NEW-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.
NEW-TOM
Largest movements
- Tangible fixed assets -€60,350
down €60,350 (-54.2%), from €111,276 to €50,927
of which Furniture and vehicles: -€45,441
- Intangible fixed assets -€28,824
down €28,824 (-31.2%), from €92,396 to €63,572
- Cash -€23,570
down €23,570 (-41.5%), from €56,839 to €33,270
mainly Net result for the year (-€57,464) and Trade debts (-€42,050)
- Deferred charges and accrued income -€17,275
down €17,275 (-63.6%), from €27,173 to €9,898
- Receivables within one year -€6,907
down €6,907 (-18.1%), from €38,105 to €31,199
of which Other amounts receivable: -€11,052
- Profit (loss) carried forward -€57,464
down €57,464, from €18,679 to -€38,785
- Trade debts -€42,050
down €42,050 (-69.7%), from €60,363 to €18,313
- Other debts -€28,223
down €28,223 (-12.2%), from €230,410 to €202,188
- Tax, wage and social debts -€7,526
down €7,526 (-43.1%), from €17,481 to €9,955
of which Remuneration and social security: -€5,430
- Gross operating margin -€128,453
down €128,453 (-43.7%), from €293,863 to €165,410
- Staff costs -€74,145
down €74,145 (-34.2%), from €216,537 to €142,391
- Depreciation +€4,411
up €4,411 (+5.8%), from €76,131 to €80,542
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 | €329,595 | €192,670 | -€136,925 | -41.5% |
| Fixed assets | 21/28 | €207,478 | €118,303 | -€89,174 | -43.0% |
| Intangible fixed assets | 21 | €92,396 | €63,572 | -€28,824 | -31.2% |
| Tangible fixed assets | 22/27 | €111,276 | €50,927 | -€60,350 | -54.2% |
| Plant, machinery and equipment | 23 | €19,149 | €4,240 | -€14,909 | -77.9% |
| Furniture and vehicles | 24 | €92,127 | €46,686 | -€45,441 | -49.3% |
| Financial fixed assets | 28 | €3,805 | €3,805 | = | 0.0% |
| Current assets | 29/58 | €122,118 | €74,367 | -€47,751 | -39.1% |
| Amounts receivable within one year | 40/41 | €38,105 | €31,199 | -€6,907 | -18.1% |
| Trade receivables | 40 | €23,123 | €27,269 | +€4,146 | +17.9% |
| Other amounts receivable | 41 | €14,982 | €3,930 | -€11,052 | -73.8% |
| Cash at bank and in hand | 54/58 | €56,839 | €33,270 | -€23,570 | -41.5% |
| Deferred charges and accrued income | 490/1 | €27,173 | €9,898 | -€17,275 | -63.6% |
| Total equity and liabilities | 10/49 | €329,595 | €192,670 | -€136,925 | -41.5% |
| Equity | 10/15 | €19,679 | -€37,785 | -€57,464 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,679 | -€38,785 | -€57,464 | |
| Amounts payable | 17/49 | €309,916 | €230,455 | -€79,461 | -25.6% |
| Amounts payable within one year | 42/48 | €309,916 | €230,455 | -€79,461 | -25.6% |
| Current portion of amounts payable after more than one year | 42 | €1,662 | - | -€1,662 | |
| Trade debts | 44 | €60,363 | €18,313 | -€42,050 | -69.7% |
| Suppliers | 440/4 | €60,363 | €18,313 | -€42,050 | -69.7% |
| Taxes, remuneration and social security | 45 | €17,481 | €9,955 | -€7,526 | -43.1% |
| Taxes | 450/3 | €2,096 | - | -€2,096 | |
| Remuneration and social security | 454/9 | €15,385 | €9,955 | -€5,430 | -35.3% |
| Other amounts payable | 47/48 | €230,410 | €202,188 | -€28,223 | -12.2% |
| Remuneration, social security and pensions | 62 | €216,537 | €142,391 | -€74,145 | -34.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €76,131 | €80,542 | +€4,411 | +5.8% |
| Other operating charges | 640/8 | €989 | €1,664 | +€676 | +68.3% |
| Gross operating margin | 9900 | €293,863 | €165,410 | -€128,453 | -43.7% |
| Operating profit (loss) | 9901 | €207 | -€59,187 | -€59,394 | |
| Financial income | 75/76B | €2,270 | €3,001 | +€732 | +32.2% |
| Recurring financial income | 75 | €2,270 | €3,001 | +€732 | +32.2% |
| Financial charges | 65/66B | €216 | €1,318 | +€1,102 | +511% |
| Recurring financial charges | 65 | €216 | €1,318 | +€1,102 | +511% |
| Profit (loss) for the period before taxes | 9903 | €2,261 | -€57,504 | -€59,765 | |
| Income taxes | 67/77 | €977 | -€39 | -€1,016 | |
| Profit (loss) for the period | 9904 | €1,284 | -€57,464 | -€58,749 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,284 | -€57,464 | -€58,749 |
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 19 October 2026 via checked.be.