TOM OOMS: 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 OOMS
Largest movements
- Tangible fixed assets -€31,658
down €31,658 (-50.7%), from €62,395 to €30,736
- Receivables within one year +€18,138
up €18,138 (+106%), from €17,071 to €35,209
of which Trade receivables: +€10,823
- Cash -€9,986
down €9,986 (-40.3%), from €24,760 to €14,775
mainly Net result for the year (-€23,422) and Receivables within one year (-€18,138)
- Profit (loss) carried forward -€23,422
down €23,422 (-149%), from -€15,750 to -€39,173
- Current portion of long-term debt -€7,585
down €7,585 (-52.9%), from €14,342 to €6,757
- Tax, wage and social debts +€2,901
new in 2025: €2,901
- Other debts +€2,716
new in 2025: €2,716
- Other operating charges +€6,144
up €6,144 (+3,491%), from €176 to €6,320
- Gross operating margin -€4,822
down €4,822 (-31.9%), from €15,129 to €10,308
- Staff costs -€2,437
no longer reported in 2025 (was €2,437)
- Taxes -€2,161
down €2,161 (-95.1%), from €2,273 to €112
- Depreciation +€1,163
up €1,163 (+4.8%), from €24,391 to €25,554
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 | €106,596 | €82,194 | -€24,402 | -22.9% |
| Fixed assets | 21/28 | €62,395 | €30,736 | -€31,658 | -50.7% |
| Tangible fixed assets | 22/27 | €62,395 | €30,736 | -€31,658 | -50.7% |
| Land and buildings | 22 | €1,056 | €859 | -€197 | -18.7% |
| Plant, machinery and equipment | 23 | €16,450 | €1,245 | -€15,205 | -92.4% |
| Furniture and vehicles | 24 | €3,823 | €1,811 | -€2,012 | -52.6% |
| Leasing and similar rights | 25 | €38,222 | €25,456 | -€12,766 | -33.4% |
| Other tangible fixed assets | 26 | €2,843 | €1,365 | -€1,478 | -52.0% |
| Current assets | 29/58 | €44,202 | €51,457 | +€7,256 | +16.4% |
| Amounts receivable within one year | 40/41 | €17,071 | €35,209 | +€18,138 | +106% |
| Trade receivables | 40 | €9,672 | €20,495 | +€10,823 | +112% |
| Other amounts receivable | 41 | €7,399 | €14,713 | +€7,315 | +98.9% |
| Cash at bank and in hand | 54/58 | €24,760 | €14,775 | -€9,986 | -40.3% |
| Deferred charges and accrued income | 490/1 | €2,370 | €1,474 | -€896 | -37.8% |
| Total equity and liabilities | 10/49 | €106,596 | €82,194 | -€24,402 | -22.9% |
| Equity | 10/15 | €80,438 | €57,016 | -€23,422 | -29.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | - | -€18,600 | |
| Other | 1109/19 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €77,588 | €77,588 | = | 0.0% |
| 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 | €75,728 | €75,728 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,750 | -€39,173 | -€23,422 | -149% |
| Amounts payable | 17/49 | €26,158 | €25,178 | -€980 | -3.7% |
| Amounts payable after more than one year | 17 | €10,339 | €10,339 | = | 0.0% |
| Financial debts | 170/4 | €10,339 | €10,339 | = | 0.0% |
| Amounts payable within one year | 42/48 | €15,819 | €14,839 | -€980 | -6.2% |
| Current portion of amounts payable after more than one year | 42 | €14,342 | €6,757 | -€7,585 | -52.9% |
| Financial debts | 43 | - | €56 | +€56 | |
| Credit institutions | 430/8 | - | €56 | +€56 | |
| Trade debts | 44 | €1,477 | €2,408 | +€931 | +63.0% |
| Suppliers | 440/4 | €1,477 | €2,408 | +€931 | +63.0% |
| Taxes, remuneration and social security | 45 | - | €2,901 | +€2,901 | |
| Taxes | 450/3 | - | €2,901 | +€2,901 | |
| Other amounts payable | 47/48 | - | €2,716 | +€2,716 | |
| Remuneration, social security and pensions | 62 | €2,437 | - | -€2,437 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,391 | €25,554 | +€1,163 | +4.8% |
| Other operating charges | 640/8 | €176 | €6,320 | +€6,144 | +3,491% |
| Gross operating margin | 9900 | €15,129 | €10,308 | -€4,822 | -31.9% |
| Operating profit (loss) | 9901 | -€11,875 | -€21,566 | -€9,692 | -81.6% |
| Financial income | 75/76B | €147 | €130 | -€16 | -11.2% |
| Recurring financial income | 75 | €147 | €130 | -€16 | -11.2% |
| Financial charges | 65/66B | €1,749 | €1,874 | +€125 | +7.2% |
| Recurring financial charges | 65 | €1,749 | €1,874 | +€125 | +7.2% |
| Profit (loss) for the period before taxes | 9903 | -€13,477 | -€23,310 | -€9,833 | -73.0% |
| Income taxes | 67/77 | €2,273 | €112 | -€2,161 | -95.1% |
| Profit (loss) for the period | 9904 | -€15,750 | -€23,422 | -€7,672 | -48.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,750 | -€23,422 | -€7,672 | -48.7% |
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.