Tom Drive: 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 Drive
Largest movements
- Tangible fixed assets -€7,402
down €7,402 (-24.2%), from €30,585 to €23,183
of which Furniture and vehicles: -€7,191
- Cash +€5,591
up €5,591 (+29.8%), from €18,746 to €24,337
mainly Depreciation (+€7,402) and Net result for the year (+€5,044)
- Receivables within one year -€3,081
down €3,081 (-30.4%), from €10,130 to €7,049
of which Trade receivables: -€4,048
- Deferred charges and accrued income +€704
up €704 (+64.6%), from €1,090 to €1,794
- Current portion of long-term debt -€5,359
down €5,359 (-72.8%), from €7,359 to €2,000
- Reserves +€5,000
up €5,000 (+32.3%), from €15,500 to €20,500
- Tax, wage and social debts -€2,044
down €2,044 (-86.1%), from €2,375 to €331
- Debts after one year -€2,000
down €2,000 (-100.0%), from €2,000 to €0
- Gross operating margin -€8,850
down €8,850 (-38.3%), from €23,119 to €14,269
- Taxes -€3,816
down €3,816 (-77.1%), from €4,952 to €1,135
- Depreciation +€1,802
up €1,802 (+32.2%), from €5,600 to €7,402
- Other operating charges -€857
down €857 (-66.0%), from €1,298 to €441
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 | €60,550 | €56,363 | -€4,187 | -6.9% |
| Fixed assets | 21/28 | €30,585 | €23,183 | -€7,402 | -24.2% |
| Tangible fixed assets | 22/27 | €30,585 | €23,183 | -€7,402 | -24.2% |
| Plant, machinery and equipment | 23 | €392 | €181 | -€211 | -53.8% |
| Furniture and vehicles | 24 | €30,193 | €23,002 | -€7,191 | -23.8% |
| Current assets | 29/58 | €29,965 | €33,180 | +€3,215 | +10.7% |
| Amounts receivable within one year | 40/41 | €10,130 | €7,049 | -€3,081 | -30.4% |
| Trade receivables | 40 | €8,496 | €4,448 | -€4,048 | -47.7% |
| Other amounts receivable | 41 | €1,634 | €2,601 | +€968 | +59.2% |
| Cash at bank and in hand | 54/58 | €18,746 | €24,337 | +€5,591 | +29.8% |
| Deferred charges and accrued income | 490/1 | €1,090 | €1,794 | +€704 | +64.6% |
| Total equity and liabilities | 10/49 | €60,550 | €56,363 | -€4,187 | -6.9% |
| Equity | 10/15 | €47,564 | €52,608 | +€5,044 | +10.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €15,500 | €20,500 | +€5,000 | +32.3% |
| Distributable reserves | 133 | €15,500 | €20,500 | +€5,000 | +32.3% |
| Profit (loss) carried forward | 14 | €13,464 | €13,508 | +€44 | +0.3% |
| Amounts payable | 17/49 | €12,986 | €3,755 | -€9,231 | -71.1% |
| Amounts payable after more than one year | 17 | €2,000 | €0 | -€2,000 | -100.0% |
| Financial debts | 170/4 | €2,000 | €0 | -€2,000 | -100.0% |
| Amounts payable within one year | 42/48 | €10,986 | €3,755 | -€7,231 | -65.8% |
| Current portion of amounts payable after more than one year | 42 | €7,359 | €2,000 | -€5,359 | -72.8% |
| Trade debts | 44 | €738 | €909 | +€172 | +23.2% |
| Suppliers | 440/4 | €738 | €909 | +€172 | +23.2% |
| Advances received on contracts in progress | 46 | €490 | €490 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €2,375 | €331 | -€2,044 | -86.1% |
| Taxes | 450/3 | €2,375 | €331 | -€2,044 | -86.1% |
| Other amounts payable | 47/48 | €25 | €25 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,600 | €7,402 | +€1,802 | +32.2% |
| Other operating charges | 640/8 | €1,298 | €441 | -€857 | -66.0% |
| Gross operating margin | 9900 | €23,119 | €14,269 | -€8,850 | -38.3% |
| Operating profit (loss) | 9901 | €16,220 | €6,425 | -€9,795 | -60.4% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €314 | €246 | -€68 | -21.7% |
| Recurring financial charges | 65 | €314 | €246 | -€68 | -21.7% |
| Profit (loss) for the period before taxes | 9903 | €15,906 | €6,179 | -€9,727 | -61.2% |
| Income taxes | 67/77 | €4,952 | €1,135 | -€3,816 | -77.1% |
| Profit (loss) for the period | 9904 | €10,954 | €5,044 | -€5,910 | -54.0% |
| Profit (loss) for the period to be appropriated | 9905 | €10,954 | €5,044 | -€5,910 | -54.0% |
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 10 October 2026 via checked.be.