TOM CONSTRUCTION: 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 CONSTRUCTION
Largest movements
- Receivables within one year +€27,877
up €27,877 (+45.4%), from €61,347 to €89,224
of which Trade receivables: +€28,105
- Cash +€23,971
up €23,971 (+40.6%), from €59,055 to €83,026
mainly Net result for the year (+€48,462) and Tax, wage and social debts (+€19,710)
- Tangible fixed assets -€2,000
down €2,000 (-50.0%), from €4,000 to €2,000
- Trade debts -€45,206
down €45,206 (-64.6%), from €69,956 to €24,750
- Profit (loss) carried forward +€33,462
up €33,462 (+109%), from €30,728 to €64,190
- Tax, wage and social debts +€19,710
up €19,710 (+256%), from €7,700 to €27,410
of which Remuneration and social security: +€14,000
- Accrued charges and deferred income +€17,883
up €17,883 (+699%), from €2,560 to €20,443
- Provisions +€13,276
new in 2025: €13,276
- Gross operating margin +€46,091
up €46,091 (+219%), from €21,071 to €67,163
- Provisions +€13,276
new in 2025: €13,276
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 | €125,812 | €177,144 | +€51,331 | +40.8% |
| Fixed assets | 21/28 | €4,000 | €2,000 | -€2,000 | -50.0% |
| Tangible fixed assets | 22/27 | €4,000 | €2,000 | -€2,000 | -50.0% |
| Furniture and vehicles | 24 | €4,000 | €2,000 | -€2,000 | -50.0% |
| Current assets | 29/58 | €121,812 | €175,144 | +€53,331 | +43.8% |
| Amounts receivable within one year | 40/41 | €61,347 | €89,224 | +€27,877 | +45.4% |
| Trade receivables | 40 | €60,788 | €88,893 | +€28,105 | +46.2% |
| Other amounts receivable | 41 | €559 | €331 | -€228 | -40.7% |
| Cash at bank and in hand | 54/58 | €59,055 | €83,026 | +€23,971 | +40.6% |
| Deferred charges and accrued income | 490/1 | €1,411 | €2,894 | +€1,483 | +105% |
| Total equity and liabilities | 10/49 | €125,812 | €177,144 | +€51,331 | +40.8% |
| Equity | 10/15 | €38,788 | €72,250 | +€33,462 | +86.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,728 | €64,190 | +€33,462 | +109% |
| Provisions and deferred taxes | 16 | - | €13,276 | +€13,276 | |
| Provisions for liabilities and charges | 160/5 | - | €13,276 | +€13,276 | |
| Other liabilities and charges | 164/5 | - | €13,276 | +€13,276 | |
| Amounts payable | 17/49 | €87,025 | €91,618 | +€4,593 | +5.3% |
| Amounts payable within one year | 42/48 | €84,465 | €71,175 | -€13,290 | -15.7% |
| Trade debts | 44 | €69,956 | €24,750 | -€45,206 | -64.6% |
| Suppliers | 440/4 | €69,956 | €24,750 | -€45,206 | -64.6% |
| Taxes, remuneration and social security | 45 | €7,700 | €27,410 | +€19,710 | +256% |
| Taxes | 450/3 | €1,700 | €7,410 | +€5,710 | +336% |
| Remuneration and social security | 454/9 | €6,000 | €20,000 | +€14,000 | +233% |
| Other amounts payable | 47/48 | €6,809 | €19,015 | +€12,206 | +179% |
| Accrued charges and deferred income | 492/3 | €2,560 | €20,443 | +€17,883 | +699% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,000 | €2,000 | = | 0.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €13,276 | +€13,276 | |
| Other operating charges | 640/8 | €460 | €1,128 | +€668 | +145% |
| Gross operating margin | 9900 | €21,071 | €67,163 | +€46,091 | +219% |
| Operating profit (loss) | 9901 | €18,611 | €50,759 | +€32,148 | +173% |
| Financial income | 75/76B | - | €12 | +€12 | |
| Recurring financial income | 75 | - | €12 | +€12 | |
| Non-recurring financial income | 76B | - | €12 | +€12 | |
| Financial charges | 65/66B | €34 | €45 | +€11 | +33.4% |
| Recurring financial charges | 65 | €34 | €45 | +€11 | +33.4% |
| Non-recurring financial charges | 66B | - | €45 | +€45 | |
| Profit (loss) for the period before taxes | 9903 | €18,578 | €50,727 | +€32,149 | +173% |
| Income taxes | 67/77 | €1,916 | €2,264 | +€349 | +18.2% |
| Profit (loss) for the period | 9904 | €16,662 | €48,462 | +€31,800 | +191% |
| Profit (loss) for the period to be appropriated | 9905 | €16,662 | €48,462 | +€31,800 | +191% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.