TOM FINITION: 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 FINITION
Largest movements
- Receivables within one year +€73,155
up €73,155 (+163%), from €44,983 to €118,138
of which Trade receivables: +€80,137
- Tangible fixed assets -€16,339
down €16,339 (-48.6%), from €33,652 to €17,312
of which Furniture and vehicles: -€15,167
- Stocks and contracts -€8,547
no longer reported in 2026 (was €8,547)
- Cash -€6,562
down €6,562 (-22.3%), from €29,454 to €22,892
mainly Receivables within one year (-€73,155) and Other debts (-€5,952)
- Reserves +€24,100
up €24,100 (+57.0%), from €42,260 to €66,360
of which Distributable reserves: +€24,100
- Trade debts +€23,372
up €23,372 (+170%), from €13,760 to €37,131
- Other debts -€5,952
down €5,952 (-27.7%), from €21,508 to €15,556
- Tax, wage and social debts +€5,446
up €5,446 (+65.7%), from €8,290 to €13,736
of which Taxes: +€6,620
- Current portion of long-term debt -€3,009
down €3,009 (-53.1%), from €5,662 to €2,653
- Gross operating margin +€19,176
up €19,176 (+41.4%), from €46,318 to €65,495
- Taxes +€4,785
up €4,785 (+81.7%), from €5,858 to €10,643
- Staff costs +€2,266
up €2,266 (+45.0%), from €5,040 to €7,306
- Other operating charges +€779
up €779 (+31.0%), from €2,514 to €3,293
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €119,896 | €161,266 | +€41,370 | +34.5% |
| Fixed assets | 21/28 | €33,830 | €17,490 | -€16,339 | -48.3% |
| Tangible fixed assets | 22/27 | €33,652 | €17,312 | -€16,339 | -48.6% |
| Plant, machinery and equipment | 23 | €6,420 | €5,247 | -€1,173 | -18.3% |
| Furniture and vehicles | 24 | €27,232 | €12,065 | -€15,167 | -55.7% |
| Financial fixed assets | 28 | €178 | €178 | = | 0.0% |
| Current assets | 29/58 | €86,066 | €143,775 | +€57,709 | +67.1% |
| Stocks and contracts in progress | 3 | €8,547 | - | -€8,547 | |
| Stocks | 30/36 | €8,547 | - | -€8,547 | |
| Amounts receivable within one year | 40/41 | €44,983 | €118,138 | +€73,155 | +163% |
| Trade receivables | 40 | €29,678 | €109,815 | +€80,137 | +270% |
| Other amounts receivable | 41 | €15,305 | €8,324 | -€6,981 | -45.6% |
| Cash at bank and in hand | 54/58 | €29,454 | €22,892 | -€6,562 | -22.3% |
| Deferred charges and accrued income | 490/1 | €3,082 | €2,746 | -€337 | -10.9% |
| Total equity and liabilities | 10/49 | €119,896 | €161,266 | +€41,370 | +34.5% |
| Equity | 10/15 | €68,023 | €92,190 | +€24,167 | +35.5% |
| Contributions | 10/11 | €9,909 | €9,909 | = | 0.0% |
| Reserves | 13 | €42,260 | €66,360 | +€24,100 | +57.0% |
| 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 | €40,400 | €64,500 | +€24,100 | +59.7% |
| Profit (loss) carried forward | 14 | €15,854 | €15,921 | +€67 | +0.4% |
| Amounts payable | 17/49 | €51,873 | €69,076 | +€17,203 | +33.2% |
| Amounts payable after more than one year | 17 | €2,653 | - | -€2,653 | |
| Financial debts | 170/4 | €2,653 | - | -€2,653 | |
| Amounts payable within one year | 42/48 | €49,220 | €69,076 | +€19,856 | +40.3% |
| Current portion of amounts payable after more than one year | 42 | €5,662 | €2,653 | -€3,009 | -53.1% |
| Trade debts | 44 | €13,760 | €37,131 | +€23,372 | +170% |
| Suppliers | 440/4 | €13,760 | €37,131 | +€23,372 | +170% |
| Taxes, remuneration and social security | 45 | €8,290 | €13,736 | +€5,446 | +65.7% |
| Taxes | 450/3 | €1,690 | €8,310 | +€6,620 | +392% |
| Remuneration and social security | 454/9 | €6,600 | €5,426 | -€1,174 | -17.8% |
| Other amounts payable | 47/48 | €21,508 | €15,556 | -€5,952 | -27.7% |
| Remuneration, social security and pensions | 62 | €5,040 | €7,306 | +€2,266 | +45.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,456 | €19,654 | +€198 | +1.0% |
| Other operating charges | 640/8 | €2,514 | €3,293 | +€779 | +31.0% |
| Gross operating margin | 9900 | €46,318 | €65,495 | +€19,176 | +41.4% |
| Operating profit (loss) | 9901 | €19,309 | €35,242 | +€15,933 | +82.5% |
| Financial income | 75/76B | €10 | €26 | +€15 | +149% |
| Recurring financial income | 75 | €10 | €26 | +€15 | +149% |
| Financial charges | 65/66B | €541 | €458 | -€83 | -15.3% |
| Recurring financial charges | 65 | €541 | €458 | -€83 | -15.3% |
| Profit (loss) for the period before taxes | 9903 | €18,779 | €34,810 | +€16,031 | +85.4% |
| Income taxes | 67/77 | €5,858 | €10,643 | +€4,785 | +81.7% |
| Profit (loss) for the period | 9904 | €12,921 | €24,167 | +€11,246 | +87.0% |
| Profit (loss) for the period to be appropriated | 9905 | €12,921 | €24,167 | +€11,246 | +87.0% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.