TOM CL: what changed
What changed
TOM CL
NACE 64.210, Activities of holding companies
filed annual accounts (NBB)
Net result for the year
€1.9m
2024 · €1.1m+€753,957
Equity
€9.5m
2024 · €7.7m+€1.9m
Cash
€622,683
2024 · €98,174+€524,509
Balance sheet total
€16.2m
2024 · €10.1m+€6.1m
Largest movements
Assets
- Tangible fixed assets +€5.6m
up €5.6m (+162%), from €3.5m to €9.1m
of which Land and buildings: +€5.5m
- Cash +€524,509
up €524,509 (+534%), from €98,174 to €622,683
mainly Debts after one year (+€2.9m) and Net result for the year (+€1.9m)
Equity and liabilities
- Debts after one year +€2.9m
up €2.9m (+152%), from €1.9m to €4.8m
- Reserves +€1.9m
up €1.9m (+24.7%), from €7.6m to €9.5m
of which Distributable reserves: +€1.9m
- Short-term financial debts +€1.3m
new in 2025: €1.3m
Income statement
- Financial income +€859,186
up €859,186 (+94.3%), from €910,640 to €1.8m
- Gross operating margin -€72,077
down €72,077 (-10.7%), from €672,077 to €600,000
- Depreciation +€71,343
up €71,343 (+42.6%), from €167,338 to €238,682
- Taxes -€34,442
down €34,442 (-37.3%), from €92,244 to €57,802
- Staff costs -€22,266
down €22,266 (-23.0%), from €96,720 to €74,453
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€1.1m
Gross operating margin
-€72,077
Staff costs
+€22,266
Depreciation
-€71,343
Other operating charges
-€6,364
Financial income
+€859,186
Financial charges
-€12,153
Taxes
+€34,442
Result 2025
€1.9m
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€2.1m
Investment
-€5.8m
Financing
+€4.3m
Cash 2024
€98,174
From operations (derived)
+€2.1m
Net result for the year
+€1.9m
Depreciation
+€238,682
Smaller working-capital items
-€19,220
Tax, wage and social debts
+€27,991
Other debts
-€81,919
Investment (derived)
-€5.8m
Investment in fixed assets (net)
-€5.9m
Current investments
+€20,282
Financing
+€4.3m
Debts after one year
+€2.9m
Current portion of long-term debt
+€155,058
Short-term financial debts
+€1.3m
Cash 2025
€622,683
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,067,365 | €16,198,521 | +€6.1m | +60.9% |
| Fixed assets | 21/28 | €9,835,281 | €15,453,958 | +€5.6m | +57.1% |
| Tangible fixed assets | 22/27 | €3,471,281 | €9,078,423 | +€5.6m | +162% |
| Land and buildings | 22 | €3,350,322 | €8,841,062 | +€5.5m | +164% |
| Furniture and vehicles | 24 | €24,768 | €114,638 | +€89,870 | +363% |
| Other tangible fixed assets | 26 | €96,191 | €122,724 | +€26,533 | +27.6% |
| Financial fixed assets | 28 | €6,364,000 | €6,375,535 | +€11,535 | +0.2% |
| Current assets | 29/58 | €232,084 | €744,563 | +€512,479 | +221% |
| Amounts receivable within one year | 40/41 | €43,186 | €53,547 | +€10,361 | +24.0% |
| Trade receivables | 40 | €43,186 | €53,547 | +€10,361 | +24.0% |
| Current investments | 50/53 | €81,634 | €61,352 | -€20,282 | -24.8% |
| Cash at bank and in hand | 54/58 | €98,174 | €622,683 | +€524,509 | +534% |
| Deferred charges and accrued income | 490/1 | €9,091 | €6,981 | -€2,110 | -23.2% |
| Total equity and liabilities | 10/49 | €10,067,365 | €16,198,521 | +€6.1m | +60.9% |
| Equity | 10/15 | €7,660,035 | €9,548,203 | +€1.9m | +24.6% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €7,635,035 | €9,523,203 | +€1.9m | +24.7% |
| Tax-exempt reserves | 132 | €76,117 | €67,703 | -€8,414 | -11.1% |
| Distributable reserves | 133 | €7,558,918 | €9,455,500 | +€1.9m | +25.1% |
| Provisions and deferred taxes | 16 | €39,194 | €34,862 | -€4,333 | -11.1% |
| Deferred taxes | 168 | €39,194 | €34,862 | -€4,333 | -11.1% |
| Amounts payable | 17/49 | €2,368,136 | €6,615,456 | +€4.2m | +179% |
| Amounts payable after more than one year | 17 | €1,906,458 | €4,809,285 | +€2.9m | +152% |
| Financial debts | 170/4 | €1,906,458 | €4,809,285 | +€2.9m | +152% |
| Amounts payable within one year | 42/48 | €456,426 | €1,806,171 | +€1.3m | +296% |
| Current portion of amounts payable after more than one year | 42 | €332,115 | €487,173 | +€155,058 | +46.7% |
| Financial debts | 43 | - | €1,250,000 | +€1.3m | |
| Credit institutions | 430/8 | - | €1,250,000 | +€1.3m | |
| Trade debts | 44 | €11,077 | €9,692 | -€1,386 | -12.5% |
| Suppliers | 440/4 | €11,077 | €9,692 | -€1,386 | -12.5% |
| Taxes, remuneration and social security | 45 | €16,365 | €44,356 | +€27,991 | +171% |
| Taxes | 450/3 | €7,172 | €32,650 | +€25,478 | +355% |
| Remuneration and social security | 454/9 | €9,193 | €11,706 | +€2,513 | +27.3% |
| Other amounts payable | 47/48 | €96,869 | €14,950 | -€81,919 | -84.6% |
| Accrued charges and deferred income | 492/3 | €5,251 | - | -€5,251 | |
| Remuneration, social security and pensions | 62 | €96,720 | €74,453 | -€22,266 | -23.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €167,338 | €238,682 | +€71,343 | +42.6% |
| Other operating charges | 640/8 | €25,615 | €31,978 | +€6,364 | +24.8% |
| Gross operating margin | 9900 | €672,077 | €600,000 | -€72,077 | -10.7% |
| Operating profit (loss) | 9901 | €382,404 | €254,886 | -€127,518 | -33.3% |
| Financial income | 75/76B | €910,640 | €1,769,826 | +€859,186 | +94.3% |
| Recurring financial income | 75 | €910,640 | €1,769,826 | +€859,186 | +94.3% |
| Financial charges | 65/66B | €70,922 | €83,075 | +€12,153 | +17.1% |
| Recurring financial charges | 65 | €70,922 | €83,075 | +€12,153 | +17.1% |
| Profit (loss) for the period before taxes | 9903 | €1,222,122 | €1,941,637 | +€719,515 | +58.9% |
| Transfer from deferred taxes | 780 | €4,333 | €4,333 | = | 0.0% |
| Income taxes | 67/77 | €92,244 | €57,802 | -€34,442 | -37.3% |
| Profit (loss) for the period | 9904 | €1,134,211 | €1,888,168 | +€753,957 | +66.5% |
| Transfer from tax-exempt reserves | 789 | €8,414 | €8,414 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,142,625 | €1,896,582 | +€753,957 | +66.0% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.