TOM CATHLAB: 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 CATHLAB
Largest movements
- Cash +€145,671
up €145,671 (+66.2%), from €220,204 to €365,875
mainly Net result for the year (+€193,240) and Deferred charges and accrued income (+€35,923)
- Receivables within one year +€93,048
up €93,048 (+74.4%), from €124,987 to €218,035
- Deferred charges and accrued income -€35,923
down €35,923 (-46.1%), from €77,842 to €41,919
- Tangible fixed assets +€19,179
up €19,179 (+150.1%), from €12,774 to €31,954
of which Furniture and vehicles: +€13,107
- Profit (loss) carried forward +€193,240
up €193,240 (+56.3%), from €343,464 to €536,704
- Tax, wage and social debts +€16,612
up €16,612 (+31.2%), from €53,160 to €69,772
- Trade debts +€11,823
up €11,823 (+32.0%), from €37,001 to €48,824
- Gross operating margin +€56,537
up €56,537 (+28.0%), from €201,641 to €258,178
- Taxes +€16,723
up €16,723 (+34.3%), from €48,804 to €65,527
- Financial income +€3,101
up €3,101 (+85.9%), from €3,612 to €6,713
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 | €436,125 | €657,800 | +€221,674 | +50.8% |
| Fixed assets | 21/28 | €12,774 | €31,954 | +€19,179 | +150.1% |
| Tangible fixed assets | 22/27 | €12,774 | €31,954 | +€19,179 | +150.1% |
| Plant, machinery and equipment | 23 | €11,065 | €8,337 | -€2,728 | -24.7% |
| Furniture and vehicles | 24 | - | €13,107 | +€13,107 | |
| Other tangible fixed assets | 26 | €1,709 | €10,509 | +€8,800 | +514.9% |
| Current assets | 29/58 | €423,351 | €625,846 | +€202,495 | +47.8% |
| Amounts receivable within one year | 40/41 | €124,987 | €218,035 | +€93,048 | +74.4% |
| Other amounts receivable | 41 | €124,987 | €218,035 | +€93,048 | +74.4% |
| Current investments | 50/53 | €319 | €17 | -€302 | -94.6% |
| Cash at bank and in hand | 54/58 | €220,204 | €365,875 | +€145,671 | +66.2% |
| Deferred charges and accrued income | 490/1 | €77,842 | €41,919 | -€35,923 | -46.1% |
| Total equity and liabilities | 10/49 | €436,125 | €657,800 | +€221,674 | +50.8% |
| Equity | 10/15 | €345,964 | €539,204 | +€193,240 | +55.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €343,464 | €536,704 | +€193,240 | +56.3% |
| Amounts payable | 17/49 | €90,161 | €118,596 | +€28,435 | +31.5% |
| Amounts payable within one year | 42/48 | €90,161 | €118,596 | +€28,435 | +31.5% |
| Trade debts | 44 | €37,001 | €48,824 | +€11,823 | +32.0% |
| Suppliers | 440/4 | €37,001 | €48,824 | +€11,823 | +32.0% |
| Taxes, remuneration and social security | 45 | €53,160 | €69,772 | +€16,612 | +31.2% |
| Taxes | 450/3 | €53,160 | €69,772 | +€16,612 | +31.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,870 | €3,128 | +€1,258 | +67.3% |
| Other operating charges | 640/8 | €64 | €486 | +€422 | +661.3% |
| Gross operating margin | 9900 | €201,641 | €258,178 | +€56,537 | +28.0% |
| Operating profit (loss) | 9901 | €199,708 | €254,565 | +€54,857 | +27.5% |
| Financial income | 75/76B | €3,612 | €6,713 | +€3,101 | +85.9% |
| Recurring financial income | 75 | €3,612 | €6,713 | +€3,101 | +85.9% |
| Financial charges | 65/66B | €1,361 | €2,512 | +€1,150 | +84.5% |
| Recurring financial charges | 65 | €1,361 | €2,512 | +€1,150 | +84.5% |
| Profit (loss) for the period before taxes | 9903 | €201,959 | €258,767 | +€56,808 | +28.1% |
| Income taxes | 67/77 | €48,804 | €65,527 | +€16,723 | +34.3% |
| Profit (loss) for the period | 9904 | €153,155 | €193,240 | +€40,085 | +26.2% |
| Profit (loss) for the period to be appropriated | 9905 | €153,155 | €193,240 | +€40,085 | +26.2% |
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 2 October 2026 via checked.be.