Tom-Fisc: 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-Fisc
Largest movements
- Cash -€23,016
down €23,016 (-45.9%), from €50,115 to €27,099
mainly Receivables within one year (-€12,934) and Tax, wage and social debts (-€12,777)
- Receivables within one year +€12,934
up €12,934 (+10.8%), from €120,137 to €133,071
of which Other amounts receivable: +€19,923
- Tax, wage and social debts -€12,777
down €12,777 (-60.6%), from €21,097 to €8,320
of which Remuneration and social security: -€12,134
- Staff costs -€10,883
down €10,883 (-16.0%), from €67,874 to €56,991
- Gross operating margin -€8,264
down €8,264 (-11.7%), from €70,722 to €62,458
- Other operating charges -€1,445
down €1,445 (-62.6%), from €2,309 to €864
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 | €170,717 | €160,170 | -€10,547 | -6.2% |
| Fixed assets | 21/28 | €246 | - | -€246 | |
| Tangible fixed assets | 22/27 | €246 | - | -€246 | |
| Furniture and vehicles | 24 | €246 | - | -€246 | |
| Current assets | 29/58 | €170,471 | €160,170 | -€10,301 | -6.0% |
| Amounts receivable within one year | 40/41 | €120,137 | €133,071 | +€12,934 | +10.8% |
| Trade receivables | 40 | €43,078 | €36,089 | -€6,989 | -16.2% |
| Other amounts receivable | 41 | €77,059 | €96,982 | +€19,923 | +25.9% |
| Cash at bank and in hand | 54/58 | €50,115 | €27,099 | -€23,016 | -45.9% |
| Deferred charges and accrued income | 490/1 | €219 | - | -€219 | |
| Total equity and liabilities | 10/49 | €170,717 | €160,170 | -€10,547 | -6.2% |
| Equity | 10/15 | €144,962 | €147,623 | +€2,661 | +1.8% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €139,782 | €141,426 | +€1,644 | +1.2% |
| Distributable reserves | 133 | €139,782 | €141,426 | +€1,644 | +1.2% |
| Profit (loss) carried forward | 14 | -€1,017 | - | +€1,017 | |
| Amounts payable | 17/49 | €25,755 | €12,547 | -€13,208 | -51.3% |
| Amounts payable within one year | 42/48 | €25,755 | €12,547 | -€13,208 | -51.3% |
| Current portion of amounts payable after more than one year | 42 | €4,181 | €4,179 | -€2 | 0.0% |
| Trade debts | 44 | €477 | €48 | -€429 | -89.9% |
| Suppliers | 440/4 | €477 | €48 | -€429 | -89.9% |
| Taxes, remuneration and social security | 45 | €21,097 | €8,320 | -€12,777 | -60.6% |
| Taxes | 450/3 | €7,757 | €7,114 | -€643 | -8.3% |
| Remuneration and social security | 454/9 | €13,340 | €1,206 | -€12,134 | -91.0% |
| Remuneration, social security and pensions | 62 | €67,874 | €56,991 | -€10,883 | -16.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €246 | €246 | = | 0.0% |
| Other operating charges | 640/8 | €2,309 | €864 | -€1,445 | -62.6% |
| Gross operating margin | 9900 | €70,722 | €62,458 | -€8,264 | -11.7% |
| Operating profit (loss) | 9901 | €293 | €4,357 | +€4,064 | +1,387% |
| Financial income | 75/76B | €1 | €15 | +€14 | +1,400% |
| Recurring financial income | 75 | €1 | €15 | +€14 | +1,400% |
| Financial charges | 65/66B | €340 | €340 | = | 0.0% |
| Recurring financial charges | 65 | €340 | €340 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€46 | €4,032 | +€4,078 | |
| Income taxes | 67/77 | €971 | €1,371 | +€400 | +41.2% |
| Profit (loss) for the period | 9904 | -€1,017 | €2,661 | +€3,678 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,017 | €2,661 | +€3,678 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.