TOM ECO CONSTRUCT: 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 ECO CONSTRUCT
Largest movements
- Tangible fixed assets -€11,032
down €11,032 (-74.0%), from €14,908 to €3,876
of which Furniture and vehicles: -€10,751
- Deferred charges and accrued income -€3,405
down €3,405 (-81.8%), from €4,163 to €758
- Cash -€2,863
down €2,863 (-46.0%), from €6,220 to €3,357
mainly Net result for the year (-€8,065) and Other debts (-€7,000)
- Receivables within one year -€2,213
down €2,213 (-8.6%), from €25,856 to €23,643
of which Trade receivables: -€3,003
- Stocks and contracts +€1,886
up €1,886 (+29.5%), from €6,396 to €8,282
- Profit (loss) carried forward -€8,065
down €8,065, from €1,482 to -€6,583
- Other debts -€7,000
no longer reported in 2025 (was €7,000)
- Current portion of long-term debt -€4,154
no longer reported in 2025 (was €4,154)
- Tax, wage and social debts +€1,040
up €1,040 (+24.2%), from €4,300 to €5,340
of which Remuneration and social security: +€940
- Gross operating margin -€8,378
down €8,378 (-52.4%), from €15,975 to €7,597
- Taxes +€2,000
new in 2025: €2,000
- Depreciation -€908
down €908 (-6.7%), from €13,459 to €12,551
- Other operating charges -€290
down €290 (-34.1%), from €851 to €561
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 | €57,542 | €39,916 | -€17,626 | -30.6% |
| Fixed assets | 21/28 | €14,908 | €3,876 | -€11,032 | -74.0% |
| Tangible fixed assets | 22/27 | €14,908 | €3,876 | -€11,032 | -74.0% |
| Plant, machinery and equipment | 23 | €2,751 | €2,470 | -€281 | -10.2% |
| Furniture and vehicles | 24 | €12,157 | €1,406 | -€10,751 | -88.4% |
| Current assets | 29/58 | €42,634 | €36,041 | -€6,594 | -15.5% |
| Stocks and contracts in progress | 3 | €6,396 | €8,282 | +€1,886 | +29.5% |
| Stocks | 30/36 | €6,396 | €8,282 | +€1,886 | +29.5% |
| Amounts receivable within one year | 40/41 | €25,856 | €23,643 | -€2,213 | -8.6% |
| Trade receivables | 40 | €19,120 | €16,116 | -€3,003 | -15.7% |
| Other amounts receivable | 41 | €6,736 | €7,527 | +€791 | +11.7% |
| Cash at bank and in hand | 54/58 | €6,220 | €3,357 | -€2,863 | -46.0% |
| Deferred charges and accrued income | 490/1 | €4,163 | €758 | -€3,405 | -81.8% |
| Total equity and liabilities | 10/49 | €57,542 | €39,916 | -€17,626 | -30.6% |
| Equity | 10/15 | €41,942 | €33,877 | -€8,065 | -19.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €21,860 | €21,860 | = | 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 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,482 | -€6,583 | -€8,065 | |
| Amounts payable | 17/49 | €15,600 | €6,039 | -€9,561 | -61.3% |
| Amounts payable within one year | 42/48 | €15,600 | €6,039 | -€9,561 | -61.3% |
| Current portion of amounts payable after more than one year | 42 | €4,154 | - | -€4,154 | |
| Trade debts | 44 | €146 | €699 | +€553 | +379% |
| Suppliers | 440/4 | €146 | €699 | +€553 | +379% |
| Taxes, remuneration and social security | 45 | €4,300 | €5,340 | +€1,040 | +24.2% |
| Taxes | 450/3 | €1,800 | €1,900 | +€100 | +5.6% |
| Remuneration and social security | 454/9 | €2,500 | €3,440 | +€940 | +37.6% |
| Other amounts payable | 47/48 | €7,000 | - | -€7,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,459 | €12,551 | -€908 | -6.7% |
| Other operating charges | 640/8 | €851 | €561 | -€290 | -34.1% |
| Non-recurring operating charges | 66A | - | €257 | +€257 | |
| Gross operating margin | 9900 | €15,975 | €7,597 | -€8,378 | -52.4% |
| Operating profit (loss) | 9901 | €1,665 | -€5,772 | -€7,437 | |
| Financial income | 75/76B | €2 | €15 | +€13 | +751% |
| Recurring financial income | 75 | €2 | €15 | +€13 | +751% |
| Financial charges | 65/66B | €370 | €308 | -€62 | -16.8% |
| Recurring financial charges | 65 | €370 | €308 | -€62 | -16.8% |
| Profit (loss) for the period before taxes | 9903 | €1,296 | -€6,065 | -€7,362 | |
| Income taxes | 67/77 | - | €2,000 | +€2,000 | |
| Profit (loss) for the period | 9904 | €1,296 | -€8,065 | -€9,362 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,296 | -€8,065 | -€9,362 |
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 19 October 2026 via checked.be.