TOM@: 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.
What changed
TOM@
NACE 01.130, Growing of vegetables, melons, roots and tubers
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€1.5m
2024 · €1.6m-€57,340
Equity
€4.2m
2024 · €3.0m+€1.3m
Cash
€2.1m
2024 · €1.8m+€304,627
Balance sheet total
€9.3m
2024 · €10.2m-€824,293
Largest movements
Assets
- Tangible fixed assets -€1.1m
down €1.1m (-18.2%), from €5.8m to €4.7m
of which Plant, machinery and equipment: -€610,107
- Cash +€304,627
up €304,627 (+16.7%), from €1.8m to €2.1m
mainly Net result for the year (+€1.5m) and Depreciation (+€1.4m)
- Intangible fixed assets -€233,401
down €233,401 (-25.3%), from €923,105 to €689,705
- Receivables within one year +€114,018
up €114,018 (+13.5%), from €844,304 to €958,322
of which Other amounts receivable: +€128,527
Equity and liabilities
- Reserves +€1.3m
up €1.3m (+47.0%), from €2.7m to €4.0m
of which Distributable reserves: +€646,166
- Debts after one year -€1.3m
down €1.3m (-27.6%), from €4.5m to €3.3m
- Current portion of long-term debt -€418,357
down €418,357 (-31.8%), from €1.3m to €898,807
- Other debts -€248,552
down €248,552 (-48.8%), from €508,911 to €260,359
- Trade debts -€165,761
down €165,761 (-28.9%), from €574,499 to €408,738
Income statement
- Goods and materials +€423,244
up €423,244 (+28.0%), from €1.5m to €1.9m
of which Purchases: +€703,832
- Turnover +€321,398
up €321,398 (+3.9%), from €8.2m to €8.5m
- Services and other goods -€175,696
down €175,696 (-18.2%), from €965,188 to €789,492
- Staff costs +€121,256
up €121,256 (+5.6%), from €2.2m to €2.3m
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.
Result 2024
€1.6m
Turnover
+€321,398
Other operating income
+€70,755
Goods and materials
-€423,244
Services and other goods
+€175,696
Staff costs
-€121,256
Depreciation
-€79,871
Other operating charges
-€800
Other operating items
-€6,053
Financial income
+€17,844
Financial charges
-€5,858
Taxes
-€5,950
Result 2025
€1.5m
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.
From operations
+€2.4m
Investment
-€147,367
Financing
-€1.9m
Cash 2024
€1.8m
From operations (derived)
+€2.4m
Net result for the year
+€1.5m
Depreciation
+€1.4m
Stocks and contracts
-€35,907
Receivables within one year
-€114,018
Deferred charges and accrued income
-€6,704
Trade debts
-€165,761
Tax, wage and social debts
-€19,093
Other debts
-€248,552
Investment (derived)
-€147,367
Investment in fixed assets (net)
-€147,367
Financing
-€1.9m
Debts after one year
-€1.3m
Current portion of long-term debt
-€418,357
Contributions, distributions and other
-€260,000
Cash 2025
€2.1m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,151,139 | €9,326,847 | -€824,293 | -8.1% |
| Fixed assets | 21/28 | €6,705,606 | €5,420,058 | -€1.3m | -19.2% |
| Intangible fixed assets | 21 | €923,105 | €689,705 | -€233,401 | -25.3% |
| Tangible fixed assets | 22/27 | €5,781,737 | €4,729,590 | -€1.1m | -18.2% |
| Land and buildings | 22 | €3,044,818 | €2,603,030 | -€441,788 | -14.5% |
| Plant, machinery and equipment | 23 | €2,625,062 | €2,014,955 | -€610,107 | -23.2% |
| Furniture and vehicles | 24 | €111,858 | €111,605 | -€253 | -0.2% |
| Financial fixed assets | 28 | €764 | €764 | = | 0.0% |
| Other financial fixed assets | 284/8 | €764 | €764 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €764 | €764 | = | 0.0% |
| Current assets | 29/58 | €3,445,533 | €3,906,788 | +€461,255 | +13.4% |
| Stocks and contracts in progress | 3 | €487,736 | €523,643 | +€35,907 | +7.4% |
| Stocks | 30/36 | €487,736 | €523,643 | +€35,907 | +7.4% |
| Goods purchased for resale | 34 | €487,736 | €523,643 | +€35,907 | +7.4% |
| Amounts receivable within one year | 40/41 | €844,304 | €958,322 | +€114,018 | +13.5% |
| Trade receivables | 40 | €563,380 | €548,870 | -€14,509 | -2.6% |
| Other amounts receivable | 41 | €280,925 | €409,452 | +€128,527 | +45.8% |
| Current investments | 50/53 | €242,075 | €242,075 | = | 0.0% |
| Other investments | 51/53 | €242,075 | €242,075 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,826,089 | €2,130,715 | +€304,627 | +16.7% |
| Deferred charges and accrued income | 490/1 | €45,329 | €52,033 | +€6,704 | +14.8% |
| Total equity and liabilities | 10/49 | €10,151,139 | €9,326,847 | -€824,293 | -8.1% |
| Equity | 10/15 | €2,951,239 | €4,228,904 | +€1.3m | +43.3% |
| Contributions | 10/11 | €231,000 | €231,000 | = | 0.0% |
| Reserves | 13 | €2,720,239 | €3,997,904 | +€1.3m | +47.0% |
| Tax-exempt reserves | 132 | €1,000,000 | €1,631,500 | +€631,500 | +63.2% |
| Distributable reserves | 133 | €1,720,239 | €2,366,404 | +€646,166 | +37.6% |
| Amounts payable | 17/49 | €7,199,901 | €5,097,942 | -€2.1m | -29.2% |
| Amounts payable after more than one year | 17 | €4,523,712 | €3,273,517 | -€1.3m | -27.6% |
| Financial debts | 170/4 | €4,523,712 | €3,273,517 | -€1.3m | -27.6% |
| Credit institutions | 173 | €4,170,324 | €3,273,517 | -€896,807 | -21.5% |
| Other loans | 174 | €353,388 | €0 | -€353,388 | -100.0% |
| Amounts payable within one year | 42/48 | €2,676,189 | €1,824,425 | -€851,763 | -31.8% |
| Current portion of amounts payable after more than one year | 42 | €1,317,164 | €898,807 | -€418,357 | -31.8% |
| Trade debts | 44 | €574,499 | €408,738 | -€165,761 | -28.9% |
| Suppliers | 440/4 | €574,499 | €408,738 | -€165,761 | -28.9% |
| Taxes, remuneration and social security | 45 | €275,614 | €256,521 | -€19,093 | -6.9% |
| Taxes | 450/3 | €22,249 | €22,441 | +€192 | +0.9% |
| Remuneration and social security | 454/9 | €253,366 | €234,080 | -€19,286 | -7.6% |
| Other amounts payable | 47/48 | €508,911 | €260,359 | -€248,552 | -48.8% |
| Operating income | 70/76A | €8,288,205 | €8,674,305 | +€386,100 | +4.7% |
| Turnover | 70 | €8,195,382 | €8,516,780 | +€321,398 | +3.9% |
| Other operating income | 74 | €86,771 | €157,525 | +€70,755 | +81.5% |
| Non-recurring operating income | 76A | €6,053 | €0 | -€6,053 | -100.0% |
| Operating charges | 60/66A | €6,030,504 | €6,479,980 | +€449,476 | +7.5% |
| Goods for resale, raw materials and consumables | 60 | €1,510,276 | €1,933,520 | +€423,244 | +28.0% |
| Purchases | 600/8 | €1,265,595 | €1,969,427 | +€703,832 | +55.6% |
| Change in stocks: decrease (increase) | 609 | €244,681 | -€35,907 | -€280,588 | |
| Services and other goods | 61 | €965,188 | €789,492 | -€175,696 | -18.2% |
| Remuneration, social security and pensions | 62 | €2,150,325 | €2,271,581 | +€121,256 | +5.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,353,044 | €1,432,915 | +€79,871 | +5.9% |
| Other operating charges | 640/8 | €51,671 | €52,471 | +€800 | +1.5% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Operating profit (loss) | 9901 | €2,257,701 | €2,194,325 | -€63,376 | -2.8% |
| Financial income | 75/76B | €9,516 | €27,360 | +€17,844 | +187.5% |
| Recurring financial income | 75 | €9,516 | €27,360 | +€17,844 | +187.5% |
| Income from current assets | 751 | €4,230 | €3,322 | -€908 | -21.5% |
| Other financial income | 752/9 | €5,285 | €24,038 | +€18,752 | +354.8% |
| Financial charges | 65/66B | €170,213 | €176,071 | +€5,858 | +3.4% |
| Recurring financial charges | 65 | €170,213 | €176,071 | +€5,858 | +3.4% |
| Debt charges | 650 | €182,128 | €176,062 | -€6,066 | -3.3% |
| Write-downs on current assets other than stocks, contracts in progress and trade receivables: additions (reversals) | 651 | -€11,915 | €0 | +€11,915 | |
| Other financial charges | 652/9 | €0 | €9 | +€9 | +3813.0% |
| Profit (loss) for the period before taxes | 9903 | €2,097,003 | €2,045,613 | -€51,390 | -2.5% |
| Income taxes | 67/77 | €501,998 | €507,948 | +€5,950 | +1.2% |
| Taxes | 670/3 | €501,998 | €507,948 | +€5,950 | +1.2% |
| Profit (loss) for the period | 9904 | €1,595,005 | €1,537,666 | -€57,340 | -3.6% |
| Transfer to tax-exempt reserves | 689 | €1,000,000 | €631,500 | -€368,500 | -36.8% |
| Profit (loss) for the period to be appropriated | 9905 | €595,005 | €906,166 | +€311,160 | +52.3% |
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 3 October 2026 via checked.be.