TOMTOM IJS: 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.
TOMTOM IJS
Largest movements
- Tangible fixed assets -€12,578
down €12,578 (-37.0%), from €33,992 to €21,414
of which Plant, machinery and equipment: -€6,701
- Cash +€8,344
up €8,344 (+36.6%), from €22,815 to €31,159
mainly Depreciation (+€11,410) and Net result for the year (+€2,849)
- Stocks and contracts -€1,349
down €1,349 (-34.9%), from €3,862 to €2,512
- Current portion of long-term debt -€3,667
no longer reported in 2025 (was €3,667)
- Trade debts -€3,623
down €3,623 (-71.1%), from €5,098 to €1,474
- Profit (loss) carried forward +€2,849
up €2,849 (+21.6%), from -€13,161 to -€10,312
- Tax, wage and social debts -€1,653
down €1,653 (-38.1%), from €4,339 to €2,686
of which Remuneration and social security: -€1,630
- Gross operating margin -€7,037
down €7,037 (-27.3%), from €25,794 to €18,757
- Other operating charges +€2,342
new in 2025: €2,342
- Depreciation -€1,993
down €1,993 (-14.9%), from €13,403 to €11,410
- Staff costs +€531
up €531 (+33.6%), from €1,580 to €2,111
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 | €78,453 | €72,514 | -€5,939 | -7.6% |
| Fixed assets | 21/28 | €33,992 | €21,414 | -€12,578 | -37.0% |
| Tangible fixed assets | 22/27 | €33,992 | €21,414 | -€12,578 | -37.0% |
| Land and buildings | 22 | €7,884 | €6,771 | -€1,113 | -14.1% |
| Plant, machinery and equipment | 23 | €19,532 | €12,830 | -€6,701 | -34.3% |
| Furniture and vehicles | 24 | €246 | - | -€246 | |
| Leasing and similar rights | 25 | €6,331 | €1,813 | -€4,518 | -71.4% |
| Current assets | 29/58 | €44,462 | €51,100 | +€6,639 | +14.9% |
| Stocks and contracts in progress | 3 | €3,862 | €2,512 | -€1,349 | -34.9% |
| Stocks | 30/36 | €3,862 | €2,512 | -€1,349 | -34.9% |
| Amounts receivable within one year | 40/41 | €15,238 | €14,846 | -€392 | -2.6% |
| Trade receivables | 40 | €9,372 | €2,609 | -€6,762 | -72.2% |
| Other amounts receivable | 41 | €5,866 | €12,237 | +€6,371 | +109% |
| Cash at bank and in hand | 54/58 | €22,815 | €31,159 | +€8,344 | +36.6% |
| Deferred charges and accrued income | 490/1 | €2,548 | €2,583 | +€36 | +1.4% |
| Total equity and liabilities | 10/49 | €78,453 | €72,514 | -€5,939 | -7.6% |
| Equity | 10/15 | €64,895 | €67,744 | +€2,849 | +4.4% |
| Contributions | 10/11 | €55,000 | €55,000 | = | 0.0% |
| Reserves | 13 | €23,056 | €23,056 | = | 0.0% |
| Distributable reserves | 133 | €23,056 | €23,056 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,161 | -€10,312 | +€2,849 | +21.6% |
| Amounts payable | 17/49 | €13,559 | €4,770 | -€8,788 | -64.8% |
| Amounts payable within one year | 42/48 | €13,559 | €4,770 | -€8,788 | -64.8% |
| Current portion of amounts payable after more than one year | 42 | €3,667 | - | -€3,667 | |
| Trade debts | 44 | €5,098 | €1,474 | -€3,623 | -71.1% |
| Suppliers | 440/4 | €5,098 | €1,474 | -€3,623 | -71.1% |
| Taxes, remuneration and social security | 45 | €4,339 | €2,686 | -€1,653 | -38.1% |
| Taxes | 450/3 | €1,079 | €1,056 | -€23 | -2.1% |
| Remuneration and social security | 454/9 | €3,260 | €1,630 | -€1,630 | -50.0% |
| Other amounts payable | 47/48 | €455 | €610 | +€156 | +34.2% |
| Remuneration, social security and pensions | 62 | €1,580 | €2,111 | +€531 | +33.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,403 | €11,410 | -€1,993 | -14.9% |
| Other operating charges | 640/8 | - | €2,342 | +€2,342 | |
| Gross operating margin | 9900 | €25,794 | €18,757 | -€7,037 | -27.3% |
| Operating profit (loss) | 9901 | €10,811 | €2,894 | -€7,917 | -73.2% |
| Financial income | 75/76B | €497 | €340 | -€157 | -31.6% |
| Recurring financial income | 75 | €497 | €340 | -€157 | -31.6% |
| Financial charges | 65/66B | €100 | €21 | -€80 | -79.3% |
| Recurring financial charges | 65 | €100 | €21 | -€80 | -79.3% |
| Profit (loss) for the period before taxes | 9903 | €11,208 | €3,213 | -€7,995 | -71.3% |
| Income taxes | 67/77 | €357 | €363 | +€7 | +1.9% |
| Profit (loss) for the period | 9904 | €10,851 | €2,849 | -€8,002 | -73.7% |
| Profit (loss) for the period to be appropriated | 9905 | €10,851 | €2,849 | -€8,002 | -73.7% |
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 29 October 2026 via checked.be.