Slagerij Tom & Ciska: 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.
Slagerij Tom & Ciska
Largest movements
- Tangible fixed assets -€34,126
down €34,126 (-9.6%), from €357,060 to €322,934
- Trade debts -€57,738
down €57,738 (-52.4%), from €110,142 to €52,404
- Debts after one year -€25,110
down €25,110 (-33.0%), from €76,115 to €51,005
- Reserves +€21,220
up €21,220 (+47.9%), from €44,314 to €65,534
- Other debts +€13,924
up €13,924 (+8.2%), from €169,377 to €183,301
- Tax, wage and social debts +€8,991
up €8,991 (+203%), from €4,428 to €13,420
of which Taxes: +€7,674
- Gross operating margin +€20,338
up €20,338 (+30.0%), from €67,905 to €88,243
- Taxes +€6,923
up €6,923 (+235%), from €2,946 to €9,869
- Depreciation +€6,449
up €6,449 (+19.3%), from €33,476 to €39,926
- Staff costs +€1,068
up €1,068 (+9.7%), from €10,954 to €12,021
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 | €433,914 | €395,773 | -€38,141 | -8.8% |
| Fixed assets | 21/28 | €359,556 | €324,430 | -€35,126 | -9.8% |
| Intangible fixed assets | 21 | €2,496 | €1,496 | -€1,000 | -40.1% |
| Tangible fixed assets | 22/27 | €357,060 | €322,934 | -€34,126 | -9.6% |
| Plant, machinery and equipment | 23 | €166,969 | €150,448 | -€16,520 | -9.9% |
| Furniture and vehicles | 24 | €6,576 | €3,941 | -€2,635 | -40.1% |
| Other tangible fixed assets | 26 | €183,516 | €168,545 | -€14,971 | -8.2% |
| Current assets | 29/58 | €74,358 | €71,343 | -€3,015 | -4.1% |
| Stocks and contracts in progress | 3 | €15,559 | €17,203 | +€1,644 | +10.6% |
| Stocks | 30/36 | €15,559 | €17,203 | +€1,644 | +10.6% |
| Amounts receivable within one year | 40/41 | €16,632 | €13,948 | -€2,683 | -16.1% |
| Trade receivables | 40 | €755 | €243 | -€512 | -67.8% |
| Other amounts receivable | 41 | €15,877 | €13,706 | -€2,171 | -13.7% |
| Cash at bank and in hand | 54/58 | €41,723 | €37,940 | -€3,783 | -9.1% |
| Deferred charges and accrued income | 490/1 | €445 | €2,253 | +€1,808 | +406% |
| Total equity and liabilities | 10/49 | €433,914 | €395,773 | -€38,141 | -8.8% |
| Equity | 10/15 | €49,314 | €70,534 | +€21,220 | +43.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €44,314 | €65,534 | +€21,220 | +47.9% |
| Distributable reserves | 133 | €44,314 | €65,534 | +€21,220 | +47.9% |
| Amounts payable | 17/49 | €384,600 | €325,240 | -€59,361 | -15.4% |
| Amounts payable after more than one year | 17 | €76,115 | €51,005 | -€25,110 | -33.0% |
| Financial debts | 170/4 | €76,115 | €51,005 | -€25,110 | -33.0% |
| Amounts payable within one year | 42/48 | €308,485 | €274,235 | -€34,250 | -11.1% |
| Current portion of amounts payable after more than one year | 42 | €24,538 | €25,110 | +€573 | +2.3% |
| Trade debts | 44 | €110,142 | €52,404 | -€57,738 | -52.4% |
| Suppliers | 440/4 | €110,142 | €52,404 | -€57,738 | -52.4% |
| Taxes, remuneration and social security | 45 | €4,428 | €13,420 | +€8,991 | +203% |
| Taxes | 450/3 | €3,577 | €11,251 | +€7,674 | +215% |
| Remuneration and social security | 454/9 | €852 | €2,169 | +€1,317 | +155% |
| Other amounts payable | 47/48 | €169,377 | €183,301 | +€13,924 | +8.2% |
| Remuneration, social security and pensions | 62 | €10,954 | €12,021 | +€1,068 | +9.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,476 | €39,926 | +€6,449 | +19.3% |
| Other operating charges | 640/8 | €1,042 | €1,036 | -€6 | -0.6% |
| Non-recurring operating charges | 66A | €2,898 | - | -€2,898 | |
| Gross operating margin | 9900 | €67,905 | €88,243 | +€20,338 | +30.0% |
| Operating profit (loss) | 9901 | €19,535 | €35,260 | +€15,725 | +80.5% |
| Financial income | 75/76B | €1 | €1 | +€0 | +28.3% |
| Recurring financial income | 75 | €1 | €1 | +€0 | +28.3% |
| Financial charges | 65/66B | €3,085 | €2,506 | -€579 | -18.8% |
| Recurring financial charges | 65 | €3,085 | €2,506 | -€579 | -18.8% |
| Profit (loss) for the period before taxes | 9903 | €16,450 | €32,754 | +€16,304 | +99.1% |
| Income taxes | 67/77 | €2,946 | €9,869 | +€6,923 | +235% |
| Profit (loss) for the period | 9904 | €13,505 | €22,886 | +€9,381 | +69.5% |
| Profit (loss) for the period to be appropriated | 9905 | €13,505 | €22,886 | +€9,381 | +69.5% |
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 1 November 2026 via checked.be.