TOUMAÏ: 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.
TOUMAÏ
Largest movements
- Intangible fixed assets +€12,973
up €12,973 (+2,468%), from €526 to €13,499
- Receivables within one year -€5,821
down €5,821 (-38.9%), from €14,972 to €9,152
of which Trade receivables: -€5,522
- Cash -€5,783
down €5,783 (-70.8%), from €8,163 to €2,381
mainly Investment in fixed assets (net) (-€17,951) and Net result for the year (-€9,066)
- Tangible fixed assets -€1,847
down €1,847 (-9.5%), from €19,390 to €17,543
of which Other tangible fixed assets: -€2,237
- Profit (loss) carried forward -€9,066
down €9,066 (-20.9%), from €43,337 to €34,271
- Trade debts +€8,136
up €8,136 (+209%), from €3,898 to €12,035
- Other debts +€4,484
up €4,484 (+24.4%), from €18,380 to €22,865
- Tax, wage and social debts -€3,928
down €3,928 (-50.1%), from €7,843 to €3,915
of which Remuneration and social security: -€2,000
- Gross operating margin +€8,443
up €8,443 (+93.6%), from -€9,023 to -€580
- Write-downs +€1,424
no longer reported in 2025 (was -€1,424)
- Financial charges -€1,034
down €1,034 (-56.6%), from €1,826 to €793
- Other operating charges -€357
down €357 (-45.7%), from €781 to €424
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 | €96,412 | €96,039 | -€373 | -0.4% |
| Fixed assets | 21/28 | €19,916 | €31,242 | +€11,326 | +56.9% |
| Intangible fixed assets | 21 | €526 | €13,499 | +€12,973 | +2,468% |
| Tangible fixed assets | 22/27 | €19,390 | €17,543 | -€1,847 | -9.5% |
| Plant, machinery and equipment | 23 | €973 | €2,194 | +€1,222 | +126% |
| Furniture and vehicles | 24 | €4,061 | €3,230 | -€831 | -20.5% |
| Other tangible fixed assets | 26 | €14,356 | €12,119 | -€2,237 | -15.6% |
| Financial fixed assets | 28 | - | €200 | +€200 | |
| Current assets | 29/58 | €76,497 | €64,797 | -€11,700 | -15.3% |
| Amounts receivable after more than one year | 29 | €50,000 | €50,000 | = | 0.0% |
| Other amounts receivable | 291 | €50,000 | €50,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €14,972 | €9,152 | -€5,821 | -38.9% |
| Trade receivables | 40 | €14,673 | €9,152 | -€5,522 | -37.6% |
| Other amounts receivable | 41 | €299 | - | -€299 | |
| Cash at bank and in hand | 54/58 | €8,163 | €2,381 | -€5,783 | -70.8% |
| Deferred charges and accrued income | 490/1 | €3,361 | €3,265 | -€96 | -2.9% |
| Total equity and liabilities | 10/49 | €96,412 | €96,039 | -€373 | -0.4% |
| Equity | 10/15 | €66,291 | €57,225 | -€9,066 | -13.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €16,754 | €16,754 | = | 0.0% |
| Distributable reserves | 133 | €16,754 | €16,754 | = | 0.0% |
| Profit (loss) carried forward | 14 | €43,337 | €34,271 | -€9,066 | -20.9% |
| Amounts payable | 17/49 | €30,122 | €38,814 | +€8,693 | +28.9% |
| Amounts payable within one year | 42/48 | €30,122 | €38,814 | +€8,693 | +28.9% |
| Trade debts | 44 | €3,898 | €12,035 | +€8,136 | +209% |
| Suppliers | 440/4 | €3,898 | €12,035 | +€8,136 | +209% |
| Taxes, remuneration and social security | 45 | €7,843 | €3,915 | -€3,928 | -50.1% |
| Taxes | 450/3 | €5,843 | €3,915 | -€1,928 | -33.0% |
| Remuneration and social security | 454/9 | €2,000 | - | -€2,000 | |
| Other amounts payable | 47/48 | €18,380 | €22,865 | +€4,484 | +24.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,571 | €6,625 | +€54 | +0.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€1,424 | - | +€1,424 | |
| Other operating charges | 640/8 | €781 | €424 | -€357 | -45.7% |
| Non-recurring operating charges | 66A | €1,424 | €1,917 | +€494 | +34.7% |
| Gross operating margin | 9900 | -€9,023 | -€580 | +€8,443 | +93.6% |
| Operating profit (loss) | 9901 | -€16,375 | -€9,546 | +€6,829 | +41.7% |
| Financial income | 75/76B | €1,415 | €1,415 | = | 0.0% |
| Recurring financial income | 75 | €1,415 | €1,415 | = | 0.0% |
| Financial charges | 65/66B | €1,826 | €793 | -€1,034 | -56.6% |
| Recurring financial charges | 65 | €1,826 | €793 | -€1,034 | -56.6% |
| Profit (loss) for the period before taxes | 9903 | -€16,786 | -€8,924 | +€7,863 | +46.8% |
| Income taxes | 67/77 | €145 | €142 | -€3 | -2.1% |
| Profit (loss) for the period | 9904 | -€16,932 | -€9,066 | +€7,866 | +46.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,932 | -€9,066 | +€7,866 | +46.5% |
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 25 October 2026 via checked.be.