TOMRUK: 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.
TOMRUK
Largest movements
- Current investments +€180,000
new in 2025: €180,000
- Cash -€110,088
down €110,088 (-64.5%), from €170,694 to €60,606
mainly Current investments (-€180,000) and Receivables within one year (-€18,302)
- Tangible fixed assets -€22,598
down €22,598 (-78.2%), from €28,905 to €6,307
of which Furniture and vehicles: -€22,020
- Receivables within one year +€18,302
up €18,302 (+1,268%), from €1,443 to €19,745
of which Trade receivables: +€18,218
- Reserves +€83,624
up €83,624 (+47.9%), from €174,740 to €258,364
- Current portion of long-term debt -€12,905
down €12,905 (-91.4%), from €14,113 to €1,208
- Gross operating margin -€1,371
down €1,371 (-1.0%), from €131,967 to €130,596
- Depreciation +€1,359
up €1,359 (+6.0%), from €22,666 to €24,025
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.
Derived cash bridge
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 | €201,042 | €266,658 | +€65,616 | +32.6% |
| Fixed assets | 21/28 | €28,905 | €6,307 | -€22,598 | -78.2% |
| Tangible fixed assets | 22/27 | €28,905 | €6,307 | -€22,598 | -78.2% |
| Plant, machinery and equipment | 23 | €2,312 | €1,734 | -€578 | -25.0% |
| Furniture and vehicles | 24 | €26,593 | €4,573 | -€22,020 | -82.8% |
| Current assets | 29/58 | €172,137 | €260,351 | +€88,214 | +51.2% |
| Amounts receivable within one year | 40/41 | €1,443 | €19,745 | +€18,302 | +1,268% |
| Trade receivables | 40 | - | €18,218 | +€18,218 | |
| Other amounts receivable | 41 | €1,443 | €1,527 | +€84 | +5.8% |
| Current investments | 50/53 | - | €180,000 | +€180,000 | |
| Cash at bank and in hand | 54/58 | €170,694 | €60,606 | -€110,088 | -64.5% |
| Total equity and liabilities | 10/49 | €201,042 | €266,658 | +€65,616 | +32.6% |
| Equity | 10/15 | €176,740 | €260,364 | +€83,624 | +47.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €174,740 | €258,364 | +€83,624 | +47.9% |
| Distributable reserves | 133 | €174,740 | €258,364 | +€83,624 | +47.9% |
| Amounts payable | 17/49 | €24,302 | €6,294 | -€18,008 | -74.1% |
| Amounts payable after more than one year | 17 | €1,208 | - | -€1,208 | |
| Financial debts | 170/4 | €1,208 | - | -€1,208 | |
| Amounts payable within one year | 42/48 | €23,094 | €6,294 | -€16,800 | -72.7% |
| Current portion of amounts payable after more than one year | 42 | €14,113 | €1,208 | -€12,905 | -91.4% |
| Trade debts | 44 | €4,383 | €1,954 | -€2,429 | -55.4% |
| Suppliers | 440/4 | €4,383 | €1,954 | -€2,429 | -55.4% |
| Taxes, remuneration and social security | 45 | €4,598 | €3,132 | -€1,466 | -31.9% |
| Taxes | 450/3 | €4,598 | €3,132 | -€1,466 | -31.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,666 | €24,025 | +€1,359 | +6.0% |
| Other operating charges | 640/8 | €287 | €690 | +€403 | +140% |
| Non-recurring operating charges | 66A | - | €111 | +€111 | |
| Gross operating margin | 9900 | €131,967 | €130,596 | -€1,371 | -1.0% |
| Operating profit (loss) | 9901 | €109,014 | €105,770 | -€3,244 | -3.0% |
| Financial income | 75/76B | €1,133 | €1,190 | +€57 | +5.0% |
| Recurring financial income | 75 | €1,133 | €1,190 | +€57 | +5.0% |
| Financial charges | 65/66B | €1,611 | €1,046 | -€565 | -35.1% |
| Recurring financial charges | 65 | €1,611 | €1,046 | -€565 | -35.1% |
| Profit (loss) for the period before taxes | 9903 | €108,536 | €105,914 | -€2,622 | -2.4% |
| Income taxes | 67/77 | €22,397 | €22,290 | -€107 | -0.5% |
| Profit (loss) for the period | 9904 | €86,139 | €83,624 | -€2,515 | -2.9% |
| Profit (loss) for the period to be appropriated | 9905 | €86,139 | €83,624 | -€2,515 | -2.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.