FROM DE TOM: 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
FROM DE TOM
NACE 96.220, Beauty care and other beauty treatments
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€2,614
2024 · -€3,694+€1,080
Equity
€397,234
2024 · €399,848-€2,614
Cash
€2,377
2024 · €371+€2,006
Balance sheet total
€2.2m
2024 · €2.2m-€23,930
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Debts after one year -€34,431
down €34,431 (-12.1%), from €284,170 to €249,739
- Advances received +€28,250
new in 2025: €28,250
Income statement
- Gross operating margin +€5,225
up €5,225 (+16.7%), from €31,254 to €36,480
- Financial income +€5,180
up €5,180 (+17,265,833%), from €0 to €5,180
- Financial charges -€736
down €736 (-9.7%), from €7,597 to €6,861
- Other operating charges +€427
up €427 (+6.6%), from €6,444 to €6,871
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.
Result 2024
-€3,694
Gross operating margin
+€5,225
Other operating charges
-€427
Other operating items
-€9,634
Financial income
+€5,180
Financial charges
+€736
Result 2025
-€2,614
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€35,695
Investment
€0
Financing
-€33,689
Cash 2024
€371
From operations (derived)
+€35,695
Net result for the year
-€2,614
Depreciation
+€20,907
Receivables within one year
+€9,164
Deferred charges and accrued income
-€4,136
Trade debts
+€1,556
Tax, wage and social debts
+€1,066
Advances received
+€28,250
Other debts
-€18,999
Accrued charges and deferred income
+€500
Financing
-€33,689
Debts after one year
-€34,431
Current portion of long-term debt
+€742
Cash 2025
€2,377
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,233,680 | €2,209,750 | -€23,930 | -1.1% |
| Fixed assets | 21/28 | €2,131,715 | €2,110,808 | -€20,907 | -1.0% |
| Tangible fixed assets | 22/27 | €351,715 | €330,808 | -€20,907 | -5.9% |
| Land and buildings | 22 | €351,715 | €330,808 | -€20,907 | -5.9% |
| Financial fixed assets | 28 | €1,780,000 | €1,780,000 | = | 0.0% |
| Current assets | 29/58 | €101,964 | €98,942 | -€3,023 | -3.0% |
| Amounts receivable within one year | 40/41 | €100,628 | €91,464 | -€9,164 | -9.1% |
| Trade receivables | 40 | €9,634 | €0 | -€9,634 | -100% |
| Other amounts receivable | 41 | €90,994 | €91,464 | +€470 | +0.5% |
| Cash at bank and in hand | 54/58 | €371 | €2,377 | +€2,006 | +541% |
| Deferred charges and accrued income | 490/1 | €965 | €5,101 | +€4,136 | +428% |
| Total equity and liabilities | 10/49 | €2,233,680 | €2,209,750 | -€23,930 | -1.1% |
| Equity | 10/15 | €399,848 | €397,234 | -€2,614 | -0.7% |
| Contributions | 10/11 | €1,798,600 | €1,798,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,398,752 | -€1,401,366 | -€2,614 | -0.2% |
| Amounts payable | 17/49 | €1,833,832 | €1,812,516 | -€21,316 | -1.2% |
| Amounts payable after more than one year | 17 | €284,170 | €249,739 | -€34,431 | -12.1% |
| Financial debts | 170/4 | €284,170 | €249,739 | -€34,431 | -12.1% |
| Amounts payable within one year | 42/48 | €1,549,662 | €1,562,277 | +€12,615 | +0.8% |
| Current portion of amounts payable after more than one year | 42 | €33,689 | €34,431 | +€742 | +2.2% |
| Trade debts | 44 | €675 | €2,231 | +€1,556 | +231% |
| Suppliers | 440/4 | €675 | €2,231 | +€1,556 | +231% |
| Advances received on contracts in progress | 46 | - | €28,250 | +€28,250 | |
| Taxes, remuneration and social security | 45 | - | €1,066 | +€1,066 | |
| Taxes | 450/3 | - | €1,066 | +€1,066 | |
| Other amounts payable | 47/48 | €1,515,298 | €1,496,299 | -€18,999 | -1.3% |
| Accrued charges and deferred income | 492/3 | - | €500 | +€500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,907 | €20,907 | = | 0.0% |
| Other operating charges | 640/8 | €6,444 | €6,871 | +€427 | +6.6% |
| Non-recurring operating charges | 66A | - | €9,634 | +€9,634 | |
| Gross operating margin | 9900 | €31,254 | €36,480 | +€5,225 | +16.7% |
| Operating profit (loss) | 9901 | €3,903 | -€933 | -€4,836 | |
| Financial income | 75/76B | €0 | €5,180 | +€5,180 | +17,265,833% |
| Recurring financial income | 75 | €0 | €5,180 | +€5,180 | +17,265,833% |
| Financial charges | 65/66B | €7,597 | €6,861 | -€736 | -9.7% |
| Recurring financial charges | 65 | €7,597 | €6,861 | -€736 | -9.7% |
| Profit (loss) for the period before taxes | 9903 | -€3,694 | -€2,614 | +€1,080 | +29.2% |
| Profit (loss) for the period | 9904 | -€3,694 | -€2,614 | +€1,080 | +29.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,694 | -€2,614 | +€1,080 | +29.2% |
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 13 October 2026 via checked.be.