TOMOER: what changed
TOMOER
Largest movements
- Tangible fixed assets -€4,399
down €4,399 (-100%), from €4,399 to €0
of which Other tangible fixed assets: -€4,399
- Receivables within one year +€3,252
up €3,252 (+1,390%), from €234 to €3,486
of which Trade receivables: +€3,395
- Cash -€846
down €846 (-84.1%), from €1,006 to €160
mainly Trade debts (-€9,375) and Net result for the year (-€5,071)
- Deferred charges and accrued income +€275
new in 2025: €275
- Tax, wage and social debts +€12,618
up €12,618, from €0 to €12,618
- Trade debts -€9,375
down €9,375 (-78.4%), from €11,963 to €2,587
- Profit (loss) carried forward -€5,071
down €5,071 (-13.3%), from -€38,047 to -€43,117
- Other debts +€111
up €111 (+12.5%), from €886 to €997
- Gross operating margin +€6,125
up €6,125, from -€4,335 to €1,791
- Other operating charges +€2,158
up €2,158 (+203%), from €1,060 to €3,218
- Financial charges +€1,219
up €1,219 (+122%), from €1,000 to €2,219
- Depreciation -€1,088
down €1,088 (-100%), from €1,088 to €0
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 | €5,639 | €3,921 | -€1,717 | -30.5% |
| Fixed assets | 21/28 | €4,399 | €0 | -€4,399 | -100% |
| Tangible fixed assets | 22/27 | €4,399 | €0 | -€4,399 | -100% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Other tangible fixed assets | 26 | €4,399 | €0 | -€4,399 | -100% |
| Current assets | 29/58 | €1,240 | €3,921 | +€2,681 | +216% |
| Amounts receivable within one year | 40/41 | €234 | €3,486 | +€3,252 | +1,390% |
| Trade receivables | 40 | €61 | €3,456 | +€3,395 | +5,524% |
| Other amounts receivable | 41 | €172 | €30 | -€143 | -82.8% |
| Cash at bank and in hand | 54/58 | €1,006 | €160 | -€846 | -84.1% |
| Deferred charges and accrued income | 490/1 | - | €275 | +€275 | |
| Total equity and liabilities | 10/49 | €5,639 | €3,921 | -€1,717 | -30.5% |
| Equity | 10/15 | -€7,210 | -€12,281 | -€5,071 | -70.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €24,636 | €24,636 | = | 0.0% |
| Non-distributable reserves | 130/1 | €620 | €620 | = | 0.0% |
| Reserves not available under the articles | 1311 | €620 | €620 | = | 0.0% |
| Distributable reserves | 133 | €24,016 | €24,016 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,047 | -€43,117 | -€5,071 | -13.3% |
| Amounts payable | 17/49 | €12,849 | €16,202 | +€3,353 | +26.1% |
| Amounts payable within one year | 42/48 | €12,849 | €16,202 | +€3,353 | +26.1% |
| Trade debts | 44 | €11,963 | €2,587 | -€9,375 | -78.4% |
| Suppliers | 440/4 | €11,963 | €2,587 | -€9,375 | -78.4% |
| Taxes, remuneration and social security | 45 | €0 | €12,618 | +€12,618 | |
| Taxes | 450/3 | €0 | €12,618 | +€12,618 | |
| Other amounts payable | 47/48 | €886 | €997 | +€111 | +12.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,088 | €0 | -€1,088 | -100% |
| Other operating charges | 640/8 | €1,060 | €3,218 | +€2,158 | +203% |
| Non-recurring operating charges | 66A | - | €1,424 | +€1,424 | |
| Gross operating margin | 9900 | -€4,335 | €1,791 | +€6,125 | |
| Operating profit (loss) | 9901 | -€6,483 | -€2,851 | +€3,632 | +56.0% |
| Financial income | 75/76B | €29 | €0 | -€29 | -100% |
| Recurring financial income | 75 | €29 | €0 | -€29 | -100% |
| Financial charges | 65/66B | €1,000 | €2,219 | +€1,219 | +122% |
| Recurring financial charges | 65 | €1,000 | €2,219 | +€1,219 | +122% |
| Profit (loss) for the period before taxes | 9903 | -€7,454 | -€5,071 | +€2,383 | +32.0% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€7,454 | -€5,071 | +€2,383 | +32.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,454 | -€5,071 | +€2,383 | +32.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.