PRO 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.
PRO TOM
Largest movements
- Tangible fixed assets +€28,416
up €28,416 (+335%), from €8,481 to €36,897
of which Leasing and similar rights: +€36,225
- Cash +€3,907
up €3,907 (+40.7%), from €9,593 to €13,500
mainly Debts after one year (+€24,763) and Depreciation (+€9,402)
- Receivables within one year +€3,111
up €3,111 (+13.7%), from €22,730 to €25,841
of which Other amounts receivable: +€2,976
- Debts after one year +€24,763
new in 2025: €24,763
- Current portion of long-term debt +€8,637
new in 2025: €8,637
- Profit (loss) carried forward +€5,030
up €5,030 (+19.6%), from €25,625 to €30,655
- Tax, wage and social debts -€2,568
no longer reported in 2025 (was €2,568)
- Purchases and services -€13,806
down €13,806 (-6.7%), from €204,977 to €191,171
- Turnover -€12,616
down €12,616 (-5.7%), from €223,080 to €210,464
- Depreciation +€3,817
up €3,817 (+68.4%), from €5,584 to €9,402
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 | €41,304 | €76,738 | +€35,434 | +85.8% |
| Fixed assets | 21/28 | €8,981 | €37,397 | +€28,416 | +316% |
| Tangible fixed assets | 22/27 | €8,481 | €36,897 | +€28,416 | +335% |
| Furniture and vehicles | 24 | €8,481 | €672 | -€7,808 | -92.1% |
| Leasing and similar rights | 25 | - | €36,225 | +€36,225 | |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €32,323 | €39,341 | +€7,018 | +21.7% |
| Amounts receivable within one year | 40/41 | €22,730 | €25,841 | +€3,111 | +13.7% |
| Trade receivables | 40 | €21,940 | €22,075 | +€135 | +0.6% |
| Other amounts receivable | 41 | €790 | €3,766 | +€2,976 | +376% |
| Cash at bank and in hand | 54/58 | €9,593 | €13,500 | +€3,907 | +40.7% |
| Total equity and liabilities | 10/49 | €41,304 | €76,738 | +€35,434 | +85.8% |
| Equity | 10/15 | €30,625 | €35,655 | +€5,030 | +16.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,625 | €30,655 | +€5,030 | +19.6% |
| Amounts payable | 17/49 | €10,679 | €41,083 | +€30,404 | +285% |
| Amounts payable after more than one year | 17 | - | €24,763 | +€24,763 | |
| Financial debts | 170/4 | - | €24,763 | +€24,763 | |
| Amounts payable within one year | 42/48 | €10,679 | €16,320 | +€5,641 | +52.8% |
| Current portion of amounts payable after more than one year | 42 | - | €8,637 | +€8,637 | |
| Trade debts | 44 | €7,204 | €6,804 | -€400 | -5.6% |
| Suppliers | 440/4 | €7,045 | €6,804 | -€241 | -3.4% |
| Bills of exchange payable | 441 | €159 | - | -€159 | |
| Taxes, remuneration and social security | 45 | €2,568 | - | -€2,568 | |
| Taxes | 450/3 | €2,568 | - | -€2,568 | |
| Other amounts payable | 47/48 | €907 | €879 | -€27 | -3.0% |
| Turnover | 70 | €223,080 | €210,464 | -€12,616 | -5.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €204,977 | €191,171 | -€13,806 | -6.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,584 | €9,402 | +€3,817 | +68.4% |
| Other operating charges | 640/8 | €232 | €975 | +€743 | +320% |
| Gross operating margin | 9900 | €18,103 | €19,292 | +€1,190 | +6.6% |
| Operating profit (loss) | 9901 | €12,286 | €8,916 | -€3,370 | -27.4% |
| Financial income | 75/76B | €734 | €100 | -€634 | -86.4% |
| Recurring financial income | 75 | €734 | €100 | -€634 | -86.4% |
| Financial charges | 65/66B | €1,027 | €2,452 | +€1,425 | +139% |
| Recurring financial charges | 65 | €632 | €2,452 | +€1,820 | +288% |
| Non-recurring financial charges | 66B | €395 | - | -€395 | |
| Profit (loss) for the period before taxes | 9903 | €11,994 | €6,564 | -€5,430 | -45.3% |
| Income taxes | 67/77 | €2,568 | €1,534 | -€1,034 | -40.3% |
| Profit (loss) for the period | 9904 | €9,425 | €5,030 | -€4,396 | -46.6% |
| Profit (loss) for the period to be appropriated | 9905 | €9,425 | €5,030 | -€4,396 | -46.6% |
Source: filed annual accounts (NBB), financial years ended 31 October 2024 and 31 October 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.