TOMHAN: what changed
TOMHAN
Largest movements
- Tangible fixed assets -€13,960
down €13,960 (-9.8%), from €141,886 to €127,926
of which Land and buildings: -€12,636
- Stocks and contracts -€11,945
down €11,945 (-10.5%), from €114,040 to €102,095
- Receivables within one year -€8,620
no longer reported in 2025 (was €8,620)
- Cash +€3,034
up €3,034 (+19.7%), from €15,438 to €18,472
mainly Depreciation (+€18,920) and Net result for the year (+€17,352)
- Debts after one year -€38,653
down €38,653 (-36.3%), from €106,492 to €67,839
- Trade debts -€31,681
down €31,681 (-32.9%), from €96,287 to €64,606
- Profit (loss) carried forward +€17,352
up €17,352 (+55.9%), from €31,054 to €48,406
- Current portion of long-term debt +€14,089
up €14,089 (+86.2%), from €16,345 to €30,434
- Tax, wage and social debts +€7,458
up €7,458 (+42.0%), from €17,777 to €25,235
of which Remuneration and social security: +€5,043
- Gross operating margin +€47,052
up €47,052 (+48.2%), from €97,703 to €144,755
- Depreciation +€4,531
up €4,531 (+31.5%), from €14,389 to €18,920
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €281,746 | €250,319 | -€31,427 | -11.2% |
| Fixed assets | 21/28 | €141,886 | €127,926 | -€13,960 | -9.8% |
| Tangible fixed assets | 22/27 | €141,886 | €127,926 | -€13,960 | -9.8% |
| Land and buildings | 22 | €114,475 | €101,839 | -€12,636 | -11.0% |
| Plant, machinery and equipment | 23 | €17,288 | €18,138 | +€850 | +4.9% |
| Furniture and vehicles | 24 | €10,123 | €7,949 | -€2,174 | -21.5% |
| Current assets | 29/58 | €139,860 | €122,393 | -€17,467 | -12.5% |
| Stocks and contracts in progress | 3 | €114,040 | €102,095 | -€11,945 | -10.5% |
| Stocks | 30/36 | €114,040 | €102,095 | -€11,945 | -10.5% |
| Amounts receivable within one year | 40/41 | €8,620 | - | -€8,620 | |
| Trade receivables | 40 | €8,620 | - | -€8,620 | |
| Cash at bank and in hand | 54/58 | €15,438 | €18,472 | +€3,034 | +19.7% |
| Deferred charges and accrued income | 490/1 | €1,762 | €1,826 | +€64 | +3.6% |
| Total equity and liabilities | 10/49 | €281,746 | €250,319 | -€31,427 | -11.2% |
| Equity | 10/15 | €44,845 | €62,197 | +€17,352 | +38.7% |
| Contributions | 10/11 | €11,410 | €11,410 | = | 0.0% |
| Reserves | 13 | €2,381 | €2,381 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,381 | €2,381 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,381 | €2,381 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,054 | €48,406 | +€17,352 | +55.9% |
| Amounts payable | 17/49 | €236,901 | €188,122 | -€48,779 | -20.6% |
| Amounts payable after more than one year | 17 | €106,492 | €67,839 | -€38,653 | -36.3% |
| Financial debts | 170/4 | €106,492 | €67,839 | -€38,653 | -36.3% |
| Amounts payable within one year | 42/48 | €130,409 | €120,275 | -€10,134 | -7.8% |
| Current portion of amounts payable after more than one year | 42 | €16,345 | €30,434 | +€14,089 | +86.2% |
| Trade debts | 44 | €96,287 | €64,606 | -€31,681 | -32.9% |
| Suppliers | 440/4 | €96,287 | €64,606 | -€31,681 | -32.9% |
| Taxes, remuneration and social security | 45 | €17,777 | €25,235 | +€7,458 | +42.0% |
| Taxes | 450/3 | €3,357 | €5,772 | +€2,415 | +71.9% |
| Remuneration and social security | 454/9 | €14,420 | €19,463 | +€5,043 | +35.0% |
| Accrued charges and deferred income | 492/3 | - | €8 | +€8 | |
| Remuneration, social security and pensions | 62 | €93,192 | €92,776 | -€416 | -0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,389 | €18,920 | +€4,531 | +31.5% |
| Other operating charges | 640/8 | €10,689 | €9,987 | -€702 | -6.6% |
| Gross operating margin | 9900 | €97,703 | €144,755 | +€47,052 | +48.2% |
| Operating profit (loss) | 9901 | -€20,567 | €23,072 | +€43,639 | |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €5,603 | €5,720 | +€117 | +2.1% |
| Recurring financial charges | 65 | €5,603 | €5,720 | +€117 | +2.1% |
| Profit (loss) for the period before taxes | 9903 | -€26,167 | €17,352 | +€43,519 | |
| Profit (loss) for the period | 9904 | -€26,167 | €17,352 | +€43,519 | |
| Profit (loss) for the period to be appropriated | 9905 | -€26,167 | €17,352 | +€43,519 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.