TOM'S: what changed
Two fiscal 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'S
Largest movements
- Tangible fixed assets -€28,926
down €28,926 (-10.2%), from €282,980 to €254,054
- Deferred charges and accrued income +€13,155
up €13,155 (+19.5%), from €67,299 to €80,454
- Cash +€10,436
up €10,436 (+47.1%), from €22,177 to €32,612
mainly Net result for the year (+€57,662) and Other debts (+€52,444)
- Debts after one year -€66,322
down €66,322 (-20.0%), from €331,865 to €265,543
- Profit (loss) carried forward +€57,662
up €57,662 (+38.2%), from -€151,041 to -€93,379
- Other debts +€52,444
up €52,444 (+127.4%), from €41,162 to €93,606
- Trade debts -€35,741
down €35,741 (-87.9%), from €40,648 to €4,907
- Tax, wage and social debts -€11,623
down €11,623 (-96.4%), from €12,056 to €433
- Gross operating margin +€92,670
up €92,670 (+108.6%), from €85,343 to €178,013
- Financial charges +€15,210
up €15,210 (+21.0%), from €72,534 to €87,744
- Other operating charges -€2,952
down €2,952 (-56.3%), from €5,241 to €2,289
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.
Cash bridge derived
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 | €384,485 | €379,417 | -€5,068 | -1.3% |
| Fixed assets | 21/28 | €283,370 | €254,444 | -€28,926 | -10.2% |
| Tangible fixed assets | 22/27 | €282,980 | €254,054 | -€28,926 | -10.2% |
| Land and buildings | 22 | €221,616 | €209,952 | -€11,664 | -5.3% |
| Plant, machinery and equipment | 23 | €2,622 | €2,915 | +€294 | +11.2% |
| Furniture and vehicles | 24 | €29,656 | €20,292 | -€9,364 | -31.6% |
| Other tangible fixed assets | 26 | €29,087 | €20,895 | -€8,192 | -28.2% |
| Financial fixed assets | 28 | €390 | €390 | = | 0.0% |
| Current assets | 29/58 | €101,115 | €124,973 | +€23,858 | +23.6% |
| Amounts receivable within one year | 40/41 | €11,639 | €11,907 | +€268 | +2.3% |
| Other amounts receivable | 41 | €11,639 | €11,907 | +€268 | +2.3% |
| Cash at bank and in hand | 54/58 | €22,177 | €32,612 | +€10,436 | +47.1% |
| Deferred charges and accrued income | 490/1 | €67,299 | €80,454 | +€13,155 | +19.5% |
| Total equity and liabilities | 10/49 | €384,485 | €379,417 | -€5,068 | -1.3% |
| Equity | 10/15 | -€108,507 | -€50,846 | +€57,662 | +53.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €30,133 | €30,133 | = | 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 | €28,273 | €28,273 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€151,041 | -€93,379 | +€57,662 | +38.2% |
| Amounts payable | 17/49 | €492,993 | €430,263 | -€62,730 | -12.7% |
| Amounts payable after more than one year | 17 | €331,865 | €265,543 | -€66,322 | -20.0% |
| Financial debts | 170/4 | €331,865 | €265,543 | -€66,322 | -20.0% |
| Amounts payable within one year | 42/48 | €161,128 | €164,720 | +€3,592 | +2.2% |
| Current portion of amounts payable after more than one year | 42 | €67,262 | €65,774 | -€1,488 | -2.2% |
| Trade debts | 44 | €40,648 | €4,907 | -€35,741 | -87.9% |
| Suppliers | 440/4 | €40,648 | €4,907 | -€35,741 | -87.9% |
| Taxes, remuneration and social security | 45 | €12,056 | €433 | -€11,623 | -96.4% |
| Taxes | 450/3 | €12,056 | €433 | -€11,623 | -96.4% |
| Other amounts payable | 47/48 | €41,162 | €93,606 | +€52,444 | +127.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,920 | €30,064 | -€856 | -2.8% |
| Other operating charges | 640/8 | €5,241 | €2,289 | -€2,952 | -56.3% |
| Gross operating margin | 9900 | €85,343 | €178,013 | +€92,670 | +108.6% |
| Operating profit (loss) | 9901 | €49,182 | €145,660 | +€96,478 | +196.2% |
| Financial income | 75/76B | €252 | €180 | -€71 | -28.3% |
| Recurring financial income | 75 | €252 | €180 | -€71 | -28.3% |
| Financial charges | 65/66B | €72,534 | €87,744 | +€15,210 | +21.0% |
| Recurring financial charges | 65 | €72,534 | €87,744 | +€15,210 | +21.0% |
| Profit (loss) for the period before taxes | 9903 | -€23,100 | €58,096 | +€81,197 | |
| Income taxes | 67/77 | €442 | €435 | -€8 | -1.7% |
| Profit (loss) for the period | 9904 | -€23,543 | €57,662 | +€81,204 | |
| Profit (loss) for the period to be appropriated | 9905 | -€23,543 | €57,662 | +€81,204 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.