TONOMIA: 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.
TONOMIA
Largest movements
- Cash -€194,097
down €194,097 (-98.1%), from €197,940 to €3,842
mainly Net result for the year (-€1.1m) and Investment in fixed assets (net) (-€222,809)
- Receivables within one year -€6,542
down €6,542 (-15.3%), from €42,649 to €36,107
of which Trade receivables: -€21,219
- Profit (loss) carried forward -€1.1m
down €1.1m (-156.7%), from -€678,333 to -€1.7m
- Other debts +€416,334
up €416,334 (+64.7%), from €643,607 to €1.1m
- Contributions +€250,000
up €250,000 (+71.0%), from €352,000 to €602,000
- Trade debts +€121,999
up €121,999 (+179.1%), from €68,105 to €190,104
- Tax, wage and social debts +€73,698
up €73,698 (+133.5%), from €55,208 to €128,906
of which Remuneration and social security: +€59,196
- Staff costs +€246,198
up €246,198 (+123.8%), from €198,788 to €444,986
- Gross operating margin -€186,996
down €186,996 (-92.7%), from -€201,664 to -€388,660
- Depreciation +€157,093
up €157,093 (+239.0%), from €65,716 to €222,809
- Financial income -€6,152
down €6,152 (-95.3%), from €6,458 to €306
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 | €440,587 | €239,827 | -€200,759 | -45.6% |
| Fixed assets | 21/28 | €12,000 | €12,000 | = | 0.0% |
| Financial fixed assets | 28 | €12,000 | €12,000 | = | 0.0% |
| Current assets | 29/58 | €428,587 | €227,827 | -€200,759 | -46.8% |
| Stocks and contracts in progress | 3 | €177,957 | €180,728 | +€2,771 | +1.6% |
| Stocks | 30/36 | €177,957 | €180,728 | +€2,771 | +1.6% |
| Amounts receivable within one year | 40/41 | €42,649 | €36,107 | -€6,542 | -15.3% |
| Trade receivables | 40 | €22,341 | €1,123 | -€21,219 | -95.0% |
| Other amounts receivable | 41 | €20,308 | €34,984 | +€14,677 | +72.3% |
| Cash at bank and in hand | 54/58 | €197,940 | €3,842 | -€194,097 | -98.1% |
| Deferred charges and accrued income | 490/1 | €10,041 | €7,150 | -€2,891 | -28.8% |
| Total equity and liabilities | 10/49 | €440,587 | €239,827 | -€200,759 | -45.6% |
| Equity | 10/15 | -€326,333 | -€1,139,123 | -€812,790 | -249.1% |
| Contributions | 10/11 | €352,000 | €602,000 | +€250,000 | +71.0% |
| Profit (loss) carried forward | 14 | -€678,333 | -€1,741,123 | -€1.1m | -156.7% |
| Amounts payable | 17/49 | €766,920 | €1,378,951 | +€612,031 | +79.8% |
| Amounts payable within one year | 42/48 | €766,920 | €1,378,951 | +€612,031 | +79.8% |
| Trade debts | 44 | €68,105 | €190,104 | +€121,999 | +179.1% |
| Suppliers | 440/4 | €68,105 | €190,104 | +€121,999 | +179.1% |
| Taxes, remuneration and social security | 45 | €55,208 | €128,906 | +€73,698 | +133.5% |
| Taxes | 450/3 | €14,505 | €29,007 | +€14,502 | +100.0% |
| Remuneration and social security | 454/9 | €40,704 | €99,899 | +€59,196 | +145.4% |
| Other amounts payable | 47/48 | €643,607 | €1,059,941 | +€416,334 | +64.7% |
| Remuneration, social security and pensions | 62 | €198,788 | €444,986 | +€246,198 | +123.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €65,716 | €222,809 | +€157,093 | +239.0% |
| Other operating charges | 640/8 | €112 | - | -€112 | |
| Gross operating margin | 9900 | -€201,664 | -€388,660 | -€186,996 | -92.7% |
| Operating profit (loss) | 9901 | -€466,280 | -€1,056,454 | -€590,175 | -126.6% |
| Financial income | 75/76B | €6,458 | €306 | -€6,152 | -95.3% |
| Recurring financial income | 75 | €6,458 | €306 | -€6,152 | -95.3% |
| Financial charges | 65/66B | €4,035 | €6,642 | +€2,607 | +64.6% |
| Recurring financial charges | 65 | €4,035 | €6,642 | +€2,607 | +64.6% |
| Profit (loss) for the period before taxes | 9903 | -€463,857 | -€1,062,790 | -€598,934 | -129.1% |
| Profit (loss) for the period | 9904 | -€463,857 | -€1,062,790 | -€598,934 | -129.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€463,857 | -€1,062,790 | -€598,934 | -129.1% |
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 2 October 2026 via checked.be.