 | -€2,049 | -€2,621 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.