TOM EN ZO: 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 EN ZO
Largest movements
- Receivables after one year -€14,437
down €14,437 (-45.7%), from €31,622 to €17,184
- Tax, wage and social debts -€7,585
no longer reported in 2025 (was €7,585)
- Other debts -€5,636
down €5,636 (-91.8%), from €6,139 to €503
- Profit (loss) carried forward -€844
down €844 (-211%), from -€400 to -€1,244
- Short-term financial debts -€373
down €373 (-3.6%), from €10,383 to €10,010
- Taxes -€7,649
no longer reported in 2025 (was €7,649)
- Gross operating margin +€3,032
up €3,032, from -€2,212 to €819
- Financial income -€1,675
no longer reported in 2025 (was €1,675)
- Financial charges -€391
down €391 (-19.0%), from €2,054 to €1,663
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €31,762 | €17,324 | -€14,437 | -45.5% |
| Fixed assets | 21/28 | €140 | €140 | = | 0.0% |
| Financial fixed assets | 28 | €140 | €140 | = | 0.0% |
| Current assets | 29/58 | €31,622 | €17,184 | -€14,437 | -45.7% |
| Amounts receivable after more than one year | 29 | €31,622 | €17,184 | -€14,437 | -45.7% |
| Other amounts receivable | 291 | €31,622 | €17,184 | -€14,437 | -45.7% |
| Total equity and liabilities | 10/49 | €31,762 | €17,324 | -€14,437 | -45.5% |
| Equity | 10/15 | €7,655 | €6,811 | -€844 | -11.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,550 | €18,550 | = | 0.0% |
| Uncalled capital | 101 | €12,350 | €12,350 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Legal reserve | 130 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€400 | -€1,244 | -€844 | -211% |
| Amounts payable | 17/49 | €24,107 | €10,513 | -€13,594 | -56.4% |
| Amounts payable within one year | 42/48 | €24,107 | €10,513 | -€13,594 | -56.4% |
| Financial debts | 43 | €10,383 | €10,010 | -€373 | -3.6% |
| Credit institutions | 430/8 | €10,383 | €10,010 | -€373 | -3.6% |
| Taxes, remuneration and social security | 45 | €7,585 | - | -€7,585 | |
| Taxes | 450/3 | €7,585 | - | -€7,585 | |
| Other amounts payable | 47/48 | €6,139 | €503 | -€5,636 | -91.8% |
| Gross operating margin | 9900 | -€2,212 | €819 | +€3,032 | |
| Operating profit (loss) | 9901 | -€2,212 | €819 | +€3,032 | |
| Financial income | 75/76B | €1,675 | - | -€1,675 | |
| Recurring financial income | 75 | €1,675 | - | -€1,675 | |
| Financial charges | 65/66B | €2,054 | €1,663 | -€391 | -19.0% |
| Recurring financial charges | 65 | €2,054 | €1,663 | -€391 | -19.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,591 | -€844 | +€1,748 | +67.4% |
| Income taxes | 67/77 | €7,649 | - | -€7,649 | |
| Profit (loss) for the period | 9904 | -€10,240 | -€844 | +€9,396 | +91.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,240 | -€844 | +€9,396 | +91.8% |
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 29 October 2026 via checked.be.