TOM BEELEN: 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 BEELEN
Largest movements
- Tangible fixed assets +€4,668
up €4,668 (+51.4%), from €9,074 to €13,742
of which Furniture and vehicles: +€6,092
- Other debts +€25,325
up €25,325 (+116%), from €21,861 to €47,185
- Debts after one year -€21,804
down €21,804 (-10.5%), from €207,358 to €185,554
- Profit (loss) carried forward +€6,424
up €6,424 (+55.0%), from -€11,672 to -€5,248
- Gross operating margin +€19,388
up €19,388, from -€15,311 to €4,077
- Financial income +€8,844
new in 2025: €8,844
of which Financial income: +€8,844
- Depreciation -€889
down €889 (-20.8%), from €4,266 to €3,377
- Other operating charges -€402
down €402 (-39.2%), from €1,024 to €622
- Financial charges -€299
down €299 (-11.4%), from €2,621 to €2,322
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 | €248,999 | €255,885 | +€6,887 | +2.8% |
| Fixed assets | 21/28 | €234,074 | €238,742 | +€4,668 | +2.0% |
| Tangible fixed assets | 22/27 | €9,074 | €13,742 | +€4,668 | +51.4% |
| Plant, machinery and equipment | 23 | €3,056 | €1,631 | -€1,424 | -46.6% |
| Furniture and vehicles | 24 | €6,019 | €12,111 | +€6,092 | +101% |
| Financial fixed assets | 28 | €225,000 | €225,000 | = | 0.0% |
| Current assets | 29/58 | €14,924 | €17,143 | +€2,218 | +14.9% |
| Amounts receivable within one year | 40/41 | €8,200 | €9,600 | +€1,399 | +17.1% |
| Trade receivables | 40 | €462 | €1,864 | +€1,403 | +304% |
| Other amounts receivable | 41 | €7,739 | €7,735 | -€3 | 0.0% |
| Cash at bank and in hand | 54/58 | €6,724 | €7,543 | +€819 | +12.2% |
| Total equity and liabilities | 10/49 | €248,999 | €255,885 | +€6,887 | +2.8% |
| Equity | 10/15 | -€5,408 | €1,016 | +€6,424 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €64 | €64 | = | 0.0% |
| Distributable reserves | 133 | €64 | €64 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,672 | -€5,248 | +€6,424 | +55.0% |
| Amounts payable | 17/49 | €254,407 | €254,870 | +€463 | +0.2% |
| Amounts payable after more than one year | 17 | €207,358 | €185,554 | -€21,804 | -10.5% |
| Financial debts | 170/4 | €207,358 | €185,554 | -€21,804 | -10.5% |
| Amounts payable within one year | 42/48 | €47,049 | €69,316 | +€22,267 | +47.3% |
| Current portion of amounts payable after more than one year | 42 | €24,140 | €21,804 | -€2,336 | -9.7% |
| Trade debts | 44 | €883 | €151 | -€732 | -82.9% |
| Suppliers | 440/4 | €883 | €151 | -€732 | -82.9% |
| Taxes, remuneration and social security | 45 | €166 | €176 | +€10 | +5.9% |
| Taxes | 450/3 | €166 | €176 | +€10 | +5.9% |
| Other amounts payable | 47/48 | €21,861 | €47,185 | +€25,325 | +116% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,266 | €3,377 | -€889 | -20.8% |
| Other operating charges | 640/8 | €1,024 | €622 | -€402 | -39.2% |
| Gross operating margin | 9900 | -€15,311 | €4,077 | +€19,388 | |
| Operating profit (loss) | 9901 | -€20,601 | €78 | +€20,679 | |
| Financial income | 75/76B | - | €8,844 | +€8,844 | |
| Recurring financial income | 75 | - | €8,844 | +€8,844 | |
| Non-recurring financial income | 76B | - | €8,844 | +€8,844 | |
| Financial charges | 65/66B | €2,621 | €2,322 | -€299 | -11.4% |
| Recurring financial charges | 65 | €2,621 | €2,322 | -€299 | -11.4% |
| Profit (loss) for the period before taxes | 9903 | -€23,223 | €6,600 | +€29,822 | |
| Income taxes | 67/77 | €166 | €176 | +€10 | +5.9% |
| Profit (loss) for the period | 9904 | -€23,389 | €6,424 | +€29,813 | |
| Profit (loss) for the period to be appropriated | 9905 | -€23,389 | €6,424 | +€29,813 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.