T.O.M.: 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.
T.O.M.
Largest movements
- Tangible fixed assets +€29,421
up €29,421 (+5,624%), from €523 to €29,945
of which Furniture and vehicles: +€29,700
- Receivables after one year +€17,500
up €17,500 (+24.1%), from €72,500 to €90,000
- Cash +€12,954
up €12,954 (+162%), from €8,014 to €20,967
mainly Net result for the year (+€29,125) and Debts after one year (+€13,489)
- Reserves +€29,125
up €29,125 (+45.1%), from €64,540 to €93,665
- Debts after one year +€13,489
new in 2025: €13,489
- Current portion of long-term debt +€8,179
new in 2025: €8,179
- Other debts +€8,030
up €8,030 (+599%), from €1,340 to €9,370
- Gross operating margin +€34,648
up €34,648 (+247%), from €14,034 to €48,682
- Taxes +€11,036
up €11,036 (+305%), from €3,617 to €14,653
- Depreciation +€2,900
up €2,900 (+428%), from €678 to €3,579
- Staff costs +€1,246
up €1,246 (+584%), from €213 to €1,459
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 | €84,169 | €143,538 | +€59,369 | +70.5% |
| Fixed assets | 21/28 | €548 | €29,969 | +€29,421 | +5,370% |
| Tangible fixed assets | 22/27 | €523 | €29,945 | +€29,421 | +5,624% |
| Plant, machinery and equipment | 23 | €523 | €245 | -€279 | -53.2% |
| Furniture and vehicles | 24 | - | €29,700 | +€29,700 | |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €83,622 | €113,569 | +€29,947 | +35.8% |
| Amounts receivable after more than one year | 29 | €72,500 | €90,000 | +€17,500 | +24.1% |
| Other amounts receivable | 291 | €72,500 | €90,000 | +€17,500 | +24.1% |
| Amounts receivable within one year | 40/41 | €1,031 | €5 | -€1,026 | -99.6% |
| Trade receivables | 40 | €44 | - | -€44 | |
| Other amounts receivable | 41 | €987 | €5 | -€982 | -99.5% |
| Cash at bank and in hand | 54/58 | €8,014 | €20,967 | +€12,954 | +162% |
| Deferred charges and accrued income | 490/1 | €2,077 | €2,597 | +€520 | +25.0% |
| Total equity and liabilities | 10/49 | €84,169 | €143,538 | +€59,369 | +70.5% |
| Equity | 10/15 | €76,940 | €106,065 | +€29,125 | +37.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €64,540 | €93,665 | +€29,125 | +45.1% |
| Distributable reserves | 133 | €64,540 | €93,665 | +€29,125 | +45.1% |
| Amounts payable | 17/49 | €7,229 | €37,473 | +€30,244 | +418% |
| Amounts payable after more than one year | 17 | - | €13,489 | +€13,489 | |
| Financial debts | 170/4 | - | €13,489 | +€13,489 | |
| Amounts payable within one year | 42/48 | €7,229 | €23,985 | +€16,755 | +232% |
| Current portion of amounts payable after more than one year | 42 | - | €8,179 | +€8,179 | |
| Trade debts | 44 | €511 | €636 | +€126 | +24.6% |
| Suppliers | 440/4 | €511 | €636 | +€126 | +24.6% |
| Taxes, remuneration and social security | 45 | €5,379 | €5,799 | +€421 | +7.8% |
| Taxes | 450/3 | €5,379 | €4,343 | -€1,036 | -19.3% |
| Remuneration and social security | 454/9 | - | €1,456 | +€1,456 | |
| Other amounts payable | 47/48 | €1,340 | €9,370 | +€8,030 | +599% |
| Remuneration, social security and pensions | 62 | €213 | €1,459 | +€1,246 | +584% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €678 | €3,579 | +€2,900 | +428% |
| Other operating charges | 640/8 | €894 | €959 | +€65 | +7.3% |
| Gross operating margin | 9900 | €14,034 | €48,682 | +€34,648 | +247% |
| Operating profit (loss) | 9901 | €12,248 | €42,685 | +€30,436 | +248% |
| Financial income | 75/76B | €1,500 | €1,633 | +€133 | +8.9% |
| Recurring financial income | 75 | €1,500 | €1,633 | +€133 | +8.9% |
| Financial charges | 65/66B | €194 | €540 | +€346 | +178% |
| Recurring financial charges | 65 | €194 | €540 | +€346 | +178% |
| Profit (loss) for the period before taxes | 9903 | €13,554 | €43,778 | +€30,224 | +223% |
| Income taxes | 67/77 | €3,617 | €14,653 | +€11,036 | +305% |
| Profit (loss) for the period | 9904 | €9,937 | €29,125 | +€19,187 | +193% |
| Profit (loss) for the period to be appropriated | 9905 | €9,937 | €29,125 | +€19,187 | +193% |
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 22 October 2026 via checked.be.