TOM DE STROOPER: what changed
Two fiscal 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 STROOPER
Largest movements
- Receivables within one year +€50,991
up €50,991 (+17.7%), from €287,666 to €338,658
of which Other amounts receivable: +€33,985
- Tangible fixed assets -€28,114
down €28,114 (-22.9%), from €122,866 to €94,752
of which Furniture and vehicles: -€26,076
- Reserves +€28,772
up €28,772 (+9.6%), from €299,909 to €328,681
- Debts after one year -€18,642
down €18,642 (-24.0%), from €77,661 to €59,019
- Tax, wage and social debts +€14,089
up €14,089 (+264.7%), from €5,323 to €19,412
- Short-term financial debts -€4,554
down €4,554 (-78.4%), from €5,807 to €1,253
- Depreciation +€15,203
up €15,203 (+113.8%), from €13,363 to €28,566
- Gross operating margin +€6,385
up €6,385 (+12.0%), from €53,344 to €59,729
- Financial income +€3,739
up €3,739 (+28.4%), from €13,172 to €16,911
- Financial charges +€3,191
up €3,191 (+285.4%), from €1,118 to €4,310
- Taxes -€2,258
down €2,258 (-14.4%), from €15,673 to €13,415
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 | €421,563 | €443,554 | +€21,991 | +5.2% |
| Fixed assets | 21/28 | €122,866 | €94,752 | -€28,114 | -22.9% |
| Tangible fixed assets | 22/27 | €122,866 | €94,752 | -€28,114 | -22.9% |
| Land and buildings | 22 | €1,872 | €1,265 | -€607 | -32.4% |
| Plant, machinery and equipment | 23 | €2,567 | €2,602 | +€35 | +1.3% |
| Furniture and vehicles | 24 | €113,240 | €87,165 | -€26,076 | -23.0% |
| Other tangible fixed assets | 26 | €5,186 | €3,721 | -€1,466 | -28.3% |
| Current assets | 29/58 | €298,697 | €348,802 | +€50,105 | +16.8% |
| Amounts receivable within one year | 40/41 | €287,666 | €338,658 | +€50,991 | +17.7% |
| Trade receivables | 40 | €24,375 | €41,382 | +€17,007 | +69.8% |
| Other amounts receivable | 41 | €263,291 | €297,276 | +€33,985 | +12.9% |
| Cash at bank and in hand | 54/58 | €5,912 | €6,053 | +€142 | +2.4% |
| Deferred charges and accrued income | 490/1 | €5,119 | €4,091 | -€1,028 | -20.1% |
| Total equity and liabilities | 10/49 | €421,563 | €443,554 | +€21,991 | +5.2% |
| Equity | 10/15 | €306,109 | €334,881 | +€28,772 | +9.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €299,909 | €328,681 | +€28,772 | +9.6% |
| Distributable reserves | 133 | €299,909 | €328,681 | +€28,772 | +9.6% |
| Amounts payable | 17/49 | €115,454 | €108,672 | -€6,782 | -5.9% |
| Amounts payable after more than one year | 17 | €77,661 | €59,019 | -€18,642 | -24.0% |
| Financial debts | 170/4 | €77,661 | €59,019 | -€18,642 | -24.0% |
| Amounts payable within one year | 42/48 | €37,793 | €49,654 | +€11,860 | +31.4% |
| Current portion of amounts payable after more than one year | 42 | €17,882 | €18,642 | +€760 | +4.2% |
| Financial debts | 43 | €5,807 | €1,253 | -€4,554 | -78.4% |
| Other loans | 439 | €5,807 | €1,253 | -€4,554 | -78.4% |
| Trade debts | 44 | €8,781 | €10,348 | +€1,566 | +17.8% |
| Suppliers | 440/4 | €8,781 | €10,348 | +€1,566 | +17.8% |
| Taxes, remuneration and social security | 45 | €5,323 | €19,412 | +€14,089 | +264.7% |
| Taxes | 450/3 | €5,323 | €19,412 | +€14,089 | +264.7% |
| Non-recurring operating income | 76A | €15,929 | €2,298 | -€13,632 | -85.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,363 | €28,566 | +€15,203 | +113.8% |
| Other operating charges | 640/8 | €1,356 | €1,578 | +€221 | +16.3% |
| Gross operating margin | 9900 | €53,344 | €59,729 | +€6,385 | +12.0% |
| Operating profit (loss) | 9901 | €38,624 | €29,585 | -€9,039 | -23.4% |
| Financial income | 75/76B | €13,172 | €16,911 | +€3,739 | +28.4% |
| Recurring financial income | 75 | €13,172 | €16,911 | +€3,739 | +28.4% |
| Financial charges | 65/66B | €1,118 | €4,310 | +€3,191 | +285.4% |
| Recurring financial charges | 65 | €1,118 | €4,310 | +€3,191 | +285.4% |
| Profit (loss) for the period before taxes | 9903 | €50,678 | €42,187 | -€8,491 | -16.8% |
| Income taxes | 67/77 | €15,673 | €13,415 | -€2,258 | -14.4% |
| Profit (loss) for the period | 9904 | €35,005 | €28,772 | -€6,233 | -17.8% |
| Profit (loss) for the period to be appropriated | 9905 | €35,005 | €28,772 | -€6,233 | -17.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.