Tomra Systems: 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.
Tomra Systems
Largest movements
- Cash -€719,193
down €719,193 (-93.6%), from €768,130 to €48,937
mainly Receivables within one year (-€477,213) and Other debts (-€332,335)
- Receivables within one year +€477,213
up €477,213 (+71.2%), from €670,462 to €1.1m
of which Other amounts receivable: +€566,421
- Tangible fixed assets -€100,471
down €100,471 (-26.2%), from €383,875 to €283,404
of which Furniture and vehicles: -€81,495
- Stocks and contracts +€42,629
up €42,629 (+20.7%), from €206,347 to €248,976
- Other debts -€332,335
down €332,335 (-79.5%), from €418,034 to €85,699
- Tax, wage and social debts +€134,250
up €134,250 (+42.2%), from €318,339 to €452,589
of which Remuneration and social security: +€130,326
- Trade debts -€81,418
down €81,418 (-19.1%), from €425,181 to €343,763
- Staff costs +€232,960
up €232,960 (+14.2%), from €1.6m to €1.9m
- Taxes -€82,923
down €82,923 (-68.3%), from €121,462 to €38,539
- Depreciation +€35,913
up €35,913 (+24.1%), from €148,798 to €184,711
- Write-downs +€30,022
up €30,022, from -€16,604 to €13,419
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.
Cash bridge derived
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 | €2,061,512 | €1,775,104 | -€286,408 | -13.9% |
| Fixed assets | 21/28 | €397,876 | €297,405 | -€100,471 | -25.3% |
| Tangible fixed assets | 22/27 | €383,875 | €283,404 | -€100,471 | -26.2% |
| Furniture and vehicles | 24 | €353,783 | €272,288 | -€81,495 | -23.0% |
| Other tangible fixed assets | 26 | €30,092 | €11,116 | -€18,976 | -63.1% |
| Financial fixed assets | 28 | €14,001 | €14,001 | = | 0.0% |
| Current assets | 29/58 | €1,663,636 | €1,477,700 | -€185,937 | -11.2% |
| Stocks and contracts in progress | 3 | €206,347 | €248,976 | +€42,629 | +20.7% |
| Stocks | 30/36 | €206,347 | €248,976 | +€42,629 | +20.7% |
| Amounts receivable within one year | 40/41 | €670,462 | €1,147,675 | +€477,213 | +71.2% |
| Trade receivables | 40 | €629,957 | €540,750 | -€89,207 | -14.2% |
| Other amounts receivable | 41 | €40,505 | €606,926 | +€566,421 | +1398.4% |
| Cash at bank and in hand | 54/58 | €768,130 | €48,937 | -€719,193 | -93.6% |
| Deferred charges and accrued income | 490/1 | €18,698 | €32,111 | +€13,414 | +71.7% |
| Total equity and liabilities | 10/49 | €2,061,512 | €1,775,104 | -€286,408 | -13.9% |
| Equity | 10/15 | €506,993 | €506,993 | = | 0.0% |
| Contributions | 10/11 | €125,000 | €125,000 | = | 0.0% |
| Capital | 10 | €125,000 | €125,000 | = | 0.0% |
| Issued capital | 100 | €125,000 | €125,000 | = | 0.0% |
| Reserves | 13 | €381,993 | €381,993 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,500 | €12,500 | = | 0.0% |
| Legal reserve | 130 | €12,500 | €12,500 | = | 0.0% |
| Distributable reserves | 133 | €369,493 | €369,493 | = | 0.0% |
| Provisions and deferred taxes | 16 | €380,859 | €378,582 | -€2,277 | -0.6% |
| Provisions for liabilities and charges | 160/5 | €380,859 | €378,582 | -€2,277 | -0.6% |
| Environmental obligations | 163 | €259,376 | €259,183 | -€193 | -0.1% |
| Other liabilities and charges | 164/5 | €121,484 | €119,400 | -€2,084 | -1.7% |
| Amounts payable | 17/49 | €1,173,660 | €889,529 | -€284,131 | -24.2% |
| Amounts payable within one year | 42/48 | €1,167,271 | €882,051 | -€285,220 | -24.4% |
| Trade debts | 44 | €425,181 | €343,763 | -€81,418 | -19.1% |
| Suppliers | 440/4 | €425,181 | €343,763 | -€81,418 | -19.1% |
| Advances received on contracts in progress | 46 | €5,717 | - | -€5,717 | |
| Taxes, remuneration and social security | 45 | €318,339 | €452,589 | +€134,250 | +42.2% |
| Taxes | 450/3 | €71,058 | €74,982 | +€3,924 | +5.5% |
| Remuneration and social security | 454/9 | €247,281 | €377,607 | +€130,326 | +52.7% |
| Other amounts payable | 47/48 | €418,034 | €85,699 | -€332,335 | -79.5% |
| Accrued charges and deferred income | 492/3 | €6,389 | €7,478 | +€1,089 | +17.0% |
| Non-recurring operating income | 76A | €80,500 | €9,500 | -€71,000 | -88.2% |
| Remuneration, social security and pensions | 62 | €1,638,223 | €1,871,183 | +€232,960 | +14.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €148,798 | €184,711 | +€35,913 | +24.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€16,604 | €13,419 | +€30,022 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€342 | -€2,277 | -€1,935 | -565.4% |
| Other operating charges | 640/8 | - | €5,291 | +€5,291 | |
| Non-recurring operating charges | 66A | €9,539 | €6,981 | -€2,558 | -26.8% |
| Gross operating margin | 9900 | €2,186,561 | €2,189,594 | +€3,033 | +0.1% |
| Operating profit (loss) | 9901 | €406,946 | €110,285 | -€296,660 | -72.9% |
| Financial income | 75/76B | €29,114 | €13,954 | -€15,160 | -52.1% |
| Recurring financial income | 75 | €29,114 | €13,954 | -€15,160 | -52.1% |
| Financial charges | 65/66B | €1,022 | €1 | -€1,021 | -99.9% |
| Recurring financial charges | 65 | €1,022 | €1 | -€1,021 | -99.9% |
| Profit (loss) for the period before taxes | 9903 | €435,037 | €124,238 | -€310,799 | -71.4% |
| Income taxes | 67/77 | €121,462 | €38,539 | -€82,923 | -68.3% |
| Profit (loss) for the period | 9904 | €313,576 | €85,699 | -€227,877 | -72.7% |
| Profit (loss) for the period to be appropriated | 9905 | €313,576 | €85,699 | -€227,877 | -72.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.