De Tomp: 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.
De Tomp
Largest movements
- Tangible fixed assets +€25,914
up €25,914 (+6.2%), from €421,101 to €447,015
- Cash -€21,078
down €21,078 (-49.8%), from €42,300 to €21,221
mainly Investment in fixed assets (net) (-€33,237) and Net result for the year (-€4,730)
- Deferred charges and accrued income -€8,594
no longer reported in 2025 (was €8,594)
- Profit (loss) carried forward -€4,730
down €4,730 (-32.5%), from -€14,568 to -€19,298
- Depreciation +€2,248
up €2,248 (+44.3%), from €5,075 to €7,324
- Gross operating margin +€437
up €437 (+13.2%), from €3,305 to €3,742
- Other operating charges -€193
down €193 (-14.7%), from €1,311 to €1,118
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 | €471,995 | €468,236 | -€3,759 | -0.8% |
| Fixed assets | 21/28 | €421,101 | €447,015 | +€25,914 | +6.2% |
| Tangible fixed assets | 22/27 | €421,101 | €447,015 | +€25,914 | +6.2% |
| Land and buildings | 22 | €421,101 | €447,015 | +€25,914 | +6.2% |
| Current assets | 29/58 | €50,894 | €21,221 | -€29,672 | -58.3% |
| Cash at bank and in hand | 54/58 | €42,300 | €21,221 | -€21,078 | -49.8% |
| Deferred charges and accrued income | 490/1 | €8,594 | - | -€8,594 | |
| Total equity and liabilities | 10/49 | €471,995 | €468,236 | -€3,759 | -0.8% |
| Equity | 10/15 | €335,582 | €330,852 | -€4,730 | -1.4% |
| Contributions | 10/11 | €350,150 | €350,150 | = | 0.0% |
| Capital | 10 | €350,150 | €350,150 | = | 0.0% |
| Issued capital | 100 | €371,840 | €371,840 | = | 0.0% |
| Uncalled capital | 101 | €21,691 | €21,691 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,568 | -€19,298 | -€4,730 | -32.5% |
| Amounts payable | 17/49 | €136,413 | €137,384 | +€971 | +0.7% |
| Amounts payable within one year | 42/48 | €136,413 | €137,384 | +€971 | +0.7% |
| Trade debts | 44 | €99 | €1,071 | +€971 | +979% |
| Suppliers | 440/4 | €99 | €1,071 | +€971 | +979% |
| Other amounts payable | 47/48 | €136,314 | €136,314 | = | 0.0% |
| Non-recurring operating income | 76A | €8,555 | €7,507 | -€1,048 | -12.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,075 | €7,324 | +€2,248 | +44.3% |
| Other operating charges | 640/8 | €1,311 | €1,118 | -€193 | -14.7% |
| Gross operating margin | 9900 | €3,305 | €3,742 | +€437 | +13.2% |
| Operating profit (loss) | 9901 | -€3,082 | -€4,700 | -€1,618 | -52.5% |
| Financial charges | 65/66B | €29 | €30 | +€2 | +5.3% |
| Recurring financial charges | 65 | €29 | €30 | +€2 | +5.3% |
| Profit (loss) for the period before taxes | 9903 | -€3,110 | -€4,730 | -€1,620 | -52.1% |
| Profit (loss) for the period | 9904 | -€3,110 | -€4,730 | -€1,620 | -52.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,110 | -€4,730 | -€1,620 | -52.1% |
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.