TOM & ALOUIS: 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.
TOM & ALOUIS
Largest movements
- Tangible fixed assets +€82,055
up €82,055 (+1,814%), from €4,524 to €86,579
of which Leasing and similar rights: +€56,432
- Cash -€57,570
down €57,570 (-33.4%), from €172,146 to €114,576
mainly Investment in fixed assets (net) (-€95,042) and Receivables within one year (-€32,706)
- Receivables within one year +€32,706
up €32,706 (+94.5%), from €34,606 to €67,312
of which Trade receivables: +€34,898
- Debts after one year +€38,823
new in 2025: €38,823
- Current portion of long-term debt +€9,881
new in 2025: €9,881
- Other debts +€6,282
up €6,282 (+85.1%), from €7,377 to €13,659
- Trade debts +€4,810
up €4,810 (+87.5%), from €5,499 to €10,309
- Tax, wage and social debts -€2,996
down €2,996 (-62.5%), from €4,796 to €1,800
of which Taxes: -€2,996
- Gross operating margin -€32,583
down €32,583 (-68.0%), from €47,886 to €15,303
- Taxes -€13,668
down €13,668 (-99.2%), from €13,773 to €106
- Depreciation +€11,002
up €11,002 (+554%), from €1,986 to €12,987
- Other operating charges +€1,522
up €1,522 (+131%), from €1,166 to €2,688
- Financial charges +€1,494
up €1,494 (+402%), from €372 to €1,866
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 | €217,721 | €276,199 | +€58,478 | +26.9% |
| Fixed assets | 21/28 | €4,634 | €86,689 | +€82,055 | +1,771% |
| Tangible fixed assets | 22/27 | €4,524 | €86,579 | +€82,055 | +1,814% |
| Plant, machinery and equipment | 23 | €3,615 | €3,459 | -€156 | -4.3% |
| Furniture and vehicles | 24 | €909 | €26,688 | +€25,779 | +2,837% |
| Leasing and similar rights | 25 | - | €56,432 | +€56,432 | |
| Financial fixed assets | 28 | €110 | €110 | = | 0.0% |
| Current assets | 29/58 | €213,086 | €189,510 | -€23,576 | -11.1% |
| Stocks and contracts in progress | 3 | €550 | €423 | -€127 | -23.0% |
| Stocks | 30/36 | €550 | €423 | -€127 | -23.0% |
| Amounts receivable within one year | 40/41 | €34,606 | €67,312 | +€32,706 | +94.5% |
| Trade receivables | 40 | €29,807 | €64,705 | +€34,898 | +117% |
| Other amounts receivable | 41 | €4,799 | €2,607 | -€2,192 | -45.7% |
| Cash at bank and in hand | 54/58 | €172,146 | €114,576 | -€57,570 | -33.4% |
| Deferred charges and accrued income | 490/1 | €5,784 | €7,198 | +€1,414 | +24.4% |
| Total equity and liabilities | 10/49 | €217,721 | €276,199 | +€58,478 | +26.9% |
| Equity | 10/15 | €198,921 | €200,290 | +€1,369 | +0.7% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €173,815 | €173,815 | = | 0.0% |
| Distributable reserves | 133 | €173,815 | €173,815 | = | 0.0% |
| Profit (loss) carried forward | 14 | €107 | €1,476 | +€1,369 | +1,285% |
| Amounts payable | 17/49 | €18,799 | €75,909 | +€57,109 | +304% |
| Amounts payable after more than one year | 17 | - | €38,823 | +€38,823 | |
| Financial debts | 170/4 | - | €38,823 | +€38,823 | |
| Amounts payable within one year | 42/48 | €17,672 | €35,648 | +€17,976 | +102% |
| Current portion of amounts payable after more than one year | 42 | - | €9,881 | +€9,881 | |
| Trade debts | 44 | €5,499 | €10,309 | +€4,810 | +87.5% |
| Suppliers | 440/4 | €5,499 | €10,309 | +€4,810 | +87.5% |
| Taxes, remuneration and social security | 45 | €4,796 | €1,800 | -€2,996 | -62.5% |
| Taxes | 450/3 | €4,796 | €1,800 | -€2,996 | -62.5% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €7,377 | €13,659 | +€6,282 | +85.1% |
| Accrued charges and deferred income | 492/3 | €1,127 | €1,437 | +€310 | +27.5% |
| Non-recurring operating income | 76A | €26,804 | €0 | -€26,804 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,986 | €12,987 | +€11,002 | +554% |
| Other operating charges | 640/8 | €1,166 | €2,688 | +€1,522 | +131% |
| Gross operating margin | 9900 | €47,886 | €15,303 | -€32,583 | -68.0% |
| Operating profit (loss) | 9901 | €44,735 | -€372 | -€45,106 | |
| Financial income | 75/76B | €4,931 | €3,712 | -€1,219 | -24.7% |
| Recurring financial income | 75 | €4,931 | €3,712 | -€1,219 | -24.7% |
| Financial charges | 65/66B | €372 | €1,866 | +€1,494 | +402% |
| Recurring financial charges | 65 | €372 | €1,866 | +€1,494 | +402% |
| Profit (loss) for the period before taxes | 9903 | €49,294 | €1,475 | -€47,819 | -97.0% |
| Income taxes | 67/77 | €13,773 | €106 | -€13,668 | -99.2% |
| Profit (loss) for the period | 9904 | €35,521 | €1,369 | -€34,152 | -96.1% |
| Profit (loss) for the period to be appropriated | 9905 | €35,521 | €1,369 | -€34,152 | -96.1% |
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 31 October 2026 via checked.be.