TOOMY: 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.
TOOMY
Largest movements
- Stocks and contracts +€214,243
up €214,243 (+696.9%), from €30,741 to €244,984
- Cash +€77,978
up €77,978 (+246.0%), from €31,701 to €109,679
mainly Debts after one year (+€343,734) and Depreciation (+€16,124)
- Debts after one year +€343,734
up €343,734 (+19.9%), from €1.7m to €2.1m
of which Other amounts payable: +€410,082
- Reserves -€66,525
down €66,525 (-21.5%), from €309,214 to €242,689
- Gross operating margin -€30,513
down €30,513, from €24,583 to -€5,930
- Other operating charges -€4,028
down €4,028 (-41.4%), from €9,731 to €5,703
- Taxes -€2,732
down €2,732 (-100.0%), from €2,732 to €0
- Financial charges +€2,626
up €2,626 (+7.2%), from €36,522 to €39,148
- Financial income +€381
new in 2025: €381
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 | €2,121,990 | €2,402,604 | +€280,614 | +13.2% |
| Fixed assets | 21/28 | €2,042,892 | €2,036,447 | -€6,444 | -0.3% |
| Tangible fixed assets | 22/27 | €2,042,892 | €2,036,447 | -€6,444 | -0.3% |
| Land and buildings | 22 | €2,026,072 | €2,023,243 | -€2,830 | -0.1% |
| Plant, machinery and equipment | 23 | €16,819 | €13,205 | -€3,614 | -21.5% |
| Current assets | 29/58 | €79,099 | €366,157 | +€287,058 | +362.9% |
| Stocks and contracts in progress | 3 | €30,741 | €244,984 | +€214,243 | +696.9% |
| Stocks | 30/36 | €30,741 | €244,984 | +€214,243 | +696.9% |
| Amounts receivable within one year | 40/41 | €16,657 | €10,413 | -€6,244 | -37.5% |
| Trade receivables | 40 | €8,300 | €9,873 | +€1,574 | +19.0% |
| Other amounts receivable | 41 | €8,358 | €540 | -€7,818 | -93.5% |
| Cash at bank and in hand | 54/58 | €31,701 | €109,679 | +€77,978 | +246.0% |
| Deferred charges and accrued income | 490/1 | €0 | €1,080 | +€1,080 | |
| Total equity and liabilities | 10/49 | €2,121,990 | €2,402,604 | +€280,614 | +13.2% |
| Equity | 10/15 | €327,814 | €261,289 | -€66,525 | -20.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €309,214 | €242,689 | -€66,525 | -21.5% |
| Distributable reserves | 133 | €309,214 | €242,689 | -€66,525 | -21.5% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €1,794,176 | €2,141,314 | +€347,138 | +19.3% |
| Amounts payable after more than one year | 17 | €1,726,968 | €2,070,701 | +€343,734 | +19.9% |
| Financial debts | 170/4 | €917,855 | €851,506 | -€66,349 | -7.2% |
| Other amounts payable | 178/9 | €809,113 | €1,219,195 | +€410,082 | +50.7% |
| Amounts payable within one year | 42/48 | €67,208 | €70,613 | +€3,405 | +5.1% |
| Current portion of amounts payable after more than one year | 42 | €65,059 | €66,349 | +€1,289 | +2.0% |
| Trade debts | 44 | €2,149 | €3,518 | +€1,369 | +63.7% |
| Suppliers | 440/4 | €2,149 | €3,518 | +€1,369 | +63.7% |
| Taxes, remuneration and social security | 45 | - | €547 | +€547 | |
| Taxes | 450/3 | - | €547 | +€547 | |
| Other amounts payable | 47/48 | - | €200 | +€200 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,310 | €16,124 | -€186 | -1.1% |
| Other operating charges | 640/8 | €9,731 | €5,703 | -€4,028 | -41.4% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €24,583 | -€5,930 | -€30,513 | |
| Operating profit (loss) | 9901 | -€1,458 | -€27,757 | -€26,299 | -1804.0% |
| Financial income | 75/76B | - | €381 | +€381 | |
| Recurring financial income | 75 | - | €381 | +€381 | |
| Financial charges | 65/66B | €36,522 | €39,148 | +€2,626 | +7.2% |
| Recurring financial charges | 65 | €36,522 | €39,148 | +€2,626 | +7.2% |
| Profit (loss) for the period before taxes | 9903 | -€37,980 | -€66,525 | -€28,545 | -75.2% |
| Income taxes | 67/77 | €2,732 | €0 | -€2,732 | -100.0% |
| Profit (loss) for the period | 9904 | -€40,711 | -€66,525 | -€25,813 | -63.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€40,711 | -€66,525 | -€25,813 | -63.4% |
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 4 October 2026 via checked.be.