Tom Consulting: 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 Consulting
Largest movements
- Cash +€34,706
up €34,706 (+28.5%), from €121,599 to €156,305
mainly Other debts (+€63,075) and Net result for the year (+€55,524)
- Receivables within one year +€5,426
up €5,426 (+29.4%), from €18,432 to €23,858
of which Trade receivables: +€5,073
- Deferred charges and accrued income -€5,183
down €5,183 (-38.3%), from €13,529 to €8,346
- Tangible fixed assets +€3,362
up €3,362 (+68.4%), from €4,915 to €8,278
of which Plant, machinery and equipment: +€1,896
- Other debts +€63,075
up €63,075 (+57.6%), from €109,537 to €172,612
- Reserves -€19,476
down €19,476 (-58.1%), from €33,523 to €14,047
- Trade debts -€4,406
down €4,406 (-85.1%), from €5,179 to €773
- Accrued charges and deferred income -€2,207
down €2,207 (-93.3%), from €2,366 to €159
- Gross operating margin -€2,888
down €2,888 (-3.7%), from €77,730 to €74,842
- Financial charges -€2,750
down €2,750 (-48.3%), from €5,689 to €2,939
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 | €158,476 | €196,786 | +€38,310 | +24.2% |
| Fixed assets | 21/28 | €4,915 | €8,278 | +€3,362 | +68.4% |
| Tangible fixed assets | 22/27 | €4,915 | €8,278 | +€3,362 | +68.4% |
| Plant, machinery and equipment | 23 | €231 | €2,127 | +€1,896 | +820% |
| Furniture and vehicles | 24 | €2,414 | €4,170 | +€1,755 | +72.7% |
| Other tangible fixed assets | 26 | €2,270 | €1,981 | -€289 | -12.7% |
| Current assets | 29/58 | €153,561 | €188,508 | +€34,948 | +22.8% |
| Amounts receivable within one year | 40/41 | €18,432 | €23,858 | +€5,426 | +29.4% |
| Trade receivables | 40 | €13,295 | €18,368 | +€5,073 | +38.2% |
| Other amounts receivable | 41 | €5,138 | €5,490 | +€353 | +6.9% |
| Cash at bank and in hand | 54/58 | €121,599 | €156,305 | +€34,706 | +28.5% |
| Deferred charges and accrued income | 490/1 | €13,529 | €8,346 | -€5,183 | -38.3% |
| Total equity and liabilities | 10/49 | €158,476 | €196,786 | +€38,310 | +24.2% |
| Equity | 10/15 | €34,523 | €15,047 | -€19,476 | -56.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €33,523 | €14,047 | -€19,476 | -58.1% |
| Distributable reserves | 133 | €33,523 | €14,047 | -€19,476 | -58.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €123,953 | €181,739 | +€57,786 | +46.6% |
| Amounts payable within one year | 42/48 | €121,587 | €181,580 | +€59,993 | +49.3% |
| Trade debts | 44 | €5,179 | €773 | -€4,406 | -85.1% |
| Suppliers | 440/4 | €5,179 | €773 | -€4,406 | -85.1% |
| Taxes, remuneration and social security | 45 | €6,871 | €8,195 | +€1,324 | +19.3% |
| Taxes | 450/3 | €6,871 | €8,195 | +€1,324 | +19.3% |
| Other amounts payable | 47/48 | €109,537 | €172,612 | +€63,075 | +57.6% |
| Accrued charges and deferred income | 492/3 | €2,366 | €159 | -€2,207 | -93.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €901 | €1,348 | +€447 | +49.6% |
| Other operating charges | 640/8 | €592 | €544 | -€48 | -8.1% |
| Gross operating margin | 9900 | €77,730 | €74,842 | -€2,888 | -3.7% |
| Operating profit (loss) | 9901 | €76,237 | €72,950 | -€3,287 | -4.3% |
| Financial income | 75/76B | €29 | €23 | -€6 | -20.9% |
| Recurring financial income | 75 | €29 | €23 | -€6 | -20.9% |
| Financial charges | 65/66B | €5,689 | €2,939 | -€2,750 | -48.3% |
| Recurring financial charges | 65 | €5,689 | €2,939 | -€2,750 | -48.3% |
| Profit (loss) for the period before taxes | 9903 | €70,577 | €70,034 | -€543 | -0.8% |
| Income taxes | 67/77 | €14,862 | €14,510 | -€353 | -2.4% |
| Profit (loss) for the period | 9904 | €55,715 | €55,524 | -€191 | -0.3% |
| Profit (loss) for the period to be appropriated | 9905 | €55,715 | €55,524 | -€191 | -0.3% |
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 22 October 2026 via checked.be.