TOMSOI: 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.
TOMSOI
Largest movements
- Receivables within one year -€19,319
down €19,319 (-74.9%), from €25,805 to €6,486
of which Trade receivables: -€18,233
- Cash -€15,028
down €15,028 (-33.8%), from €44,461 to €29,433
mainly Net result for the year (-€14,115) and Trade debts (-€13,596)
- Tangible fixed assets +€4,102
up €4,102 (+5581.3%), from €74 to €4,176
of which Furniture and vehicles: +€4,176
- Reserves -€14,115
down €14,115 (-25.2%), from €55,988 to €41,873
of which Distributable reserves: -€12,256
- Trade debts -€13,596
down €13,596 (-80.1%), from €16,974 to €3,378
- Gross operating margin -€24,693
down €24,693, from €12,579 to -€12,114
- Taxes -€2,962
no longer reported in 2024 (was €2,962)
- Depreciation +€623
up €623 (+324.7%), from €192 to €815
- Other operating charges -€444
down €444 (-27.0%), from €1,641 to €1,197
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €100,875 | €71,424 | -€29,451 | -29.2% |
| Fixed assets | 21/28 | €254 | €4,356 | +€4,102 | +1618.2% |
| Tangible fixed assets | 22/27 | €74 | €4,176 | +€4,102 | +5581.3% |
| Plant, machinery and equipment | 23 | €74 | - | -€74 | |
| Furniture and vehicles | 24 | - | €4,176 | +€4,176 | |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €100,621 | €67,068 | -€33,553 | -33.3% |
| Stocks and contracts in progress | 3 | €29,659 | €30,414 | +€755 | +2.5% |
| Stocks | 30/36 | €29,659 | €30,414 | +€755 | +2.5% |
| Amounts receivable within one year | 40/41 | €25,805 | €6,486 | -€19,319 | -74.9% |
| Trade receivables | 40 | €23,703 | €5,471 | -€18,233 | -76.9% |
| Other amounts receivable | 41 | €2,102 | €1,016 | -€1,086 | -51.7% |
| Cash at bank and in hand | 54/58 | €44,461 | €29,433 | -€15,028 | -33.8% |
| Deferred charges and accrued income | 490/1 | €697 | €735 | +€38 | +5.5% |
| Total equity and liabilities | 10/49 | €100,875 | €71,424 | -€29,451 | -29.2% |
| Equity | 10/15 | €74,580 | €60,465 | -€14,115 | -18.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €55,988 | €41,873 | -€14,115 | -25.2% |
| Non-distributable reserves | 130/1 | €1,859 | - | -€1,859 | |
| Reserves not available under the articles | 1311 | €1,859 | - | -€1,859 | |
| Distributable reserves | 133 | €54,129 | €41,873 | -€12,256 | -22.6% |
| Amounts payable | 17/49 | €26,295 | €10,959 | -€15,336 | -58.3% |
| Amounts payable within one year | 42/48 | €26,295 | €10,959 | -€15,336 | -58.3% |
| Trade debts | 44 | €16,974 | €3,378 | -€13,596 | -80.1% |
| Suppliers | 440/4 | €16,974 | €3,378 | -€13,596 | -80.1% |
| Taxes, remuneration and social security | 45 | €2,841 | €1,879 | -€962 | -33.9% |
| Taxes | 450/3 | €1,349 | €387 | -€962 | -71.3% |
| Remuneration and social security | 454/9 | €1,492 | €1,492 | = | 0.0% |
| Other amounts payable | 47/48 | €6,480 | €5,702 | -€778 | -12.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €192 | €815 | +€623 | +324.7% |
| Other operating charges | 640/8 | €1,641 | €1,197 | -€444 | -27.0% |
| Gross operating margin | 9900 | €12,579 | -€12,114 | -€24,693 | |
| Operating profit (loss) | 9901 | €10,746 | -€14,126 | -€24,873 | |
| Financial income | 75/76B | €13 | €51 | +€38 | +298.4% |
| Recurring financial income | 75 | €13 | €51 | +€38 | +298.4% |
| Financial charges | 65/66B | €80 | €40 | -€40 | -49.7% |
| Recurring financial charges | 65 | €80 | €40 | -€40 | -49.7% |
| Profit (loss) for the period before taxes | 9903 | €10,679 | -€14,115 | -€24,794 | |
| Income taxes | 67/77 | €2,962 | - | -€2,962 | |
| Profit (loss) for the period | 9904 | €7,718 | -€14,115 | -€21,833 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,718 | -€14,115 | -€21,833 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.