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
- Tangible fixed assets -€117,638
down €117,638 (-20.6%), from €571,675 to €454,037
of which Land and buildings: -€91,109
- Cash +€88,771
up €88,771 (+841.0%), from €10,556 to €99,327
mainly Investment in fixed assets (net) (+€79,180) and Net result for the year (+€52,454)
- Receivables within one year -€12,727
down €12,727 (-6.2%), from €203,824 to €191,097
of which Trade receivables: -€6,972
- Debts after one year -€91,509
down €91,509 (-68.9%), from €132,827 to €41,318
- Reserves +€52,454
up €52,454 (+19.9%), from €263,589 to €316,043
- Other debts +€31,590
up €31,590 (+10.5%), from €302,179 to €333,769
- Trade debts -€23,321
down €23,321 (-74.0%), from €31,510 to €8,189
- Gross operating margin +€77,414
up €77,414 (+142.5%), from €54,309 to €131,723
- Taxes +€16,014
up €16,014 (+300.6%), from €5,328 to €21,342
- Financial charges +€13,775
up €13,775 (+165.4%), from €8,328 to €22,103
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 | €786,829 | €745,845 | -€40,984 | -5.2% |
| Fixed assets | 21/28 | €571,675 | €454,037 | -€117,638 | -20.6% |
| Tangible fixed assets | 22/27 | €571,675 | €454,037 | -€117,638 | -20.6% |
| Land and buildings | 22 | €465,735 | €374,626 | -€91,109 | -19.6% |
| Furniture and vehicles | 24 | €105,940 | €79,412 | -€26,529 | -25.0% |
| Current assets | 29/58 | €215,154 | €291,807 | +€76,654 | +35.6% |
| Amounts receivable within one year | 40/41 | €203,824 | €191,097 | -€12,727 | -6.2% |
| Trade receivables | 40 | €18,218 | €11,245 | -€6,972 | -38.3% |
| Other amounts receivable | 41 | €185,607 | €179,852 | -€5,755 | -3.1% |
| Cash at bank and in hand | 54/58 | €10,556 | €99,327 | +€88,771 | +841.0% |
| Deferred charges and accrued income | 490/1 | €774 | €1,384 | +€610 | +78.8% |
| Total equity and liabilities | 10/49 | €786,829 | €745,845 | -€40,984 | -5.2% |
| Equity | 10/15 | €275,989 | €328,443 | +€52,454 | +19.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €263,589 | €316,043 | +€52,454 | +19.9% |
| Distributable reserves | 133 | €263,589 | €316,043 | +€52,454 | +19.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €510,840 | €417,402 | -€93,438 | -18.3% |
| Amounts payable after more than one year | 17 | €132,827 | €41,318 | -€91,509 | -68.9% |
| Financial debts | 170/4 | €132,827 | €41,318 | -€91,509 | -68.9% |
| Amounts payable within one year | 42/48 | €378,012 | €375,841 | -€2,172 | -0.6% |
| Current portion of amounts payable after more than one year | 42 | €21,096 | €17,844 | -€3,253 | -15.4% |
| Trade debts | 44 | €31,510 | €8,189 | -€23,321 | -74.0% |
| Suppliers | 440/4 | €31,510 | €8,189 | -€23,321 | -74.0% |
| Taxes, remuneration and social security | 45 | €23,227 | €16,039 | -€7,188 | -30.9% |
| Taxes | 450/3 | €23,227 | €16,039 | -€7,188 | -30.9% |
| Other amounts payable | 47/48 | €302,179 | €333,769 | +€31,590 | +10.5% |
| Accrued charges and deferred income | 492/3 | €0 | €243 | +€243 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,408 | €38,457 | +€1,050 | +2.8% |
| Other operating charges | 640/8 | €3,105 | €4,284 | +€1,180 | +38.0% |
| Gross operating margin | 9900 | €54,309 | €131,723 | +€77,414 | +142.5% |
| Operating profit (loss) | 9901 | €13,797 | €88,981 | +€75,185 | +545.0% |
| Financial income | 75/76B | €6,651 | €6,917 | +€266 | +4.0% |
| Recurring financial income | 75 | €6,651 | €6,917 | +€266 | +4.0% |
| Financial charges | 65/66B | €8,328 | €22,103 | +€13,775 | +165.4% |
| Recurring financial charges | 65 | €8,328 | €22,103 | +€13,775 | +165.4% |
| Profit (loss) for the period before taxes | 9903 | €12,120 | €73,796 | +€61,676 | +508.9% |
| Income taxes | 67/77 | €5,328 | €21,342 | +€16,014 | +300.6% |
| Profit (loss) for the period | 9904 | €6,792 | €52,454 | +€45,662 | +672.2% |
| Profit (loss) for the period to be appropriated | 9905 | €6,792 | €52,454 | +€45,662 | +672.2% |
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 9 October 2026 via checked.be.