TOMOE: what changed
Two fiscal 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.
TOMOE
Largest movements
- Cash +€177,447
up €177,447 (+323.7%), from €54,812 to €232,259
mainly Net result for the year (+€305,088) and Other debts (+€235,430)
- Tangible fixed assets +€48,233
up €48,233 (+22.1%), from €218,026 to €266,259
of which Furniture and vehicles: +€65,716
- Receivables after one year -€9,017
down €9,017 (-25.0%), from €36,038 to €27,021
- Other debts +€235,430
new in 2024: €235,430
- Tax, wage and social debts -€91,002
down €91,002 (-90.5%), from €100,566 to €9,564
of which Remuneration and social security: -€92,003
- Reserves +€86,060
up €86,060 (+60.8%), from €141,440 to €227,500
of which Distributable reserves: +€145,000
- Debts after one year -€22,071
down €22,071 (-16.4%), from €134,899 to €112,828
- Trade debts +€14,363
up €14,363 (+6272.1%), from €229 to €14,592
- Financial income +€200,000
up €200,000 (+400.0%), from €50,000 to €250,000
- Gross operating margin +€23,453
up €23,453 (+29.3%), from €80,170 to €103,623
- Taxes -€6,710
down €6,710 (-38.1%), from €17,599 to €10,889
- Other operating charges +€5,703
up €5,703 (+171.5%), from €3,326 to €9,029
- Financial charges -€1,213
down €1,213 (-35.4%), from €3,426 to €2,213
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €428,265 | €649,233 | +€220,968 | +51.6% |
| Fixed assets | 21/28 | €293,371 | €341,604 | +€48,233 | +16.4% |
| Tangible fixed assets | 22/27 | €218,026 | €266,259 | +€48,233 | +22.1% |
| Land and buildings | 22 | €149,517 | €143,199 | -€6,318 | -4.2% |
| Plant, machinery and equipment | 23 | €51,069 | €39,904 | -€11,165 | -21.9% |
| Furniture and vehicles | 24 | €17,440 | €83,156 | +€65,716 | +376.8% |
| Financial fixed assets | 28 | €75,345 | €75,345 | = | 0.0% |
| Current assets | 29/58 | €134,894 | €307,629 | +€172,735 | +128.1% |
| Amounts receivable after more than one year | 29 | €36,038 | €27,021 | -€9,017 | -25.0% |
| Other amounts receivable | 291 | €36,038 | €27,021 | -€9,017 | -25.0% |
| Amounts receivable within one year | 40/41 | €33,338 | €37,560 | +€4,222 | +12.7% |
| Trade receivables | 40 | €5,886 | €8,420 | +€2,534 | +43.1% |
| Other amounts receivable | 41 | €27,452 | €29,140 | +€1,688 | +6.1% |
| Cash at bank and in hand | 54/58 | €54,812 | €232,259 | +€177,447 | +323.7% |
| Deferred charges and accrued income | 490/1 | €10,706 | €10,789 | +€83 | +0.8% |
| Total equity and liabilities | 10/49 | €428,265 | €649,233 | +€220,968 | +51.6% |
| Equity | 10/15 | €167,835 | €252,923 | +€85,088 | +50.7% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €141,440 | €227,500 | +€86,060 | +60.8% |
| Tax-exempt reserves | 132 | €58,940 | - | -€58,940 | |
| Distributable reserves | 133 | €82,500 | €227,500 | +€145,000 | +175.8% |
| Profit (loss) carried forward | 14 | €1,395 | €423 | -€972 | -69.7% |
| Amounts payable | 17/49 | €260,430 | €396,310 | +€135,880 | +52.2% |
| Amounts payable after more than one year | 17 | €134,899 | €112,828 | -€22,071 | -16.4% |
| Financial debts | 170/4 | €134,899 | €112,828 | -€22,071 | -16.4% |
| Amounts payable within one year | 42/48 | €124,338 | €283,482 | +€159,144 | +128.0% |
| Current portion of amounts payable after more than one year | 42 | €23,543 | €23,896 | +€353 | +1.5% |
| Trade debts | 44 | €229 | €14,592 | +€14,363 | +6272.1% |
| Suppliers | 440/4 | €229 | €14,592 | +€14,363 | +6272.1% |
| Taxes, remuneration and social security | 45 | €100,566 | €9,564 | -€91,002 | -90.5% |
| Taxes | 450/3 | €8,563 | €9,564 | +€1,001 | +11.7% |
| Remuneration and social security | 454/9 | €92,003 | - | -€92,003 | |
| Other amounts payable | 47/48 | - | €235,430 | +€235,430 | |
| Accrued charges and deferred income | 492/3 | €1,193 | - | -€1,193 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,715 | €26,404 | +€689 | +2.7% |
| Other operating charges | 640/8 | €3,326 | €9,029 | +€5,703 | +171.5% |
| Gross operating margin | 9900 | €80,170 | €103,623 | +€23,453 | +29.3% |
| Operating profit (loss) | 9901 | €51,129 | €68,190 | +€17,061 | +33.4% |
| Financial income | 75/76B | €50,000 | €250,000 | +€200,000 | +400.0% |
| Recurring financial income | 75 | €50,000 | €250,000 | +€200,000 | +400.0% |
| Financial charges | 65/66B | €3,426 | €2,213 | -€1,213 | -35.4% |
| Recurring financial charges | 65 | €3,426 | €2,213 | -€1,213 | -35.4% |
| Profit (loss) for the period before taxes | 9903 | €97,703 | €315,977 | +€218,274 | +223.4% |
| Income taxes | 67/77 | €17,599 | €10,889 | -€6,710 | -38.1% |
| Profit (loss) for the period | 9904 | €80,104 | €305,088 | +€224,984 | +280.9% |
| Transfer from tax-exempt reserves | 789 | - | €58,940 | +€58,940 | |
| Transfer to tax-exempt reserves | 689 | €42,100 | - | -€42,100 | |
| Profit (loss) for the period to be appropriated | 9905 | €38,004 | €364,028 | +€326,024 | +857.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.