TOM: what changed
TOM
Largest movements
- Receivables within one year +€31,234
up €31,234 (+50.8%), from €61,493 to €92,728
of which Trade receivables: +€31,515
- Tangible fixed assets +€29,402
up €29,402 (+486%), from €6,051 to €35,452
of which Furniture and vehicles: +€27,279
- Cash -€9,235
down €9,235 (-34.3%), from €26,914 to €17,679
mainly Investment in fixed assets (net) (-€39,481) and Receivables within one year (-€31,234)
- Advances received +€36,841
up €36,841 (+803%), from €4,586 to €41,426
- Reserves -€22,298
down €22,298 (-53.6%), from €41,621 to €19,324
of which Distributable reserves: -€22,298
- Trade debts +€16,473
up €16,473 (+33.8%), from €48,688 to €65,161
- Other debts +€16,046
up €16,046 (+458%), from €3,501 to €19,547
- Tax, wage and social debts +€3,967
up €3,967 (+82.1%), from €4,835 to €8,802
- Other operating charges -€9,913
down €9,913 (-66.5%), from €14,910 to €4,996
- Depreciation +€7,061
up €7,061 (+234%), from €3,019 to €10,079
- Financial charges -€7,027
down €7,027 (-90.4%), from €7,774 to €748
- Gross operating margin +€1,031
up €1,031 (+12.8%), from -€8,029 to -€6,998
- Taxes -€299
down €299 (-88.6%), from €337 to €38
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €122,349 | €172,859 | +€50,510 | +41.3% |
| Fixed assets | 21/28 | €8,051 | €37,452 | +€29,402 | +365% |
| Tangible fixed assets | 22/27 | €6,051 | €35,452 | +€29,402 | +486% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €284 | €2,407 | +€2,123 | +747% |
| Furniture and vehicles | 24 | €5,767 | €33,046 | +€27,279 | +473% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €114,298 | €135,407 | +€21,109 | +18.5% |
| Amounts receivable after more than one year | 29 | €25,000 | €25,000 | = | 0.0% |
| Other amounts receivable | 291 | €25,000 | €25,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €61,493 | €92,728 | +€31,234 | +50.8% |
| Trade receivables | 40 | €61,213 | €92,728 | +€31,515 | +51.5% |
| Other amounts receivable | 41 | €281 | €0 | -€281 | -100% |
| Cash at bank and in hand | 54/58 | €26,914 | €17,679 | -€9,235 | -34.3% |
| Deferred charges and accrued income | 490/1 | €891 | €0 | -€891 | -100% |
| Total equity and liabilities | 10/49 | €122,349 | €172,859 | +€50,510 | +41.3% |
| Equity | 10/15 | €60,221 | €37,924 | -€22,298 | -37.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €41,621 | €19,324 | -€22,298 | -53.6% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €41,621 | €19,324 | -€22,298 | -53.6% |
| Amounts payable | 17/49 | €62,127 | €134,936 | +€72,808 | +117% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €61,609 | €134,936 | +€73,327 | +119% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €48,688 | €65,161 | +€16,473 | +33.8% |
| Suppliers | 440/4 | €48,688 | €65,161 | +€16,473 | +33.8% |
| Advances received on contracts in progress | 46 | €4,586 | €41,426 | +€36,841 | +803% |
| Taxes, remuneration and social security | 45 | €4,835 | €8,802 | +€3,967 | +82.1% |
| Taxes | 450/3 | €4,835 | €8,802 | +€3,967 | +82.1% |
| Other amounts payable | 47/48 | €3,501 | €19,547 | +€16,046 | +458% |
| Accrued charges and deferred income | 492/3 | €519 | €0 | -€519 | -100% |
| Non-recurring operating income | 76A | €0 | €14,648 | +€14,648 | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,019 | €10,079 | +€7,061 | +234% |
| Other operating charges | 640/8 | €14,910 | €4,996 | -€9,913 | -66.5% |
| Non-recurring operating charges | 66A | €16,885 | €0 | -€16,885 | -100% |
| Gross operating margin | 9900 | -€8,029 | -€6,998 | +€1,031 | +12.8% |
| Operating profit (loss) | 9901 | -€42,842 | -€22,073 | +€20,769 | +48.5% |
| Financial income | 75/76B | €500 | €561 | +€61 | +12.3% |
| Recurring financial income | 75 | €500 | €561 | +€61 | +12.3% |
| Financial charges | 65/66B | €7,774 | €748 | -€7,027 | -90.4% |
| Recurring financial charges | 65 | €7,774 | €748 | -€7,027 | -90.4% |
| Profit (loss) for the period before taxes | 9903 | -€50,116 | -€22,260 | +€27,857 | +55.6% |
| Income taxes | 67/77 | €337 | €38 | -€299 | -88.6% |
| Profit (loss) for the period | 9904 | -€50,453 | -€22,298 | +€28,155 | +55.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€50,453 | -€22,298 | +€28,155 | +55.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.