TOM'S DINER: 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 DINER
Largest movements
- Cash -€23,051
down €23,051 (-81.1%), from €28,440 to €5,389
mainly Other debts (-€23,000) and Contributions, distributions and other (-€22,000)
- Tangible fixed assets -€16,889
down €16,889 (-52.4%), from €32,230 to €15,341
of which Plant, machinery and equipment: -€14,923
- Other debts -€23,000
down €23,000 (-51.1%), from €45,000 to €22,000
- Current portion of long-term debt -€5,753
down €5,753 (-36.9%), from €15,593 to €9,840
- Debts after one year -€5,389
no longer reported in 2025 (was €5,389)
- Gross operating margin -€36,706
down €36,706 (-11.4%), from €321,273 to €284,567
- Depreciation -€11,516
down €11,516 (-43.6%), from €26,439 to €14,923
- Taxes +€3,915
up €3,915 (+376%), from €1,042 to €4,957
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 | €383,289 | €345,127 | -€38,162 | -10.0% |
| Fixed assets | 21/28 | €32,230 | €15,341 | -€16,889 | -52.4% |
| Tangible fixed assets | 22/27 | €32,230 | €15,341 | -€16,889 | -52.4% |
| Plant, machinery and equipment | 23 | €30,264 | €15,341 | -€14,923 | -49.3% |
| Furniture and vehicles | 24 | €1,966 | - | -€1,966 | |
| Current assets | 29/58 | €351,059 | €329,786 | -€21,273 | -6.1% |
| Stocks and contracts in progress | 3 | €6,657 | €7,253 | +€596 | +8.9% |
| Stocks | 30/36 | €6,657 | €7,253 | +€596 | +8.9% |
| Amounts receivable within one year | 40/41 | €315,962 | €316,396 | +€434 | +0.1% |
| Trade receivables | 40 | €4,876 | €4,646 | -€230 | -4.7% |
| Other amounts receivable | 41 | €311,086 | €311,750 | +€664 | +0.2% |
| Cash at bank and in hand | 54/58 | €28,440 | €5,389 | -€23,051 | -81.1% |
| Deferred charges and accrued income | 490/1 | - | €748 | +€748 | |
| Total equity and liabilities | 10/49 | €383,289 | €345,127 | -€38,162 | -10.0% |
| Equity | 10/15 | €248,434 | €249,740 | +€1,306 | +0.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €227,974 | €229,280 | +€1,306 | +0.6% |
| Amounts payable | 17/49 | €134,855 | €95,386 | -€39,469 | -29.3% |
| Amounts payable after more than one year | 17 | €5,389 | - | -€5,389 | |
| Financial debts | 170/4 | €5,389 | - | -€5,389 | |
| Amounts payable within one year | 42/48 | €129,303 | €95,260 | -€34,042 | -26.3% |
| Current portion of amounts payable after more than one year | 42 | €15,593 | €9,840 | -€5,753 | -36.9% |
| Financial debts | 43 | €16,627 | €15,711 | -€916 | -5.5% |
| Credit institutions | 430/8 | €16,627 | €15,711 | -€916 | -5.5% |
| Trade debts | 44 | €28,297 | €26,330 | -€1,967 | -7.0% |
| Suppliers | 440/4 | €28,297 | €26,330 | -€1,967 | -7.0% |
| Taxes, remuneration and social security | 45 | €23,786 | €21,379 | -€2,406 | -10.1% |
| Taxes | 450/3 | €10,590 | €8,834 | -€1,755 | -16.6% |
| Remuneration and social security | 454/9 | €13,196 | €12,545 | -€651 | -4.9% |
| Other amounts payable | 47/48 | €45,000 | €22,000 | -€23,000 | -51.1% |
| Accrued charges and deferred income | 492/3 | €163 | €126 | -€37 | -22.7% |
| Non-recurring operating income | 76A | - | €6,034 | +€6,034 | |
| Remuneration, social security and pensions | 62 | €229,906 | €231,735 | +€1,829 | +0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,439 | €14,923 | -€11,516 | -43.6% |
| Other operating charges | 640/8 | €3,682 | €2,455 | -€1,226 | -33.3% |
| Gross operating margin | 9900 | €321,273 | €284,567 | -€36,706 | -11.4% |
| Operating profit (loss) | 9901 | €61,247 | €35,454 | -€25,793 | -42.1% |
| Financial income | 75/76B | €6,095 | €6,299 | +€204 | +3.4% |
| Recurring financial income | 75 | €6,095 | €6,299 | +€204 | +3.4% |
| Financial charges | 65/66B | €14,094 | €13,490 | -€604 | -4.3% |
| Recurring financial charges | 65 | €14,094 | €13,490 | -€604 | -4.3% |
| Profit (loss) for the period before taxes | 9903 | €53,247 | €28,263 | -€24,984 | -46.9% |
| Income taxes | 67/77 | €1,042 | €4,957 | +€3,915 | +376% |
| Profit (loss) for the period | 9904 | €52,206 | €23,306 | -€28,899 | -55.4% |
| Profit (loss) for the period to be appropriated | 9905 | €52,206 | €23,306 | -€28,899 | -55.4% |
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 17 October 2026 via checked.be.