TOM CAR: 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 CAR
Largest movements
- Stocks and contracts -€30,494
down €30,494 (-50.0%), from €60,947 to €30,453
- Cash -€5,652
down €5,652 (-45.7%), from €12,355 to €6,703
mainly Other debts (-€16,879) and Net result for the year (-€16,488)
- Deferred charges and accrued income +€4,412
new in 2025: €4,412
- Other debts -€16,879
down €16,879 (-15.3%), from €110,187 to €93,308
- Profit (loss) carried forward -€16,488
down €16,488 (-32.4%), from -€50,921 to -€67,409
- Gross operating margin +€18,072
up €18,072 (+55.3%), from -€32,696 to -€14,624
- Financial income -€713
no longer reported in 2025 (was €713)
of which Financial income: -€713
- Other operating charges -€624
down €624 (-31.0%), from €2,013 to €1,389
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 | €74,121 | €41,568 | -€32,553 | -43.9% |
| Fixed assets | 21/28 | €200 | - | -€200 | |
| Financial fixed assets | 28 | €200 | - | -€200 | |
| Current assets | 29/58 | €73,921 | €41,568 | -€32,353 | -43.8% |
| Stocks and contracts in progress | 3 | €60,947 | €30,453 | -€30,494 | -50.0% |
| Stocks | 30/36 | €60,947 | €30,453 | -€30,494 | -50.0% |
| Amounts receivable within one year | 40/41 | €619 | - | -€619 | |
| Trade receivables | 40 | €619 | - | -€619 | |
| Cash at bank and in hand | 54/58 | €12,355 | €6,703 | -€5,652 | -45.7% |
| Deferred charges and accrued income | 490/1 | - | €4,412 | +€4,412 | |
| Total equity and liabilities | 10/49 | €74,121 | €41,568 | -€32,553 | -43.9% |
| Equity | 10/15 | -€36,661 | -€53,149 | -€16,488 | -45.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | -€50,921 | -€67,409 | -€16,488 | -32.4% |
| Amounts payable | 17/49 | €110,782 | €94,717 | -€16,065 | -14.5% |
| Amounts payable within one year | 42/48 | €110,782 | €94,717 | -€16,065 | -14.5% |
| Trade debts | 44 | €458 | €923 | +€465 | +102% |
| Suppliers | 440/4 | €458 | €923 | +€465 | +102% |
| Taxes, remuneration and social security | 45 | €137 | €486 | +€349 | +255% |
| Taxes | 450/3 | €137 | €486 | +€349 | +255% |
| Other amounts payable | 47/48 | €110,187 | €93,308 | -€16,879 | -15.3% |
| Other operating charges | 640/8 | €2,013 | €1,389 | -€624 | -31.0% |
| Gross operating margin | 9900 | -€32,696 | -€14,624 | +€18,072 | +55.3% |
| Operating profit (loss) | 9901 | -€34,709 | -€16,013 | +€18,696 | +53.9% |
| Financial income | 75/76B | €713 | - | -€713 | |
| Recurring financial income | 75 | €713 | - | -€713 | |
| Non-recurring financial income | 76B | €713 | - | -€713 | |
| Financial charges | 65/66B | €564 | €472 | -€92 | -16.3% |
| Recurring financial charges | 65 | €438 | €472 | +€34 | +7.8% |
| Non-recurring financial charges | 66B | €126 | - | -€126 | |
| Profit (loss) for the period before taxes | 9903 | -€34,560 | -€16,485 | +€18,075 | +52.3% |
| Income taxes | 67/77 | €137 | €3 | -€134 | -97.8% |
| Profit (loss) for the period | 9904 | -€34,697 | -€16,488 | +€18,209 | +52.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€34,697 | -€16,488 | +€18,209 | +52.5% |
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 15 October 2026 via checked.be.