TOMSON ET CIE: 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.
TOMSON ET CIE
Largest movements
- Receivables within one year -€52,644
down €52,644 (-67.3%), from €78,196 to €25,552
- Stocks and contracts -€10,968
down €10,968 (-12.5%), from €88,093 to €77,125
- Deferred charges and accrued income -€1,838
no longer reported in 2025 (was €1,838)
- Tangible fixed assets -€1,748
no longer reported in 2025 (was €1,748)
- Trade debts -€26,952
down €26,952 (-51.9%), from €51,903 to €24,951
- Debts after one year -€17,500
down €17,500 (-38.9%), from €45,000 to €27,500
- Profit (loss) carried forward -€16,141
down €16,141, from €2,956 to -€13,185
- Short-term financial debts -€4,759
down €4,759 (-42.9%), from €11,082 to €6,323
- Gross operating margin -€11,667
down €11,667, from €2,834 to -€8,833
- Depreciation -€2,067
down €2,067 (-54.2%), from €3,815 to €1,748
- Financial charges -€453
down €453 (-10.2%), from €4,461 to €4,008
- Taxes +€182
up €182 (+90.1%), from €202 to €384
- Other operating charges +€131
up €131 (+12.6%), from €1,037 to €1,168
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 | €172,193 | €105,382 | -€66,811 | -38.8% |
| Fixed assets | 21/28 | €1,748 | - | -€1,748 | |
| Tangible fixed assets | 22/27 | €1,748 | - | -€1,748 | |
| Furniture and vehicles | 24 | €1,748 | - | -€1,748 | |
| Current assets | 29/58 | €170,445 | €105,382 | -€65,063 | -38.2% |
| Stocks and contracts in progress | 3 | €88,093 | €77,125 | -€10,968 | -12.5% |
| Stocks | 30/36 | €88,093 | €77,125 | -€10,968 | -12.5% |
| Amounts receivable within one year | 40/41 | €78,196 | €25,552 | -€52,644 | -67.3% |
| Trade receivables | 40 | €78,196 | €25,552 | -€52,644 | -67.3% |
| Cash at bank and in hand | 54/58 | €2,318 | €2,705 | +€387 | +16.7% |
| Deferred charges and accrued income | 490/1 | €1,838 | - | -€1,838 | |
| Total equity and liabilities | 10/49 | €172,193 | €105,382 | -€66,811 | -38.8% |
| Equity | 10/15 | €23,407 | €7,266 | -€16,141 | -69.0% |
| Contributions | 10/11 | €20,451 | €20,451 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,956 | -€13,185 | -€16,141 | |
| Amounts payable | 17/49 | €148,786 | €98,116 | -€50,670 | -34.1% |
| Amounts payable after more than one year | 17 | €45,000 | €27,500 | -€17,500 | -38.9% |
| Trade debts | 175 | €45,000 | €27,500 | -€17,500 | -38.9% |
| Amounts payable within one year | 42/48 | €102,926 | €69,966 | -€32,960 | -32.0% |
| Financial debts | 43 | €11,082 | €6,323 | -€4,759 | -42.9% |
| Credit institutions | 430/8 | €11,082 | €6,323 | -€4,759 | -42.9% |
| Trade debts | 44 | €51,903 | €24,951 | -€26,952 | -51.9% |
| Suppliers | 440/4 | €51,903 | €24,951 | -€26,952 | -51.9% |
| Taxes, remuneration and social security | 45 | €4,141 | €2,892 | -€1,249 | -30.2% |
| Taxes | 450/3 | €4,141 | €2,892 | -€1,249 | -30.2% |
| Other amounts payable | 47/48 | €35,800 | €35,800 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €860 | €650 | -€210 | -24.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,815 | €1,748 | -€2,067 | -54.2% |
| Other operating charges | 640/8 | €1,037 | €1,168 | +€131 | +12.6% |
| Gross operating margin | 9900 | €2,834 | -€8,833 | -€11,667 | |
| Operating profit (loss) | 9901 | -€2,018 | -€11,749 | -€9,731 | -482% |
| Financial charges | 65/66B | €4,461 | €4,008 | -€453 | -10.2% |
| Recurring financial charges | 65 | €4,461 | €4,008 | -€453 | -10.2% |
| Profit (loss) for the period before taxes | 9903 | -€6,479 | -€15,757 | -€9,278 | -143% |
| Income taxes | 67/77 | €202 | €384 | +€182 | +90.1% |
| Profit (loss) for the period | 9904 | -€6,681 | -€16,141 | -€9,460 | -142% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,681 | -€16,141 | -€9,460 | -142% |
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 31 October 2026 via checked.be.