E. THOMMESSEN: what changed
Two fiscal 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.
E. THOMMESSEN
Largest movements
- Cash +€59,026
up €59,026 (+353.6%), from €16,692 to €75,718
mainly Receivables within one year (+€37,500) and Deferred charges and accrued income (+€30,666)
No liability line moved by more than 1% of the balance sheet total.
- Financial income -€2,493
down €2,493 (-7.0%), from €35,424 to €32,930
- Gross operating margin +€1,084
up €1,084 (+41.6%), from -€2,605 to -€1,521
- Provisions -€250
down €250 (-100.0%), from €250 to €0
- Taxes +€227
up €227 (+2.9%), from €7,877 to €8,104
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.
Cash bridge derived
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 | €4,563,841 | €4,554,701 | -€9,140 | -0.2% |
| Fixed assets | 21/28 | €3,588,930 | €3,588,930 | = | 0.0% |
| Financial fixed assets | 28 | €3,588,930 | €3,588,930 | = | 0.0% |
| Current assets | 29/58 | €974,911 | €965,772 | -€9,140 | -0.9% |
| Amounts receivable within one year | 40/41 | €894,623 | €857,123 | -€37,500 | -4.2% |
| Other amounts receivable | 41 | €894,623 | €857,123 | -€37,500 | -4.2% |
| Cash at bank and in hand | 54/58 | €16,692 | €75,718 | +€59,026 | +353.6% |
| Deferred charges and accrued income | 490/1 | €63,597 | €32,930 | -€30,666 | -48.2% |
| Total equity and liabilities | 10/49 | €4,563,841 | €4,554,701 | -€9,140 | -0.2% |
| Equity | 10/15 | €3,557,652 | €3,579,914 | +€22,262 | +0.6% |
| Contributions | 10/11 | €3,044,000 | €3,044,000 | = | 0.0% |
| Capital | 10 | €3,044,000 | €3,044,000 | = | 0.0% |
| Issued capital | 100 | €3,044,000 | €3,044,000 | = | 0.0% |
| Reserves | 13 | €38,655 | €39,770 | +€1,115 | +2.9% |
| Non-distributable reserves | 130/1 | €38,655 | €39,770 | +€1,115 | +2.9% |
| Legal reserve | 130 | €38,655 | €39,770 | +€1,115 | +2.9% |
| Profit (loss) carried forward | 14 | €474,997 | €496,144 | +€21,147 | +4.5% |
| Provisions and deferred taxes | 16 | €1,250 | €1,250 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €1,250 | €1,250 | = | 0.0% |
| Other liabilities and charges | 164/5 | €1,250 | €1,250 | = | 0.0% |
| Amounts payable | 17/49 | €1,004,939 | €973,537 | -€31,402 | -3.1% |
| Amounts payable within one year | 42/48 | €1,004,939 | €973,537 | -€31,402 | -3.1% |
| Trade debts | 44 | €1,269 | €1,433 | +€164 | +12.9% |
| Suppliers | 440/4 | €1,269 | €1,433 | +€164 | +12.9% |
| Taxes, remuneration and social security | 45 | €9,669 | €8,104 | -€1,566 | -16.2% |
| Taxes | 450/3 | €9,669 | €8,104 | -€1,566 | -16.2% |
| Other amounts payable | 47/48 | €994,000 | €964,000 | -€30,000 | -3.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €250 | €0 | -€250 | -100.0% |
| Other operating charges | 640/8 | €1,018 | €998 | -€19 | -1.9% |
| Gross operating margin | 9900 | -€2,605 | -€1,521 | +€1,084 | +41.6% |
| Operating profit (loss) | 9901 | -€3,872 | -€2,519 | +€1,353 | +34.9% |
| Financial income | 75/76B | €35,424 | €32,930 | -€2,493 | -7.0% |
| Recurring financial income | 75 | €35,424 | €32,930 | -€2,493 | -7.0% |
| Financial charges | 65/66B | €44 | €45 | +€2 | +3.4% |
| Recurring financial charges | 65 | €44 | €45 | +€2 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | €31,508 | €30,366 | -€1,142 | -3.6% |
| Income taxes | 67/77 | €7,877 | €8,104 | +€227 | +2.9% |
| Profit (loss) for the period | 9904 | €23,631 | €22,262 | -€1,369 | -5.8% |
| Profit (loss) for the period to be appropriated | 9905 | €23,631 | €22,262 | -€1,369 | -5.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.