TOM BOMANS: 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.
TOM BOMANS
Largest movements
- Receivables within one year +€10,775
up €10,775 (+819.8%), from €1,314 to €12,090
of which Trade receivables: +€6,764
- Deferred charges and accrued income +€5,972
up €5,972 (+575.2%), from €1,038 to €7,010
- Cash -€2,392
down €2,392 (-4.0%), from €60,369 to €57,977
mainly Contributions, distributions and other (-€11,882) and Receivables within one year (-€10,775)
- Stocks and contracts -€2,037
down €2,037 (-29.7%), from €6,853 to €4,816
- Other debts +€15,107
up €15,107 (+414.6%), from €3,644 to €18,751
- Profit (loss) carried forward +€4,727
up €4,727 (+6.5%), from €72,503 to €77,230
- Debts after one year -€3,955
down €3,955 (-5.0%), from €79,820 to €75,864
- Gross operating margin -€14,621
down €14,621 (-28.2%), from €51,833 to €37,211
- Taxes -€3,529
down €3,529 (-37.1%), from €9,518 to €5,989
- Financial charges +€2,624
up €2,624 (+57.8%), from €4,542 to €7,166
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 | €182,117 | €194,400 | +€12,282 | +6.7% |
| Fixed assets | 21/28 | €112,543 | €112,507 | -€36 | 0.0% |
| Tangible fixed assets | 22/27 | €112,543 | €112,507 | -€36 | 0.0% |
| Land and buildings | 22 | €103,945 | €101,614 | -€2,331 | -2.2% |
| Plant, machinery and equipment | 23 | €6,810 | €8,899 | +€2,089 | +30.7% |
| Furniture and vehicles | 24 | €1,788 | €1,995 | +€207 | +11.5% |
| Current assets | 29/58 | €69,574 | €81,892 | +€12,318 | +17.7% |
| Stocks and contracts in progress | 3 | €6,853 | €4,816 | -€2,037 | -29.7% |
| Stocks | 30/36 | €6,853 | €4,816 | -€2,037 | -29.7% |
| Amounts receivable within one year | 40/41 | €1,314 | €12,090 | +€10,775 | +819.8% |
| Trade receivables | 40 | €834 | €7,599 | +€6,764 | +810.7% |
| Other amounts receivable | 41 | €480 | €4,491 | +€4,011 | +835.6% |
| Cash at bank and in hand | 54/58 | €60,369 | €57,977 | -€2,392 | -4.0% |
| Deferred charges and accrued income | 490/1 | €1,038 | €7,010 | +€5,972 | +575.2% |
| Total equity and liabilities | 10/49 | €182,117 | €194,400 | +€12,282 | +6.7% |
| Equity | 10/15 | €73,503 | €78,230 | +€4,727 | +6.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €72,503 | €77,230 | +€4,727 | +6.5% |
| Amounts payable | 17/49 | €108,614 | €116,169 | +€7,555 | +7.0% |
| Amounts payable after more than one year | 17 | €79,820 | €75,864 | -€3,955 | -5.0% |
| Financial debts | 170/4 | €79,820 | €75,864 | -€3,955 | -5.0% |
| Amounts payable within one year | 42/48 | €28,594 | €40,305 | +€11,711 | +41.0% |
| Current portion of amounts payable after more than one year | 42 | €5,745 | €3,955 | -€1,790 | -31.2% |
| Trade debts | 44 | €10,835 | €10,705 | -€130 | -1.2% |
| Suppliers | 440/4 | €10,835 | €10,705 | -€130 | -1.2% |
| Taxes, remuneration and social security | 45 | €8,370 | €6,893 | -€1,477 | -17.6% |
| Taxes | 450/3 | €6,070 | €6,893 | +€823 | +13.6% |
| Remuneration and social security | 454/9 | €2,300 | - | -€2,300 | |
| Other amounts payable | 47/48 | €3,644 | €18,751 | +€15,107 | +414.6% |
| Accrued charges and deferred income | 492/3 | €200 | - | -€200 | |
| Non-recurring operating income | 76A | - | €5,258 | +€5,258 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,416 | €4,622 | +€207 | +4.7% |
| Other operating charges | 640/8 | €3,037 | €3,060 | +€23 | +0.8% |
| Gross operating margin | 9900 | €51,833 | €37,211 | -€14,621 | -28.2% |
| Operating profit (loss) | 9901 | €44,380 | €29,529 | -€14,852 | -33.5% |
| Financial income | 75/76B | €296 | €236 | -€59 | -20.0% |
| Recurring financial income | 75 | €296 | €236 | -€59 | -20.0% |
| Financial charges | 65/66B | €4,542 | €7,166 | +€2,624 | +57.8% |
| Recurring financial charges | 65 | €4,542 | €7,166 | +€2,624 | +57.8% |
| Profit (loss) for the period before taxes | 9903 | €40,134 | €22,599 | -€17,535 | -43.7% |
| Income taxes | 67/77 | €9,518 | €5,989 | -€3,529 | -37.1% |
| Profit (loss) for the period | 9904 | €30,616 | €16,610 | -€14,006 | -45.7% |
| Profit (loss) for the period to be appropriated | 9905 | €30,616 | €16,610 | -€14,006 | -45.7% |
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 6 October 2026 via checked.be.