Tom De Greef BV: 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 De Greef BV
Largest movements
- Receivables within one year +€42,126
up €42,126 (+52.5%), from €80,294 to €122,420
of which Other amounts receivable: +€41,678
- Tangible fixed assets -€2,000
down €2,000 (-29.7%), from €6,745 to €4,745
- Reserves +€34,045
up €34,045 (+58.5%), from €58,174 to €92,219
- Tax, wage and social debts +€4,720
up €4,720 (+17.8%), from €26,557 to €31,277
- Accrued charges and deferred income +€1,396
up €1,396 (+233%), from €599 to €1,995
- Gross operating margin -€1,948
down €1,948 (-4.1%), from €47,596 to €45,648
- Financial income +€1,698
up €1,698 (+43.9%), from €3,864 to €5,562
- Financial charges -€1,194
down €1,194 (-57.9%), from €2,062 to €868
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 | €88,884 | €128,396 | +€39,513 | +44.5% |
| Fixed assets | 21/28 | €6,745 | €4,745 | -€2,000 | -29.7% |
| Tangible fixed assets | 22/27 | €6,745 | €4,745 | -€2,000 | -29.7% |
| Furniture and vehicles | 24 | €6,745 | €4,745 | -€2,000 | -29.7% |
| Current assets | 29/58 | €82,138 | €123,651 | +€41,513 | +50.5% |
| Amounts receivable within one year | 40/41 | €80,294 | €122,420 | +€42,126 | +52.5% |
| Trade receivables | 40 | - | €448 | +€448 | |
| Other amounts receivable | 41 | €80,294 | €121,972 | +€41,678 | +51.9% |
| Cash at bank and in hand | 54/58 | €621 | €8 | -€613 | -98.8% |
| Deferred charges and accrued income | 490/1 | €1,224 | €1,224 | = | 0.0% |
| Total equity and liabilities | 10/49 | €88,884 | €128,396 | +€39,513 | +44.5% |
| Equity | 10/15 | €59,674 | €93,719 | +€34,045 | +57.1% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €58,174 | €92,219 | +€34,045 | +58.5% |
| Distributable reserves | 133 | €58,174 | €92,219 | +€34,045 | +58.5% |
| Amounts payable | 17/49 | €29,210 | €34,678 | +€5,468 | +18.7% |
| Amounts payable within one year | 42/48 | €28,611 | €32,683 | +€4,072 | +14.2% |
| Trade debts | 44 | €2,054 | €1,253 | -€801 | -39.0% |
| Suppliers | 440/4 | €2,054 | €1,253 | -€801 | -39.0% |
| Taxes, remuneration and social security | 45 | €26,557 | €31,277 | +€4,720 | +17.8% |
| Taxes | 450/3 | €26,557 | €31,277 | +€4,720 | +17.8% |
| Other amounts payable | 47/48 | - | €154 | +€154 | |
| Accrued charges and deferred income | 492/3 | €599 | €1,995 | +€1,396 | +233% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,000 | €2,000 | = | 0.0% |
| Other operating charges | 640/8 | €3,303 | €2,940 | -€363 | -11.0% |
| Gross operating margin | 9900 | €47,596 | €45,648 | -€1,948 | -4.1% |
| Operating profit (loss) | 9901 | €42,294 | €40,708 | -€1,586 | -3.7% |
| Financial income | 75/76B | €3,864 | €5,562 | +€1,698 | +43.9% |
| Recurring financial income | 75 | €3,864 | €5,562 | +€1,698 | +43.9% |
| Financial charges | 65/66B | €2,062 | €868 | -€1,194 | -57.9% |
| Recurring financial charges | 65 | €2,062 | €868 | -€1,194 | -57.9% |
| Profit (loss) for the period before taxes | 9903 | €44,096 | €45,402 | +€1,306 | +3.0% |
| Income taxes | 67/77 | €11,130 | €11,358 | +€228 | +2.1% |
| Profit (loss) for the period | 9904 | €32,967 | €34,045 | +€1,078 | +3.3% |
| Profit (loss) for the period to be appropriated | 9905 | €32,967 | €34,045 | +€1,078 | +3.3% |
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 29 October 2026 via checked.be.