TomRay: 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.
TomRay
Largest movements
- Tangible fixed assets -€2,261
no longer reported in 2025 (was €2,261)
- Cash -€2,034
down €2,034 (-17.4%), from €11,669 to €9,635
mainly Other debts (-€8,263)
- Other debts -€8,263
no longer reported in 2025 (was €8,263)
- Reserves +€3,514
new in 2025: €3,514
- Tax, wage and social debts +€351
new in 2025: €351
- Gross operating margin +€5,667
up €5,667, from -€1,693 to €3,974
- Depreciation -€4,166
no longer reported in 2025 (was €4,166)
- Other operating charges -€916
no longer reported in 2025 (was €916)
- Taxes +€351
new in 2025: €351
- Financial income +€44
new in 2025: €44
of which Financial income: +€44
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 | €13,930 | €9,635 | -€4,295 | -30.8% |
| Fixed assets | 21/28 | €2,261 | - | -€2,261 | |
| Tangible fixed assets | 22/27 | €2,261 | - | -€2,261 | |
| Furniture and vehicles | 24 | €2,261 | - | -€2,261 | |
| Current assets | 29/58 | €11,669 | €9,635 | -€2,034 | -17.4% |
| Cash at bank and in hand | 54/58 | €11,669 | €9,635 | -€2,034 | -17.4% |
| Total equity and liabilities | 10/49 | €13,930 | €9,635 | -€4,295 | -30.8% |
| Equity | 10/15 | €5,667 | €9,181 | +€3,514 | +62.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €3,514 | +€3,514 | |
| Distributable reserves | 133 | - | €3,514 | +€3,514 | |
| Profit (loss) carried forward | 14 | €2,667 | €2,667 | = | 0.0% |
| Amounts payable | 17/49 | €8,263 | €454 | -€7,808 | -94.5% |
| Amounts payable within one year | 42/48 | €8,263 | €454 | -€7,808 | -94.5% |
| Trade debts | 44 | - | €103 | +€103 | |
| Suppliers | 440/4 | - | €103 | +€103 | |
| Taxes, remuneration and social security | 45 | - | €351 | +€351 | |
| Taxes | 450/3 | - | €351 | +€351 | |
| Other amounts payable | 47/48 | €8,263 | - | -€8,263 | |
| Non-recurring operating income | 76A | - | €4,739 | +€4,739 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,166 | - | -€4,166 | |
| Other operating charges | 640/8 | €916 | - | -€916 | |
| Gross operating margin | 9900 | -€1,693 | €3,974 | +€5,667 | |
| Operating profit (loss) | 9901 | -€6,775 | €3,974 | +€10,749 | |
| Financial income | 75/76B | - | €44 | +€44 | |
| Recurring financial income | 75 | - | €44 | +€44 | |
| Non-recurring financial income | 76B | - | €44 | +€44 | |
| Financial charges | 65/66B | €183 | €153 | -€30 | -16.3% |
| Recurring financial charges | 65 | €183 | €153 | -€30 | -16.3% |
| Profit (loss) for the period before taxes | 9903 | -€6,958 | €3,865 | +€10,823 | |
| Income taxes | 67/77 | - | €351 | +€351 | |
| Profit (loss) for the period | 9904 | -€6,958 | €3,514 | +€10,471 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,958 | €3,514 | +€10,471 |
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 29 September 2026 via checked.be.