TOMONA: 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.
TOMONA
Largest movements
- Cash +€15,959
up €15,959 (+11.9%), from €134,285 to €150,244
mainly Net result for the year (+€46,460) and Other debts (+€44,970)
- Tangible fixed assets -€7,802
down €7,802 (-10.2%), from €76,596 to €68,794
of which Leasing and similar rights: -€8,051
- Stocks and contracts +€4,733
up €4,733 (+3.7%), from €127,690 to €132,423
- Other debts +€44,970
up €44,970 (+149451.3%), from €30 to €45,000
- Debts after one year -€26,906
down €26,906 (-97.5%), from €27,604 to €697
- Tax, wage and social debts -€4,870
down €4,870 (-11.2%), from €43,656 to €38,786
of which Remuneration and social security: -€5,502
- Other operating charges -€22,198
down €22,198 (-88.3%), from €25,127 to €2,930
- Gross operating margin +€16,426
up €16,426 (+7.9%), from €209,114 to €225,540
- Taxes +€9,719
up €9,719 (+238.5%), from €4,075 to €13,795
- Depreciation -€6,743
down €6,743 (-28.6%), from €23,545 to €16,802
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 | €341,363 | €357,685 | +€16,322 | +4.8% |
| Fixed assets | 21/28 | €76,596 | €68,794 | -€7,802 | -10.2% |
| Tangible fixed assets | 22/27 | €76,596 | €68,794 | -€7,802 | -10.2% |
| Land and buildings | 22 | €6,891 | €5,513 | -€1,378 | -20.0% |
| Plant, machinery and equipment | 23 | €34,184 | €31,288 | -€2,897 | -8.5% |
| Furniture and vehicles | 24 | €20,188 | €15,712 | -€4,476 | -22.2% |
| Leasing and similar rights | 25 | €15,333 | €7,281 | -€8,051 | -52.5% |
| Assets under construction and advance payments | 27 | - | €9,000 | +€9,000 | |
| Current assets | 29/58 | €264,767 | €288,891 | +€24,124 | +9.1% |
| Stocks and contracts in progress | 3 | €127,690 | €132,423 | +€4,733 | +3.7% |
| Stocks | 30/36 | €127,690 | €132,423 | +€4,733 | +3.7% |
| Amounts receivable within one year | 40/41 | €559 | €984 | +€425 | +76.1% |
| Trade receivables | 40 | €277 | €975 | +€698 | +252.0% |
| Other amounts receivable | 41 | €282 | €9 | -€273 | -96.7% |
| Cash at bank and in hand | 54/58 | €134,285 | €150,244 | +€15,959 | +11.9% |
| Deferred charges and accrued income | 490/1 | €2,233 | €5,240 | +€3,007 | +134.7% |
| Total equity and liabilities | 10/49 | €341,363 | €357,685 | +€16,322 | +4.8% |
| Equity | 10/15 | €109,873 | €111,333 | +€1,460 | +1.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €90,000 | €90,000 | = | 0.0% |
| Distributable reserves | 133 | €90,000 | €90,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,273 | €2,733 | +€1,460 | +114.7% |
| Amounts payable | 17/49 | €231,490 | €246,352 | +€14,862 | +6.4% |
| Amounts payable after more than one year | 17 | €27,604 | €697 | -€26,906 | -97.5% |
| Financial debts | 170/4 | €27,604 | €697 | -€26,906 | -97.5% |
| Amounts payable within one year | 42/48 | €202,966 | €244,748 | +€41,782 | +20.6% |
| Current portion of amounts payable after more than one year | 42 | €25,989 | €27,579 | +€1,590 | +6.1% |
| Trade debts | 44 | €133,290 | €133,383 | +€93 | +0.1% |
| Suppliers | 440/4 | €133,290 | €133,383 | +€93 | +0.1% |
| Taxes, remuneration and social security | 45 | €43,656 | €38,786 | -€4,870 | -11.2% |
| Taxes | 450/3 | €18,703 | €19,335 | +€632 | +3.4% |
| Remuneration and social security | 454/9 | €24,953 | €19,451 | -€5,502 | -22.0% |
| Other amounts payable | 47/48 | €30 | €45,000 | +€44,970 | +149451.3% |
| Accrued charges and deferred income | 492/3 | €921 | €907 | -€14 | -1.5% |
| Remuneration, social security and pensions | 62 | €139,229 | €138,144 | -€1,085 | -0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,545 | €16,802 | -€6,743 | -28.6% |
| Other operating charges | 640/8 | €25,127 | €2,930 | -€22,198 | -88.3% |
| Gross operating margin | 9900 | €209,114 | €225,540 | +€16,426 | +7.9% |
| Operating profit (loss) | 9901 | €21,212 | €67,664 | +€46,452 | +219.0% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €7,705 | €7,409 | -€296 | -3.8% |
| Recurring financial charges | 65 | €7,705 | €7,409 | -€296 | -3.8% |
| Profit (loss) for the period before taxes | 9903 | €13,507 | €60,255 | +€46,748 | +346.1% |
| Income taxes | 67/77 | €4,075 | €13,795 | +€9,719 | +238.5% |
| Profit (loss) for the period | 9904 | €9,432 | €46,460 | +€37,029 | +392.6% |
| Profit (loss) for the period to be appropriated | 9905 | €9,432 | €46,460 | +€37,029 | +392.6% |
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 30 September 2026 via checked.be.