BAB TOMA: 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.
BAB TOMA
Largest movements
- Stocks and contracts +€19,350
up €19,350 (+2,481%), from €780 to €20,130
- Cash -€3,673
down €3,673 (-66.9%), from €5,488 to €1,814
mainly Stocks and contracts (-€19,350)
- Receivables within one year -€2,226
down €2,226 (-19.3%), from €11,558 to €9,331
of which Trade receivables: -€2,571
- Intangible fixed assets -€1,400
down €1,400 (-12.5%), from €11,200 to €9,800
- Other debts +€5,672
up €5,672 (+13.0%), from €43,581 to €49,253
- Trade debts +€5,020
up €5,020 (+136%), from €3,692 to €8,712
- Tax, wage and social debts +€1,018
up €1,018 (+185%), from €552 to €1,570
of which Remuneration and social security: +€1,018
- Purchases and services -€12,959
no longer reported in 2024 (was €12,959)
- Turnover -€9,198
no longer reported in 2024 (was €9,198)
- Gross operating margin +€7,472
up €7,472, from -€3,760 to €3,712
- Staff costs +€1,732
new in 2024: €1,732
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €33,525 | €45,575 | +€12,050 | +35.9% |
| Fixed assets | 21/28 | €15,700 | €14,300 | -€1,400 | -8.9% |
| Intangible fixed assets | 21 | €11,200 | €9,800 | -€1,400 | -12.5% |
| Financial fixed assets | 28 | €4,500 | €4,500 | = | 0.0% |
| Current assets | 29/58 | €17,825 | €31,275 | +€13,450 | +75.5% |
| Stocks and contracts in progress | 3 | €780 | €20,130 | +€19,350 | +2,481% |
| Stocks | 30/36 | €780 | €20,130 | +€19,350 | +2,481% |
| Amounts receivable within one year | 40/41 | €11,558 | €9,331 | -€2,226 | -19.3% |
| Trade receivables | 40 | €10,749 | €8,178 | -€2,571 | -23.9% |
| Other amounts receivable | 41 | €809 | €1,153 | +€345 | +42.6% |
| Cash at bank and in hand | 54/58 | €5,488 | €1,814 | -€3,673 | -66.9% |
| Total equity and liabilities | 10/49 | €33,525 | €45,575 | +€12,050 | +35.9% |
| Equity | 10/15 | -€14,299 | -€13,959 | +€340 | +2.4% |
| Contributions | 10/11 | €19,500 | €19,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,799 | -€33,459 | +€340 | +1.0% |
| Amounts payable | 17/49 | €47,824 | €59,535 | +€11,710 | +24.5% |
| Amounts payable within one year | 42/48 | €47,824 | €59,535 | +€11,710 | +24.5% |
| Trade debts | 44 | €3,692 | €8,712 | +€5,020 | +136% |
| Suppliers | 440/4 | €3,692 | €8,712 | +€5,020 | +136% |
| Taxes, remuneration and social security | 45 | €552 | €1,570 | +€1,018 | +185% |
| Taxes | 450/3 | €552 | €552 | = | 0.0% |
| Remuneration and social security | 454/9 | - | €1,018 | +€1,018 | |
| Other amounts payable | 47/48 | €43,581 | €49,253 | +€5,672 | +13.0% |
| Turnover | 70 | €9,198 | - | -€9,198 | |
| Goods, raw materials, services and sundry goods | 60/61 | €12,959 | - | -€12,959 | |
| Remuneration, social security and pensions | 62 | - | €1,732 | +€1,732 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,400 | €1,400 | = | 0.0% |
| Gross operating margin | 9900 | -€3,760 | €3,712 | +€7,472 | |
| Operating profit (loss) | 9901 | -€5,160 | €579 | +€5,740 | |
| Financial charges | 65/66B | €149 | €239 | +€91 | +60.9% |
| Recurring financial charges | 65 | €149 | €239 | +€91 | +60.9% |
| Profit (loss) for the period before taxes | 9903 | -€5,309 | €340 | +€5,649 | |
| Profit (loss) for the period | 9904 | -€5,309 | €340 | +€5,649 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,309 | €340 | +€5,649 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.