TOM DEBOOSER: 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 DEBOOSER
Largest movements
- Tangible fixed assets -€39,065
down €39,065 (-26.2%), from €149,216 to €110,151
of which Other tangible fixed assets: -€21,065
- Cash +€33,151
up €33,151 (+360%), from €9,213 to €42,364
mainly Depreciation (+€58,351) and Net result for the year (+€15,137)
- Intangible fixed assets -€19,286
down €19,286 (-27.7%), from €69,583 to €50,297
- Deferred charges and accrued income +€7,996
up €7,996 (+33.4%), from €23,971 to €31,967
- Debts after one year -€25,521
down €25,521 (-15.7%), from €162,474 to €136,953
- Profit (loss) carried forward +€8,566
up €8,566 (+278%), from €3,086 to €11,651
- Other debts +€6,267
up €6,267 (+31.2%), from €20,063 to €26,330
- Trade debts -€3,275
down €3,275 (-43.7%), from €7,498 to €4,222
- Gross operating margin +€9,260
up €9,260 (+7.1%), from €130,769 to €140,030
- Financial charges -€8,049
down €8,049 (-58.0%), from €13,868 to €5,819
- Taxes +€3,794
up €3,794 (+87.3%), from €4,344 to €8,137
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 | €286,989 | €272,555 | -€14,435 | -5.0% |
| Fixed assets | 21/28 | €218,800 | €160,448 | -€58,351 | -26.7% |
| Intangible fixed assets | 21 | €69,583 | €50,297 | -€19,286 | -27.7% |
| Tangible fixed assets | 22/27 | €149,216 | €110,151 | -€39,065 | -26.2% |
| Plant, machinery and equipment | 23 | €8,807 | €6,492 | -€2,315 | -26.3% |
| Furniture and vehicles | 24 | €62,294 | €46,608 | -€15,686 | -25.2% |
| Other tangible fixed assets | 26 | €78,116 | €57,051 | -€21,065 | -27.0% |
| Current assets | 29/58 | €68,190 | €112,106 | +€43,917 | +64.4% |
| Amounts receivable within one year | 40/41 | €3,156 | €3,183 | +€27 | +0.9% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €3,156 | €3,183 | +€27 | +0.9% |
| Current investments | 50/53 | €31,850 | €34,592 | +€2,742 | +8.6% |
| Cash at bank and in hand | 54/58 | €9,213 | €42,364 | +€33,151 | +360% |
| Deferred charges and accrued income | 490/1 | €23,971 | €31,967 | +€7,996 | +33.4% |
| Total equity and liabilities | 10/49 | €286,989 | €272,555 | -€14,435 | -5.0% |
| Equity | 10/15 | €55,140 | €63,706 | +€8,566 | +15.5% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €33,505 | €33,505 | = | 0.0% |
| Distributable reserves | 133 | €33,505 | €33,505 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,086 | €11,651 | +€8,566 | +278% |
| Amounts payable | 17/49 | €231,849 | €208,849 | -€23,000 | -9.9% |
| Amounts payable after more than one year | 17 | €162,474 | €136,953 | -€25,521 | -15.7% |
| Financial debts | 170/4 | €162,474 | €136,953 | -€25,521 | -15.7% |
| Amounts payable within one year | 42/48 | €66,919 | €70,559 | +€3,640 | +5.4% |
| Current portion of amounts payable after more than one year | 42 | €24,913 | €25,521 | +€608 | +2.4% |
| Trade debts | 44 | €7,498 | €4,222 | -€3,275 | -43.7% |
| Suppliers | 440/4 | €7,498 | €4,222 | -€3,275 | -43.7% |
| Taxes, remuneration and social security | 45 | €14,445 | €14,486 | +€41 | +0.3% |
| Taxes | 450/3 | €6,531 | €5,143 | -€1,388 | -21.3% |
| Remuneration and social security | 454/9 | €7,915 | €9,343 | +€1,428 | +18.0% |
| Other amounts payable | 47/48 | €20,063 | €26,330 | +€6,267 | +31.2% |
| Accrued charges and deferred income | 492/3 | €2,456 | €1,337 | -€1,119 | -45.6% |
| Remuneration, social security and pensions | 62 | €51,541 | €51,440 | -€101 | -0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57,697 | €58,351 | +€654 | +1.1% |
| Other operating charges | 640/8 | €1,133 | €1,539 | +€406 | +35.8% |
| Gross operating margin | 9900 | €130,769 | €140,030 | +€9,260 | +7.1% |
| Operating profit (loss) | 9901 | €20,398 | €28,699 | +€8,301 | +40.7% |
| Financial income | 75/76B | €20 | €395 | +€375 | +1,872% |
| Recurring financial income | 75 | €20 | €395 | +€375 | +1,872% |
| Financial charges | 65/66B | €13,868 | €5,819 | -€8,049 | -58.0% |
| Recurring financial charges | 65 | €13,868 | €5,819 | -€8,049 | -58.0% |
| Profit (loss) for the period before taxes | 9903 | €6,550 | €23,274 | +€16,724 | +255% |
| Income taxes | 67/77 | €4,344 | €8,137 | +€3,794 | +87.3% |
| Profit (loss) for the period | 9904 | €2,206 | €15,137 | +€12,931 | +586% |
| Profit (loss) for the period to be appropriated | 9905 | €2,206 | €15,137 | +€12,931 | +586% |
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 1 November 2026 via checked.be.