TOMTIC: 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.
TOMTIC
Largest movements
- Receivables within one year -€36,027
down €36,027 (-57.8%), from €62,369 to €26,342
of which Trade receivables: -€38,946
- Trade debts -€55,944
down €55,944 (-96.4%), from €58,022 to €2,078
- Profit (loss) carried forward +€15,975
up €15,975 (+491.0%), from €3,253 to €19,228
- Tax, wage and social debts +€2,899
up €2,899 (+323.9%), from €895 to €3,794
- Gross operating margin +€22,242
up €22,242, from -€826 to €21,416
- Taxes +€3,794
new in 2025: €3,794
- Financial charges +€440
up €440 (+531.7%), from €83 to €523
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.
Cash bridge derived
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 | €182,170 | €145,100 | -€37,070 | -20.3% |
| Fixed assets | 21/28 | €2,928 | €1,255 | -€1,673 | -57.1% |
| Tangible fixed assets | 22/27 | €2,928 | €1,255 | -€1,673 | -57.1% |
| Plant, machinery and equipment | 23 | €2,928 | €1,255 | -€1,673 | -57.1% |
| Current assets | 29/58 | €179,242 | €143,845 | -€35,397 | -19.7% |
| Stocks and contracts in progress | 3 | €111,440 | €111,440 | = | 0.0% |
| Stocks | 30/36 | €11,440 | €11,440 | = | 0.0% |
| Contracts in progress | 37 | €100,000 | €100,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €62,369 | €26,342 | -€36,027 | -57.8% |
| Trade receivables | 40 | €40,468 | €1,522 | -€38,946 | -96.2% |
| Other amounts receivable | 41 | €21,901 | €24,820 | +€2,919 | +13.3% |
| Cash at bank and in hand | 54/58 | €5,434 | €6,063 | +€630 | +11.6% |
| Total equity and liabilities | 10/49 | €182,170 | €145,100 | -€37,070 | -20.3% |
| Equity | 10/15 | €23,253 | €39,228 | +€15,975 | +68.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,253 | €19,228 | +€15,975 | +491.0% |
| Amounts payable | 17/49 | €158,917 | €105,872 | -€53,045 | -33.4% |
| Amounts payable within one year | 42/48 | €158,917 | €105,872 | -€53,045 | -33.4% |
| Trade debts | 44 | €58,022 | €2,078 | -€55,944 | -96.4% |
| Suppliers | 440/4 | €58,022 | €2,078 | -€55,944 | -96.4% |
| Taxes, remuneration and social security | 45 | €895 | €3,794 | +€2,899 | +323.9% |
| Taxes | 450/3 | €895 | €3,794 | +€2,899 | +323.9% |
| Other amounts payable | 47/48 | €100,000 | €100,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,673 | €1,673 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€826 | €21,416 | +€22,242 | |
| Operating profit (loss) | 9901 | -€2,886 | €19,344 | +€22,230 | |
| Financial income | 75/76B | €971 | €948 | -€23 | -2.3% |
| Recurring financial income | 75 | €971 | €948 | -€23 | -2.3% |
| Financial charges | 65/66B | €83 | €523 | +€440 | +531.7% |
| Recurring financial charges | 65 | €83 | €523 | +€440 | +531.7% |
| Profit (loss) for the period before taxes | 9903 | -€1,998 | €19,769 | +€21,767 | |
| Income taxes | 67/77 | - | €3,794 | +€3,794 | |
| Profit (loss) for the period | 9904 | -€1,998 | €15,975 | +€17,973 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,998 | €15,975 | +€17,973 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.