TOMREC: 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.
TOMREC
Largest movements
- Cash +€61,045
up €61,045 (+53.7%), from €113,623 to €174,668
mainly Net result for the year (+€80,387) and Receivables within one year (+€25,065)
- Receivables within one year -€25,065
down €25,065 (-48.8%), from €51,330 to €26,265
of which Trade receivables: -€24,624
- Reserves +€20,000
up €20,000 (+20.8%), from €96,000 to €116,000
- Tax, wage and social debts +€15,326
up €15,326 (+203.0%), from €7,550 to €22,876
of which Taxes: +€15,326
- Other debts +€14,459
up €14,459 (+45.0%), from €32,141 to €46,600
- Trade debts -€14,407
down €14,407 (-62.6%), from €23,018 to €8,611
- Gross operating margin +€80,514
up €80,514 (+373.6%), from €21,549 to €102,063
- Taxes +€15,077
up €15,077 (+203.0%), from €7,428 to €22,506
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €165,062 | €201,142 | +€36,080 | +21.9% |
| Current assets | 29/58 | €165,062 | €201,142 | +€36,080 | +21.9% |
| Amounts receivable within one year | 40/41 | €51,330 | €26,265 | -€25,065 | -48.8% |
| Trade receivables | 40 | €43,500 | €18,876 | -€24,624 | -56.6% |
| Other amounts receivable | 41 | €7,831 | €7,389 | -€441 | -5.6% |
| Cash at bank and in hand | 54/58 | €113,623 | €174,668 | +€61,045 | +53.7% |
| Deferred charges and accrued income | 490/1 | €109 | €209 | +€100 | +91.2% |
| Total equity and liabilities | 10/49 | €165,062 | €201,142 | +€36,080 | +21.9% |
| Equity | 10/15 | €102,083 | €122,470 | +€20,387 | +20.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €96,000 | €116,000 | +€20,000 | +20.8% |
| Distributable reserves | 133 | €96,000 | €116,000 | +€20,000 | +20.8% |
| Profit (loss) carried forward | 14 | €1,083 | €1,470 | +€387 | +35.7% |
| Amounts payable | 17/49 | €62,979 | €78,672 | +€15,693 | +24.9% |
| Amounts payable within one year | 42/48 | €62,709 | €78,087 | +€15,378 | +24.5% |
| Trade debts | 44 | €23,018 | €8,611 | -€14,407 | -62.6% |
| Suppliers | 440/4 | €23,018 | €8,611 | -€14,407 | -62.6% |
| Taxes, remuneration and social security | 45 | €7,550 | €22,876 | +€15,326 | +203.0% |
| Taxes | 450/3 | €5,550 | €20,876 | +€15,326 | +276.1% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 47/48 | €32,141 | €46,600 | +€14,459 | +45.0% |
| Accrued charges and deferred income | 492/3 | €270 | €585 | +€315 | +116.7% |
| Other operating charges | 640/8 | €80 | €80 | = | 0.0% |
| Gross operating margin | 9900 | €21,549 | €102,063 | +€80,514 | +373.6% |
| Operating profit (loss) | 9901 | €21,469 | €101,983 | +€80,514 | +375.0% |
| Financial income | 75/76B | €1,401 | €996 | -€405 | -28.9% |
| Recurring financial income | 75 | €1,401 | €996 | -€405 | -28.9% |
| Financial charges | 65/66B | €83 | €87 | +€4 | +4.9% |
| Recurring financial charges | 65 | €83 | €87 | +€4 | +4.9% |
| Profit (loss) for the period before taxes | 9903 | €22,788 | €102,893 | +€80,105 | +351.5% |
| Income taxes | 67/77 | €7,428 | €22,506 | +€15,077 | +203.0% |
| Profit (loss) for the period | 9904 | €15,360 | €80,387 | +€65,027 | +423.4% |
| Profit (loss) for the period to be appropriated | 9905 | €15,360 | €80,387 | +€65,027 | +423.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.