TOM & C' AUBEL: 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 & C' AUBEL
Largest movements
- Tangible fixed assets +€52,799
up €52,799 (+381%), from €13,848 to €66,647
of which Furniture and vehicles: +€53,832
- Cash +€8,242
up €8,242 (+4.8%), from €171,246 to €179,488
mainly Debts after one year (+€37,395) and Net result for the year (+€17,460)
- Debts after one year +€37,395
new in 2025: €37,395
- Profit (loss) carried forward +€17,460
up €17,460 (+19.9%), from €87,738 to €105,198
- Other debts +€16,138
up €16,138 (+60.1%), from €26,858 to €42,996
- Tax, wage and social debts -€12,718
down €12,718 (-35.2%), from €36,171 to €23,453
of which Taxes: -€6,520
- Current portion of long-term debt +€10,511
new in 2025: €10,511
- Depreciation +€9,172
up €9,172 (+352%), from €2,607 to €11,779
- Staff costs -€8,305
down €8,305 (-8.6%), from €97,030 to €88,725
- Financial charges +€2,695
up €2,695 (+212%), from €1,270 to €3,965
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 | €299,542 | €363,150 | +€63,608 | +21.2% |
| Fixed assets | 21/28 | €13,848 | €66,647 | +€52,799 | +381% |
| Tangible fixed assets | 22/27 | €13,848 | €66,647 | +€52,799 | +381% |
| Plant, machinery and equipment | 23 | €1,374 | €1,149 | -€225 | -16.4% |
| Furniture and vehicles | 24 | €5,520 | €59,352 | +€53,832 | +975% |
| Other tangible fixed assets | 26 | €6,954 | €6,146 | -€808 | -11.6% |
| Current assets | 29/58 | €285,694 | €296,503 | +€10,809 | +3.8% |
| Stocks and contracts in progress | 3 | €109,263 | €109,813 | +€550 | +0.5% |
| Stocks | 30/36 | €109,263 | €109,813 | +€550 | +0.5% |
| Amounts receivable within one year | 40/41 | €4,631 | €6,454 | +€1,823 | +39.4% |
| Trade receivables | 40 | €4,631 | €2,171 | -€2,460 | -53.1% |
| Other amounts receivable | 41 | - | €4,283 | +€4,283 | |
| Cash at bank and in hand | 54/58 | €171,246 | €179,488 | +€8,242 | +4.8% |
| Deferred charges and accrued income | 490/1 | €554 | €748 | +€194 | +35.0% |
| Total equity and liabilities | 10/49 | €299,542 | €363,150 | +€63,608 | +21.2% |
| Equity | 10/15 | €145,238 | €162,698 | +€17,460 | +12.0% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €32,500 | €32,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Other | 1319 | €2,500 | €2,500 | = | 0.0% |
| Distributable reserves | 133 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €87,738 | €105,198 | +€17,460 | +19.9% |
| Amounts payable | 17/49 | €154,304 | €200,452 | +€46,148 | +29.9% |
| Amounts payable after more than one year | 17 | - | €37,395 | +€37,395 | |
| Financial debts | 170/4 | - | €37,395 | +€37,395 | |
| Amounts payable within one year | 42/48 | €154,304 | €163,057 | +€8,753 | +5.7% |
| Current portion of amounts payable after more than one year | 42 | - | €10,511 | +€10,511 | |
| Trade debts | 44 | €91,275 | €86,097 | -€5,178 | -5.7% |
| Suppliers | 440/4 | €91,275 | €86,097 | -€5,178 | -5.7% |
| Taxes, remuneration and social security | 45 | €36,171 | €23,453 | -€12,718 | -35.2% |
| Taxes | 450/3 | €14,948 | €8,428 | -€6,520 | -43.6% |
| Remuneration and social security | 454/9 | €21,223 | €15,025 | -€6,198 | -29.2% |
| Other amounts payable | 47/48 | €26,858 | €42,996 | +€16,138 | +60.1% |
| Remuneration, social security and pensions | 62 | €97,030 | €88,725 | -€8,305 | -8.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,607 | €11,779 | +€9,172 | +352% |
| Other operating charges | 640/8 | €850 | €677 | -€173 | -20.4% |
| Gross operating margin | 9900 | €127,069 | €128,156 | +€1,087 | +0.9% |
| Operating profit (loss) | 9901 | €26,582 | €26,975 | +€393 | +1.5% |
| Financial income | 75/76B | - | €21 | +€21 | |
| Recurring financial income | 75 | - | €21 | +€21 | |
| Financial charges | 65/66B | €1,270 | €3,965 | +€2,695 | +212% |
| Recurring financial charges | 65 | €1,270 | €3,965 | +€2,695 | +212% |
| Profit (loss) for the period before taxes | 9903 | €25,312 | €23,031 | -€2,281 | -9.0% |
| Income taxes | 67/77 | €6,012 | €5,571 | -€441 | -7.3% |
| Profit (loss) for the period | 9904 | €19,300 | €17,460 | -€1,840 | -9.5% |
| Transfer from tax-exempt reserves | 789 | - | €0 | = | |
| Profit (loss) for the period to be appropriated | 9905 | €19,300 | €17,460 | -€1,840 | -9.5% |
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 27 October 2026 via checked.be.