TOM's CAR: 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's CAR
Largest movements
- Tangible fixed assets +€34,803
up €34,803 (+33.4%), from €104,339 to €139,142
of which Land and buildings: +€39,074
- Receivables within one year +€10,368
up €10,368 (+11.2%), from €92,459 to €102,826
- Cash -€9,894
down €9,894 (-93.1%), from €10,629 to €735
mainly Investment in fixed assets (net) (-€49,204) and Tax, wage and social debts (-€10,795)
- Debts after one year +€20,533
up €20,533 (+42.8%), from €47,965 to €68,498
- Current portion of long-term debt +€12,393
up €12,393 (+69.9%), from €17,720 to €30,113
- Tax, wage and social debts -€10,795
down €10,795 (-19.6%), from €55,197 to €44,402
of which Taxes: -€17,789
- Other debts +€7,869
up €7,869 (+46.5%), from €16,924 to €24,794
- Reserves +€7,500
up €7,500 (+33.1%), from €22,659 to €30,159
of which Distributable reserves: +€7,500
- Gross operating margin +€31,959
up €31,959 (+28.7%), from €111,315 to €143,274
- Financial charges +€21,726
up €21,726 (+272%), from €7,983 to €29,709
- Write-downs +€13,405
new in 2025: €13,405
- Other operating charges +€3,535
up €3,535 (+46.3%), from €7,634 to €11,169
- Taxes +€1,509
up €1,509 (+42.2%), from €3,571 to €5,079
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 | €233,030 | €267,700 | +€34,669 | +14.9% |
| Fixed assets | 21/28 | €104,809 | €139,446 | +€34,637 | +33.0% |
| Intangible fixed assets | 21 | €346 | €180 | -€166 | -48.0% |
| Tangible fixed assets | 22/27 | €104,339 | €139,142 | +€34,803 | +33.4% |
| Land and buildings | 22 | €87,013 | €126,087 | +€39,074 | +44.9% |
| Plant, machinery and equipment | 23 | €14,039 | €10,886 | -€3,154 | -22.5% |
| Furniture and vehicles | 24 | €3,286 | €2,169 | -€1,117 | -34.0% |
| Financial fixed assets | 28 | €124 | €124 | = | 0.0% |
| Current assets | 29/58 | €128,221 | €128,254 | +€33 | 0.0% |
| Stocks and contracts in progress | 3 | €12,667 | €12,342 | -€324 | -2.6% |
| Stocks | 30/36 | €12,667 | €12,342 | -€324 | -2.6% |
| Amounts receivable within one year | 40/41 | €92,459 | €102,826 | +€10,368 | +11.2% |
| Trade receivables | 40 | €92,459 | €102,826 | +€10,368 | +11.2% |
| Cash at bank and in hand | 54/58 | €10,629 | €735 | -€9,894 | -93.1% |
| Deferred charges and accrued income | 490/1 | €12,467 | €12,350 | -€117 | -0.9% |
| Total equity and liabilities | 10/49 | €233,030 | €267,700 | +€34,669 | +14.9% |
| Equity | 10/15 | €42,178 | €49,819 | +€7,641 | +18.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €22,659 | €30,159 | +€7,500 | +33.1% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €20,800 | €28,300 | +€7,500 | +36.1% |
| Profit (loss) carried forward | 14 | €927 | €1,068 | +€141 | +15.2% |
| Amounts payable | 17/49 | €190,852 | €217,881 | +€27,029 | +14.2% |
| Amounts payable after more than one year | 17 | €47,965 | €68,498 | +€20,533 | +42.8% |
| Financial debts | 170/4 | €47,965 | €68,498 | +€20,533 | +42.8% |
| Amounts payable within one year | 42/48 | €142,887 | €149,382 | +€6,496 | +4.5% |
| Current portion of amounts payable after more than one year | 42 | €17,720 | €30,113 | +€12,393 | +69.9% |
| Financial debts | 43 | - | €2,721 | +€2,721 | |
| Credit institutions | 430/8 | - | €2,721 | +€2,721 | |
| Trade debts | 44 | €52,178 | €47,353 | -€4,825 | -9.2% |
| Suppliers | 440/4 | €52,178 | €47,353 | -€4,825 | -9.2% |
| Advances received on contracts in progress | 46 | €867 | - | -€867 | |
| Taxes, remuneration and social security | 45 | €55,197 | €44,402 | -€10,795 | -19.6% |
| Taxes | 450/3 | €50,591 | €32,802 | -€17,789 | -35.2% |
| Remuneration and social security | 454/9 | €4,606 | €11,599 | +€6,993 | +152% |
| Other amounts payable | 47/48 | €16,924 | €24,794 | +€7,869 | +46.5% |
| Remuneration, social security and pensions | 62 | €56,687 | €57,632 | +€946 | +1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,935 | €14,568 | -€1,367 | -8.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €13,405 | +€13,405 | |
| Other operating charges | 640/8 | €7,634 | €11,169 | +€3,535 | +46.3% |
| Non-recurring operating charges | 66A | €2,781 | €4,420 | +€1,639 | +59.0% |
| Gross operating margin | 9900 | €111,315 | €143,274 | +€31,959 | +28.7% |
| Operating profit (loss) | 9901 | €28,279 | €42,079 | +€13,801 | +48.8% |
| Financial income | 75/76B | €305 | €350 | +€44 | +14.5% |
| Recurring financial income | 75 | €305 | €350 | +€44 | +14.5% |
| Financial charges | 65/66B | €7,983 | €29,709 | +€21,726 | +272% |
| Recurring financial charges | 65 | €7,983 | €29,709 | +€21,726 | +272% |
| Profit (loss) for the period before taxes | 9903 | €20,601 | €12,720 | -€7,881 | -38.3% |
| Income taxes | 67/77 | €3,571 | €5,079 | +€1,509 | +42.2% |
| Profit (loss) for the period | 9904 | €17,030 | €7,641 | -€9,389 | -55.1% |
| Profit (loss) for the period to be appropriated | 9905 | €17,030 | €7,641 | -€9,389 | -55.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.