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Tomme: 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.

What changed

Tomme

BE 0443.840.722
NACE 66.220, Insurance agents and brokers
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€37,286
2024 · -€10,900-€26,385
Equity
€710,104
2024 · €747,390-€37,286
Cash
€202,394
2024 · €23,686+€178,707
Balance sheet total
€725,403
2024 · €764,373-€38,970

Largest movements

2024 to 2025
Assets
  • Tangible fixed assets -€248,350

    down €248,350 (-50.6%), from €490,893 to €242,543

    of which Land and buildings: -€232,170

  • Cash +€178,707

    up €178,707 (+754%), from €23,686 to €202,394

    mainly Investment in fixed assets (net) (+€229,010) and Depreciation (+€19,340)

  • Receivables within one year +€16,903

    up €16,903 (+83.5%), from €20,252 to €37,155

  • Stocks and contracts +€13,923

    up €13,923 (+6.2%), from €224,976 to €238,899

Equity and liabilities
  • Reserves -€37,286

    down €37,286 (-5.4%), from €685,890 to €648,604

    of which Distributable reserves: -€37,286

Income statement
  • Gross operating margin -€34,883

    down €34,883, from €19,304 to -€15,579

  • Depreciation -€6,077

    down €6,077 (-23.9%), from €25,416 to €19,340

  • Financial income +€1,289

    new in 2025: €1,289

  • Other operating charges -€834

    down €834 (-28.9%), from €2,889 to €2,055

  • Financial charges -€317

    down €317 (-23.3%), from €1,361 to €1,045

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 -€10,900
Gross operating margin -€34,883
Depreciation +€6,077
Other operating charges +€834
Financial income +€1,289
Financial charges +€317
Taxes -€20
Result 2025 -€37,286
raises the resultlowers the result

Derived cash bridge

cash 2024 to 2025

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.

From operations -€47,803
Investment +€229,010
Financing -€2,500
Cash 2024 €23,686
Net result for the year -€37,286
Depreciation +€19,340
Stocks and contracts -€13,923
Receivables within one year -€16,903
Deferred charges and accrued income +€154
Trade debts +€5,711
Tax, wage and social debts -€3,934
Other debts -€962
Investment in fixed assets (net) +€229,010
Debts after one year -€2,500
Cash 2025 €202,394
brings cash intakes cash out
Every line side by side 44 lines
Line Code 2024 2025 Change %
Total assets 20/58 €764,373 €725,403 -€38,970 -5.1%
Fixed assets 21/28 €490,893 €242,543 -€248,350 -50.6%
Tangible fixed assets 22/27 €490,893 €242,543 -€248,350 -50.6%
Land and buildings 22 €447,929 €215,759 -€232,170 -51.8%
Plant, machinery and equipment 23 €2,281 €1,737 -€544 -23.8%
Furniture and vehicles 24 €40,683 €25,047 -€15,636 -38.4%
Current assets 29/58 €273,480 €482,859 +€209,380 +76.6%
Stocks and contracts in progress 3 €224,976 €238,899 +€13,923 +6.2%
Stocks 30/36 €224,976 €238,899 +€13,923 +6.2%
Amounts receivable within one year 40/41 €20,252 €37,155 +€16,903 +83.5%
Other amounts receivable 41 €20,252 €37,155 +€16,903 +83.5%
Cash at bank and in hand 54/58 €23,686 €202,394 +€178,707 +754%
Deferred charges and accrued income 490/1 €4,565 €4,412 -€154 -3.4%
Total equity and liabilities 10/49 €764,373 €725,403 -€38,970 -5.1%
Equity 10/15 €747,390 €710,104 -€37,286 -5.0%
Contributions 10/11 €61,500 €61,500 = 0.0%
Capital 10 €61,500 €61,500 = 0.0%
Issued capital 100 €61,500 €61,500 = 0.0%
Reserves 13 €685,890 €648,604 -€37,286 -5.4%
Non-distributable reserves 130/1 €6,150 €6,150 = 0.0%
Legal reserve 130 €6,150 €6,150 = 0.0%
Tax-exempt reserves 132 €28,000 €28,000 = 0.0%
Distributable reserves 133 €651,740 €614,454 -€37,286 -5.7%
Amounts payable 17/49 €16,983 €15,299 -€1,684 -9.9%
Amounts payable after more than one year 17 €10,000 €7,500 -€2,500 -25.0%
Financial debts 170/4 €10,000 €7,500 -€2,500 -25.0%
Amounts payable within one year 42/48 €6,983 €7,799 +€816 +11.7%
Trade debts 44 €131 €5,842 +€5,711 +4,376%
Suppliers 440/4 €131 €5,842 +€5,711 +4,376%
Taxes, remuneration and social security 45 €4,017 €83 -€3,934 -97.9%
Taxes 450/3 €4,017 €83 -€3,934 -97.9%
Other amounts payable 47/48 €2,836 €1,874 -€962 -33.9%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €25,416 €19,340 -€6,077 -23.9%
Other operating charges 640/8 €2,889 €2,055 -€834 -28.9%
Gross operating margin 9900 €19,304 -€15,579 -€34,883
Operating profit (loss) 9901 -€9,001 -€36,973 -€27,972 -311%
Financial income 75/76B - €1,289 +€1,289
Recurring financial income 75 - €1,289 +€1,289
Financial charges 65/66B €1,361 €1,045 -€317 -23.3%
Recurring financial charges 65 €1,361 €1,045 -€317 -23.3%
Profit (loss) for the period before taxes 9903 -€10,363 -€36,729 -€26,366 -254%
Income taxes 67/77 €538 €557 +€20 +3.6%
Profit (loss) for the period 9904 -€10,900 -€37,286 -€26,385 -242%
Profit (loss) for the period to be appropriated 9905 -€10,900 -€37,286 -€26,385 -242%

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 18 October 2026 via checked.be.