Tom & Jerry: 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 & Jerry
Largest movements
- Tangible fixed assets -€56,937
down €56,937 (-5.2%), from €1.1m to €1.0m
of which Land and buildings: -€58,174
- Other debts +€360,132
up €360,132 (+78.6%), from €458,199 to €818,331
- Debts after one year -€278,003
down €278,003 (-15.4%), from €1.8m to €1.5m
of which Financial debts: -€143,003
- Reserves -€157,382
down €157,382 (-7.7%), from €2.0m to €1.9m
- Financial income -€259,473
down €259,473 (-98.6%), from €263,284 to €3,811
- Depreciation -€57,359
down €57,359 (-42.8%), from €133,955 to €76,595
- Taxes +€11,053
up €11,053 (+57.3%), from €19,300 to €30,354
- Financial charges +€6,824
up €6,824 (+10.9%), from €62,467 to €69,291
- Gross operating margin +€5,714
up €5,714 (+2.0%), from €280,375 to €286,089
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 | €4,698,666 | €4,618,816 | -€79,850 | -1.7% |
| Fixed assets | 21/28 | €4,328,838 | €4,262,971 | -€65,867 | -1.5% |
| Intangible fixed assets | 21 | €78,900 | €69,970 | -€8,930 | -11.3% |
| Tangible fixed assets | 22/27 | €1,099,938 | €1,043,001 | -€56,937 | -5.2% |
| Land and buildings | 22 | €1,093,398 | €1,035,224 | -€58,174 | -5.3% |
| Furniture and vehicles | 24 | €6,540 | €7,777 | +€1,237 | +18.9% |
| Financial fixed assets | 28 | €3,150,000 | €3,150,000 | = | 0.0% |
| Current assets | 29/58 | €369,828 | €355,845 | -€13,983 | -3.8% |
| Amounts receivable within one year | 40/41 | €65,317 | €25,903 | -€39,414 | -60.3% |
| Trade receivables | 40 | €45,013 | €25,000 | -€20,013 | -44.5% |
| Other amounts receivable | 41 | €20,304 | €903 | -€19,401 | -95.6% |
| Current investments | 50/53 | €110,000 | €149,996 | +€39,996 | +36.4% |
| Cash at bank and in hand | 54/58 | €178,052 | €179,946 | +€1,894 | +1.1% |
| Deferred charges and accrued income | 490/1 | €16,459 | €0 | -€16,459 | -100% |
| Total equity and liabilities | 10/49 | €4,698,666 | €4,618,816 | -€79,850 | -1.7% |
| Equity | 10/15 | €2,098,248 | €1,932,618 | -€165,630 | -7.9% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €2,040,000 | €1,882,618 | -€157,382 | -7.7% |
| Distributable reserves | 133 | €2,040,000 | €1,882,618 | -€157,382 | -7.7% |
| Profit (loss) carried forward | 14 | €8,248 | €0 | -€8,248 | -100% |
| Amounts payable | 17/49 | €2,600,418 | €2,686,198 | +€85,780 | +3.3% |
| Amounts payable after more than one year | 17 | €1,810,609 | €1,532,606 | -€278,003 | -15.4% |
| Financial debts | 170/4 | €1,135,609 | €992,606 | -€143,003 | -12.6% |
| Other amounts payable | 178/9 | €675,000 | €540,000 | -€135,000 | -20.0% |
| Amounts payable within one year | 42/48 | €789,809 | €1,153,592 | +€363,783 | +46.1% |
| Current portion of amounts payable after more than one year | 42 | €280,584 | €281,448 | +€864 | +0.3% |
| Trade debts | 44 | €8,208 | €4,082 | -€4,126 | -50.3% |
| Suppliers | 440/4 | €8,208 | €4,082 | -€4,126 | -50.3% |
| Taxes, remuneration and social security | 45 | €42,818 | €49,731 | +€6,913 | +16.1% |
| Taxes | 450/3 | €42,818 | €49,731 | +€6,913 | +16.1% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €458,199 | €818,331 | +€360,132 | +78.6% |
| Remuneration, social security and pensions | 62 | €500 | €500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €133,955 | €76,595 | -€57,359 | -42.8% |
| Other operating charges | 640/8 | €1,791 | €3,791 | +€2,000 | +112% |
| Gross operating margin | 9900 | €280,375 | €286,089 | +€5,714 | +2.0% |
| Operating profit (loss) | 9901 | €144,129 | €205,203 | +€61,074 | +42.4% |
| Financial income | 75/76B | €263,284 | €3,811 | -€259,473 | -98.6% |
| Recurring financial income | 75 | €263,284 | €3,811 | -€259,473 | -98.6% |
| Financial charges | 65/66B | €62,467 | €69,291 | +€6,824 | +10.9% |
| Recurring financial charges | 65 | €62,467 | €69,291 | +€6,824 | +10.9% |
| Profit (loss) for the period before taxes | 9903 | €344,946 | €139,724 | -€205,222 | -59.5% |
| Income taxes | 67/77 | €19,300 | €30,354 | +€11,053 | +57.3% |
| Profit (loss) for the period | 9904 | €325,646 | €109,370 | -€216,276 | -66.4% |
| Profit (loss) for the period to be appropriated | 9905 | €325,646 | €109,370 | -€216,276 | -66.4% |
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 14 October 2026 via checked.be.