TOMO CONSULTING: 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.
TOMO CONSULTING
Largest movements
- Cash -€21,990
down €21,990 (-37.1%), from €59,274 to €37,285
mainly Contributions, distributions and other (-€52,500) and Receivables within one year (-€18,771)
- Receivables within one year +€18,771
up €18,771 (+102%), from €18,425 to €37,196
of which Trade receivables: +€13,752
- Tangible fixed assets +€1,449
up €1,449 (+61.6%), from €2,352 to €3,801
- Profit (loss) carried forward -€7,838
down €7,838 (-12.5%), from €62,834 to €54,997
- Trade debts +€5,410
up €5,410 (+122%), from €4,444 to €9,854
No income-statement line moved by more than 1% of the activity.
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 | €81,024 | €78,762 | -€2,262 | -2.8% |
| Fixed assets | 21/28 | €2,407 | €3,856 | +€1,449 | +60.2% |
| Tangible fixed assets | 22/27 | €2,352 | €3,801 | +€1,449 | +61.6% |
| Furniture and vehicles | 24 | €2,352 | €3,801 | +€1,449 | +61.6% |
| Financial fixed assets | 28 | €55 | €55 | = | 0.0% |
| Current assets | 29/58 | €78,617 | €74,906 | -€3,711 | -4.7% |
| Amounts receivable within one year | 40/41 | €18,425 | €37,196 | +€18,771 | +102% |
| Trade receivables | 40 | €9,101 | €22,853 | +€13,752 | +151% |
| Other amounts receivable | 41 | €9,324 | €14,343 | +€5,019 | +53.8% |
| Cash at bank and in hand | 54/58 | €59,274 | €37,285 | -€21,990 | -37.1% |
| Deferred charges and accrued income | 490/1 | €917 | €425 | -€492 | -53.6% |
| Total equity and liabilities | 10/49 | €81,024 | €78,762 | -€2,262 | -2.8% |
| Equity | 10/15 | €64,334 | €56,497 | -€7,838 | -12.2% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €62,834 | €54,997 | -€7,838 | -12.5% |
| Amounts payable | 17/49 | €16,689 | €22,266 | +€5,576 | +33.4% |
| Amounts payable within one year | 42/48 | €16,689 | €22,266 | +€5,576 | +33.4% |
| Trade debts | 44 | €4,444 | €9,854 | +€5,410 | +122% |
| Suppliers | 440/4 | €4,444 | €9,854 | +€5,410 | +122% |
| Taxes, remuneration and social security | 45 | €12,245 | €12,412 | +€167 | +1.4% |
| Taxes | 450/3 | €12,245 | €12,412 | +€167 | +1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €649 | €724 | +€75 | +11.6% |
| Gross operating margin | 9900 | €58,147 | €57,680 | -€467 | -0.8% |
| Operating profit (loss) | 9901 | €57,498 | €56,956 | -€542 | -0.9% |
| Financial income | 75/76B | €0 | €198 | +€198 | +1,980,600% |
| Recurring financial income | 75 | €0 | €198 | +€198 | +1,980,600% |
| Financial charges | 65/66B | €154 | €80 | -€74 | -48.0% |
| Recurring financial charges | 65 | €154 | €80 | -€74 | -48.0% |
| Profit (loss) for the period before taxes | 9903 | €57,344 | €57,074 | -€270 | -0.5% |
| Income taxes | 67/77 | €12,245 | €12,412 | +€167 | +1.4% |
| Profit (loss) for the period | 9904 | €45,099 | €44,662 | -€437 | -1.0% |
| Profit (loss) for the period to be appropriated | 9905 | €45,099 | €44,662 | -€437 | -1.0% |
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 13 October 2026 via checked.be.