Tom Goorman Consult: 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 Goorman Consult
Largest movements
- Cash +€1.1m
up €1.1m (+211%), from €508,455 to €1.6m
mainly Net result for the year (+€669,050) and Current investments (+€546,818)
- Current investments -€546,818
down €546,818 (-38.1%), from €1.4m to €889,410
- Tangible fixed assets -€59,995
down €59,995 (-8.5%), from €709,303 to €649,307
of which Furniture and vehicles: -€33,354
- Reserves +€421,071
up €421,071 (+16.6%), from €2.5m to €3.0m
- Tax, wage and social debts +€42,786
up €42,786 (+65.7%), from €65,168 to €107,954
of which Taxes: +€42,786
- Gross operating margin +€202,924
up €202,924 (+24.5%), from €828,120 to €1.0m
- Taxes +€90,828
up €90,828 (+40.7%), from €222,983 to €313,812
- Financial charges +€28,294
up €28,294, from -€19,705 to €8,589
- Financial income +€25,900
up €25,900 (+62.0%), from €41,793 to €67,693
- Depreciation +€11,474
up €11,474 (+18.7%), from €61,495 to €72,969
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 | €2,676,651 | €3,142,966 | +€466,315 | +17.4% |
| Fixed assets | 21/28 | €724,303 | €664,307 | -€59,995 | -8.3% |
| Tangible fixed assets | 22/27 | €709,303 | €649,307 | -€59,995 | -8.5% |
| Land and buildings | 22 | €569,554 | €540,970 | -€28,584 | -5.0% |
| Plant, machinery and equipment | 23 | €2,265 | €4,208 | +€1,943 | +85.8% |
| Furniture and vehicles | 24 | €137,484 | €104,129 | -€33,354 | -24.3% |
| Financial fixed assets | 28 | €15,000 | €15,000 | = | 0.0% |
| Current assets | 29/58 | €1,952,348 | €2,478,659 | +€526,310 | +27.0% |
| Amounts receivable within one year | 40/41 | €5,897 | €6,573 | +€676 | +11.5% |
| Trade receivables | 40 | €875 | €0 | -€875 | -100% |
| Other amounts receivable | 41 | €5,022 | €6,573 | +€1,551 | +30.9% |
| Current investments | 50/53 | €1,436,228 | €889,410 | -€546,818 | -38.1% |
| Cash at bank and in hand | 54/58 | €508,455 | €1,580,279 | +€1.1m | +211% |
| Deferred charges and accrued income | 490/1 | €1,768 | €2,397 | +€629 | +35.6% |
| Total equity and liabilities | 10/49 | €2,676,651 | €3,142,966 | +€466,315 | +17.4% |
| Equity | 10/15 | €2,541,513 | €2,962,584 | +€421,071 | +16.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €2,529,113 | €2,950,184 | +€421,071 | +16.6% |
| Distributable reserves | 133 | €2,529,113 | €2,950,184 | +€421,071 | +16.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €135,138 | €180,381 | +€45,244 | +33.5% |
| Amounts payable after more than one year | 17 | €35,237 | €25,418 | -€9,819 | -27.9% |
| Financial debts | 170/4 | €35,237 | €25,418 | -€9,819 | -27.9% |
| Amounts payable within one year | 42/48 | €97,951 | €154,888 | +€56,937 | +58.1% |
| Current portion of amounts payable after more than one year | 42 | €9,433 | €9,819 | +€386 | +4.1% |
| Financial debts | 43 | €20,213 | €29,489 | +€9,276 | +45.9% |
| Credit institutions | 430/8 | €20,213 | €29,489 | +€9,276 | +45.9% |
| Trade debts | 44 | €3,137 | €7,627 | +€4,490 | +143% |
| Suppliers | 440/4 | €3,137 | €7,627 | +€4,490 | +143% |
| Taxes, remuneration and social security | 45 | €65,168 | €107,954 | +€42,786 | +65.7% |
| Taxes | 450/3 | €65,168 | €107,954 | +€42,786 | +65.7% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €1,950 | €75 | -€1,875 | -96.2% |
| Non-recurring operating income | 76A | €22,409 | €0 | -€22,409 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61,495 | €72,969 | +€11,474 | +18.7% |
| Other operating charges | 640/8 | €30,429 | €33,811 | +€3,381 | +11.1% |
| Non-recurring operating charges | 66A | €960 | €506 | -€454 | -47.3% |
| Gross operating margin | 9900 | €828,120 | €1,031,044 | +€202,924 | +24.5% |
| Operating profit (loss) | 9901 | €735,235 | €923,758 | +€188,523 | +25.6% |
| Financial income | 75/76B | €41,793 | €67,693 | +€25,900 | +62.0% |
| Recurring financial income | 75 | €41,793 | €67,693 | +€25,900 | +62.0% |
| Financial charges | 65/66B | -€19,705 | €8,589 | +€28,294 | |
| Recurring financial charges | 65 | -€19,705 | €8,589 | +€28,294 | |
| Profit (loss) for the period before taxes | 9903 | €796,733 | €982,862 | +€186,129 | +23.4% |
| Transfer from deferred taxes | 780 | €0 | - | = | |
| Income taxes | 67/77 | €222,983 | €313,812 | +€90,828 | +40.7% |
| Profit (loss) for the period | 9904 | €573,750 | €669,050 | +€95,301 | +16.6% |
| Profit (loss) for the period to be appropriated | 9905 | €573,750 | €669,050 | +€95,301 | +16.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.