Tom De Pauw: what changed
What changed
Tom De Pauw
NACE 82.990, Other business support services
filed annual accounts (NBB)
Net result for the year
-€31,873
2025 · -€40,494+€8,620
Equity
-€117,060
2025 · -€85,187-€31,873
Cash
€1,360
2025 · €1,487-€127
Balance sheet total
€6,569
2025 · €32,217-€25,648
Largest movements
Assets
- Tangible fixed assets -€27,714
down €27,714 (-99.7%), from €27,806 to €91
- Deferred charges and accrued income +€2,512
new in 2026: €2,512
Equity and liabilities
- Profit (loss) carried forward -€31,873
down €31,873 (-23.8%), from -€133,864 to -€165,738
- Other debts +€3,872
up €3,872 (+3.3%), from €116,341 to €120,213
- Trade debts +€2,120
up €2,120 (+1,430%), from €148 to €2,268
Income statement
- Gross operating margin +€4,401
up €4,401 (+56.8%), from -€7,748 to -€3,348
- Depreciation -€3,889
down €3,889 (-12.3%), from €31,603 to €27,714
- Taxes -€201
down €201 (-46.3%), from €435 to €234
- Other operating charges -€106
down €106 (-20.9%), from €505 to €400
Change in the result, 2025 to 2026
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 2025
-€40,494
Gross operating margin
+€4,401
Depreciation
+€3,889
Other operating charges
+€106
Financial charges
+€24
Taxes
+€201
Result 2026
-€31,873
raises the result
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€127
Investment
€0
Financing
€0
Cash 2025
€1,487
From operations (derived)
-€127
Net result for the year
-€31,873
Depreciation
+€27,714
Receivables within one year
+€318
Deferred charges and accrued income
-€2,512
Trade debts
+€2,120
Tax, wage and social debts
+€234
Other debts
+€3,872
Cash 2026
€1,360
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €32,217 | €6,569 | -€25,648 | -79.6% |
| Fixed assets | 21/28 | €27,806 | €91 | -€27,714 | -99.7% |
| Tangible fixed assets | 22/27 | €27,806 | €91 | -€27,714 | -99.7% |
| Furniture and vehicles | 24 | €27,806 | €91 | -€27,714 | -99.7% |
| Current assets | 29/58 | €4,412 | €6,478 | +€2,066 | +46.8% |
| Amounts receivable within one year | 40/41 | €2,925 | €2,606 | -€318 | -10.9% |
| Other amounts receivable | 41 | €2,925 | €2,606 | -€318 | -10.9% |
| Cash at bank and in hand | 54/58 | €1,487 | €1,360 | -€127 | -8.6% |
| Deferred charges and accrued income | 490/1 | - | €2,512 | +€2,512 | |
| Total equity and liabilities | 10/49 | €32,217 | €6,569 | -€25,648 | -79.6% |
| Equity | 10/15 | -€85,187 | -€117,060 | -€31,873 | -37.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €42,477 | €42,477 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €40,617 | €40,617 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€133,864 | -€165,738 | -€31,873 | -23.8% |
| Amounts payable | 17/49 | €117,404 | €123,629 | +€6,225 | +5.3% |
| Amounts payable within one year | 42/48 | €117,404 | €123,629 | +€6,225 | +5.3% |
| Trade debts | 44 | €148 | €2,268 | +€2,120 | +1,430% |
| Suppliers | 440/4 | €148 | €2,268 | +€2,120 | +1,430% |
| Taxes, remuneration and social security | 45 | €915 | €1,148 | +€234 | +25.6% |
| Taxes | 450/3 | €915 | €1,148 | +€234 | +25.6% |
| Other amounts payable | 47/48 | €116,341 | €120,213 | +€3,872 | +3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,603 | €27,714 | -€3,889 | -12.3% |
| Other operating charges | 640/8 | €505 | €400 | -€106 | -20.9% |
| Gross operating margin | 9900 | -€7,748 | -€3,348 | +€4,401 | +56.8% |
| Operating profit (loss) | 9901 | -€39,857 | -€31,462 | +€8,395 | +21.1% |
| Financial charges | 65/66B | €202 | €178 | -€24 | -11.9% |
| Recurring financial charges | 65 | €202 | €178 | -€24 | -11.9% |
| Profit (loss) for the period before taxes | 9903 | -€40,058 | -€31,640 | +€8,419 | +21.0% |
| Income taxes | 67/77 | €435 | €234 | -€201 | -46.3% |
| Profit (loss) for the period | 9904 | -€40,494 | -€31,873 | +€8,620 | +21.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€40,494 | -€31,873 | +€8,620 | +21.3% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.