TOBIM: what changed
Two fiscal 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.
TOBIM
Largest movements
- Tangible fixed assets -€95,539
down €95,539 (-4.0%), from €2.4m to €2.3m
- Debts after one year -€110,144
down €110,144 (-9.3%), from €1.2m to €1.1m
- Profit (loss) carried forward +€26,799
up €26,799 (+13.3%), from -€201,660 to -€174,861
- Gross operating margin -€11,412
down €11,412 (-6.2%), from €182,992 to €171,580
- Financial charges -€3,427
down €3,427 (-8.2%), from €41,647 to €38,219
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.
Cash bridge derived
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 | €2,430,357 | €2,339,980 | -€90,376 | -3.7% |
| Fixed assets | 21/28 | €2,412,133 | €2,316,594 | -€95,539 | -4.0% |
| Tangible fixed assets | 22/27 | €2,412,133 | €2,316,594 | -€95,539 | -4.0% |
| Land and buildings | 22 | €2,412,133 | €2,316,594 | -€95,539 | -4.0% |
| Current assets | 29/58 | €18,223 | €23,386 | +€5,163 | +28.3% |
| Amounts receivable within one year | 40/41 | €445 | €166 | -€279 | -62.7% |
| Other amounts receivable | 41 | €445 | €166 | -€279 | -62.7% |
| Cash at bank and in hand | 54/58 | €13,592 | €18,880 | +€5,288 | +38.9% |
| Deferred charges and accrued income | 490/1 | €4,186 | €4,340 | +€154 | +3.7% |
| Total equity and liabilities | 10/49 | €2,430,357 | €2,339,980 | -€90,376 | -3.7% |
| Equity | 10/15 | €398,340 | €425,139 | +€26,799 | +6.7% |
| Contributions | 10/11 | €600,000 | €600,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€201,660 | -€174,861 | +€26,799 | +13.3% |
| Amounts payable | 17/49 | €2,032,016 | €1,914,841 | -€117,175 | -5.8% |
| Amounts payable after more than one year | 17 | €1,187,661 | €1,077,517 | -€110,144 | -9.3% |
| Financial debts | 170/4 | €1,187,661 | €1,077,517 | -€110,144 | -9.3% |
| Amounts payable within one year | 42/48 | €814,529 | €808,185 | -€6,344 | -0.8% |
| Current portion of amounts payable after more than one year | 42 | €106,537 | €110,144 | +€3,607 | +3.4% |
| Trade debts | 44 | €162 | €83 | -€79 | -48.9% |
| Suppliers | 440/4 | €162 | €83 | -€79 | -48.9% |
| Other amounts payable | 47/48 | €707,830 | €697,958 | -€9,873 | -1.4% |
| Accrued charges and deferred income | 492/3 | €29,826 | €29,140 | -€687 | -2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €101,510 | €101,581 | +€71 | +0.1% |
| Other operating charges | 640/8 | €4,936 | €5,140 | +€205 | +4.1% |
| Gross operating margin | 9900 | €182,992 | €171,580 | -€11,412 | -6.2% |
| Operating profit (loss) | 9901 | €76,546 | €64,858 | -€11,688 | -15.3% |
| Financial income | 75/76B | €361 | €160 | -€201 | -55.8% |
| Recurring financial income | 75 | €361 | €160 | -€201 | -55.8% |
| Financial charges | 65/66B | €41,647 | €38,219 | -€3,427 | -8.2% |
| Recurring financial charges | 65 | €41,647 | €38,219 | -€3,427 | -8.2% |
| Profit (loss) for the period before taxes | 9903 | €35,261 | €26,799 | -€8,462 | -24.0% |
| Profit (loss) for the period | 9904 | €35,261 | €26,799 | -€8,462 | -24.0% |
| Profit (loss) for the period to be appropriated | 9905 | €35,261 | €26,799 | -€8,462 | -24.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.