LAURENT VAN TOMME: 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.
LAURENT VAN TOMME
Largest movements
- Tangible fixed assets -€20,709
down €20,709 (-23.7%), from €87,363 to €66,655
of which Furniture and vehicles: -€19,890
- Receivables within one year +€4,991
up €4,991 (+22.0%), from €22,702 to €27,693
of which Trade receivables: +€4,690
- Cash +€1,635
up €1,635 (+658%), from €249 to €1,883
mainly Depreciation (+€20,980) and Net result for the year (+€7,555)
- Debts after one year -€21,189
down €21,189 (-21.1%), from €100,614 to €79,425
- Profit (loss) carried forward +€7,555
up €7,555 (+18.0%), from -€42,030 to -€34,475
- Trade debts -€3,633
down €3,633 (-48.9%), from €7,433 to €3,801
- Tax, wage and social debts +€2,125
up €2,125 (+76.1%), from €2,792 to €4,918
- Gross operating margin +€8,269
up €8,269 (+33.0%), from €25,074 to €33,343
- Depreciation -€7,093
down €7,093 (-25.3%), from €28,074 to €20,980
- Taxes +€944
new in 2025: €944
- Other operating charges +€455
up €455 (+47.6%), from €955 to €1,411
- Financial charges -€401
down €401 (-12.3%), from €3,269 to €2,868
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 | €112,208 | €97,493 | -€14,715 | -13.1% |
| Fixed assets | 21/28 | €87,388 | €66,680 | -€20,709 | -23.7% |
| Tangible fixed assets | 22/27 | €87,363 | €66,655 | -€20,709 | -23.7% |
| Plant, machinery and equipment | 23 | €1,662 | €843 | -€819 | -49.3% |
| Furniture and vehicles | 24 | €85,701 | €65,811 | -€19,890 | -23.2% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €24,820 | €30,814 | +€5,994 | +24.1% |
| Amounts receivable within one year | 40/41 | €22,702 | €27,693 | +€4,991 | +22.0% |
| Trade receivables | 40 | €15,570 | €20,260 | +€4,690 | +30.1% |
| Other amounts receivable | 41 | €7,132 | €7,433 | +€301 | +4.2% |
| Cash at bank and in hand | 54/58 | €249 | €1,883 | +€1,635 | +658% |
| Deferred charges and accrued income | 490/1 | €1,869 | €1,237 | -€632 | -33.8% |
| Total equity and liabilities | 10/49 | €112,208 | €97,493 | -€14,715 | -13.1% |
| Equity | 10/15 | -€20,030 | -€12,475 | +€7,555 | +37.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,030 | -€34,475 | +€7,555 | +18.0% |
| Amounts payable | 17/49 | €132,239 | €109,969 | -€22,270 | -16.8% |
| Amounts payable after more than one year | 17 | €100,614 | €79,425 | -€21,189 | -21.1% |
| Financial debts | 170/4 | €100,614 | €79,425 | -€21,189 | -21.1% |
| Amounts payable within one year | 42/48 | €31,004 | €29,907 | -€1,097 | -3.5% |
| Current portion of amounts payable after more than one year | 42 | €20,778 | €21,189 | +€411 | +2.0% |
| Trade debts | 44 | €7,433 | €3,801 | -€3,633 | -48.9% |
| Suppliers | 440/4 | €7,433 | €3,801 | -€3,633 | -48.9% |
| Taxes, remuneration and social security | 45 | €2,792 | €4,918 | +€2,125 | +76.1% |
| Taxes | 450/3 | €2,792 | €4,918 | +€2,125 | +76.1% |
| Accrued charges and deferred income | 492/3 | €621 | €636 | +€15 | +2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,074 | €20,980 | -€7,093 | -25.3% |
| Other operating charges | 640/8 | €955 | €1,411 | +€455 | +47.6% |
| Gross operating margin | 9900 | €25,074 | €33,343 | +€8,269 | +33.0% |
| Operating profit (loss) | 9901 | -€3,955 | €10,952 | +€14,908 | |
| Financial income | 75/76B | €421 | €415 | -€6 | -1.5% |
| Recurring financial income | 75 | €421 | €415 | -€6 | -1.5% |
| Financial charges | 65/66B | €3,269 | €2,868 | -€401 | -12.3% |
| Recurring financial charges | 65 | €3,269 | €2,868 | -€401 | -12.3% |
| Profit (loss) for the period before taxes | 9903 | -€6,803 | €8,499 | +€15,302 | |
| Income taxes | 67/77 | - | €944 | +€944 | |
| Profit (loss) for the period | 9904 | -€6,803 | €7,555 | +€14,358 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,803 | €7,555 | +€14,358 |
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 17 October 2026 via checked.be.