TOMRON: what changed
Two financial 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.
What changed
TOMRON
NACE 47.762, Retail sale of pets, pet food and pet supplies
financial year 2025 against 2026filed annual accounts (NBB)
Net result for the year
€32,276
2025 · €39,701-€7,425
Equity
€20,971
2025 · €38,695-€17,724
Cash
€73,649
2025 · €66,643+€7,006
Balance sheet total
€289,120
2025 · €312,292-€23,172
Largest movements
Assets
- Receivables after one year -€37,000
down €37,000 (-64.9%), from €57,000 to €20,000
- Stocks and contracts +€10,223
up €10,223 (+6.7%), from €153,710 to €163,933
- Cash +€7,006
up €7,006 (+10.5%), from €66,643 to €73,649
mainly Receivables after one year (+€37,000) and Net result for the year (+€32,276)
- Tangible fixed assets -€4,116
down €4,116 (-26.0%), from €15,800 to €11,684
of which Plant, machinery and equipment: -€6,027
Equity and liabilities
- Trade debts -€24,648
down €24,648 (-15.0%), from €163,803 to €139,155
- Reserves -€20,000
no longer reported in 2026 (was €20,000)
- Current portion of long-term debt +€13,386
up €13,386 (+40.0%), from €33,445 to €46,831
- Other debts +€12,800
up €12,800 (+34.4%), from €37,200 to €50,000
- Short-term financial debts -€9,617
down €9,617 (-96.1%), from €10,005 to €389
Income statement
- Turnover -€68,436
down €68,436 (-5.0%), from €1.4m to €1.3m
- Goods and materials -€39,846
down €39,846 (-4.7%), from €841,308 to €801,462
of which Purchases: -€32,242
- Services and other goods -€17,421
down €17,421 (-5.3%), from €327,197 to €309,776
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.
Result 2025
€39,701
Turnover
-€68,436
Other operating income
-€756
Goods and materials
+€39,846
Services and other goods
+€17,421
Staff costs
+€1,519
Depreciation
-€462
Other operating charges
+€2,701
Financial income
-€536
Financial charges
-€903
Taxes
+€2,181
Result 2026
€32,276
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.
From operations
+€55,948
Investment
-€2,712
Financing
-€46,231
Cash 2025
€66,643
From operations (derived)
+€55,948
Net result for the year
+€32,276
Depreciation
+€6,828
Receivables after one year
+€37,000
Stocks and contracts
-€10,223
Receivables within one year
-€1,482
Deferred charges and accrued income
+€767
Trade debts
-€24,648
Tax, wage and social debts
+€2,624
Other debts
+€12,800
Accrued charges and deferred income
+€7
Investment (derived)
-€2,712
Investment in fixed assets (net)
-€2,712
Financing
-€46,231
Current portion of long-term debt
+€13,386
Short-term financial debts
-€9,617
Contributions, distributions and other
-€50,000
Cash 2026
€73,649
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €312,292 | €289,120 | -€23,172 | -7.4% |
| Fixed assets | 21/28 | €15,959 | €11,844 | -€4,116 | -25.8% |
| Tangible fixed assets | 22/27 | €15,800 | €11,684 | -€4,116 | -26.0% |
| Plant, machinery and equipment | 23 | €14,562 | €8,535 | -€6,027 | -41.4% |
| Furniture and vehicles | 24 | €1,239 | €1,725 | +€486 | +39.3% |
| Assets under construction and advance payments | 27 | - | €1,425 | +€1,425 | |
| Financial fixed assets | 28 | €159 | €159 | = | 0.0% |
| Other financial fixed assets | 284/8 | €159 | €159 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €159 | €159 | = | 0.0% |
| Current assets | 29/58 | €296,333 | €277,276 | -€19,056 | -6.4% |
| Amounts receivable after more than one year | 29 | €57,000 | €20,000 | -€37,000 | -64.9% |
| Other amounts receivable | 291 | €57,000 | €20,000 | -€37,000 | -64.9% |
| Stocks and contracts in progress | 3 | €153,710 | €163,933 | +€10,223 | +6.7% |
| Stocks | 30/36 | €153,710 | €163,933 | +€10,223 | +6.7% |
| Goods purchased for resale | 34 | €153,710 | €163,933 | +€10,223 | +6.7% |
| Amounts receivable within one year | 40/41 | €15,697 | €17,180 | +€1,482 | +9.4% |
| Trade receivables | 40 | €3,700 | €2,443 | -€1,257 | -34.0% |
| Other amounts receivable | 41 | €11,997 | €14,736 | +€2,739 | +22.8% |
| Cash at bank and in hand | 54/58 | €66,643 | €73,649 | +€7,006 | +10.5% |
| Deferred charges and accrued income | 490/1 | €3,282 | €2,515 | -€767 | -23.4% |
| Total equity and liabilities | 10/49 | €312,292 | €289,120 | -€23,172 | -7.4% |
| Equity | 10/15 | €38,695 | €20,971 | -€17,724 | -45.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €20,000 | - | -€20,000 | |
| Distributable reserves | 133 | €20,000 | - | -€20,000 | |
| Profit (loss) carried forward | 14 | €95 | €2,371 | +€2,276 | +2407.8% |
| Amounts payable | 17/49 | €273,598 | €268,150 | -€5,448 | -2.0% |
| Amounts payable within one year | 42/48 | €273,598 | €268,143 | -€5,455 | -2.0% |
| Current portion of amounts payable after more than one year | 42 | €33,445 | €46,831 | +€13,386 | +40.0% |
| Financial debts | 43 | €10,005 | €389 | -€9,617 | -96.1% |
| Credit institutions | 430/8 | €10,005 | €389 | -€9,617 | -96.1% |
| Trade debts | 44 | €163,803 | €139,155 | -€24,648 | -15.0% |
| Suppliers | 440/4 | €163,803 | €139,155 | -€24,648 | -15.0% |
| Taxes, remuneration and social security | 45 | €29,145 | €31,768 | +€2,624 | +9.0% |
| Taxes | 450/3 | €6,385 | €5,544 | -€841 | -13.2% |
| Remuneration and social security | 454/9 | €22,760 | €26,224 | +€3,464 | +15.2% |
| Other amounts payable | 47/48 | €37,200 | €50,000 | +€12,800 | +34.4% |
| Accrued charges and deferred income | 492/3 | - | €7 | +€7 | |
| Operating income | 70/76A | €1,363,606 | €1,294,415 | -€69,192 | -5.1% |
| Turnover | 70 | €1,355,736 | €1,287,300 | -€68,436 | -5.0% |
| Other operating income | 74 | €7,871 | €7,115 | -€756 | -9.6% |
| Operating charges | 60/66A | €1,303,796 | €1,242,771 | -€61,025 | -4.7% |
| Goods for resale, raw materials and consumables | 60 | €841,308 | €801,462 | -€39,846 | -4.7% |
| Purchases | 600/8 | €843,926 | €811,684 | -€32,242 | -3.8% |
| Change in stocks: decrease (increase) | 609 | -€2,618 | -€10,223 | -€7,604 | -290.4% |
| Services and other goods | 61 | €327,197 | €309,776 | -€17,421 | -5.3% |
| Remuneration, social security and pensions | 62 | €123,796 | €122,277 | -€1,519 | -1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,366 | €6,828 | +€462 | +7.3% |
| Other operating charges | 640/8 | €5,129 | €2,429 | -€2,701 | -52.6% |
| Operating profit (loss) | 9901 | €59,810 | €51,644 | -€8,167 | -13.7% |
| Financial income | 75/76B | €537 | €2 | -€536 | -99.7% |
| Recurring financial income | 75 | €537 | €2 | -€536 | -99.7% |
| Income from current assets | 751 | €6 | €1 | -€4 | -75.5% |
| Other financial income | 752/9 | €531 | €0 | -€531 | -100.0% |
| Financial charges | 65/66B | €6,452 | €7,355 | +€903 | +14.0% |
| Recurring financial charges | 65 | €6,452 | €7,355 | +€903 | +14.0% |
| Debt charges | 650 | €2,983 | €3,398 | +€415 | +13.9% |
| Other financial charges | 652/9 | €3,468 | €3,957 | +€489 | +14.1% |
| Profit (loss) for the period before taxes | 9903 | €53,896 | €44,290 | -€9,606 | -17.8% |
| Income taxes | 67/77 | €14,195 | €12,014 | -€2,181 | -15.4% |
| Taxes | 670/3 | €14,195 | €12,014 | -€2,181 | -15.4% |
| Profit (loss) for the period | 9904 | €39,701 | €32,276 | -€7,425 | -18.7% |
| Profit (loss) for the period to be appropriated | 9905 | €39,701 | €32,276 | -€7,425 | -18.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.