TOM'S FACTORY: what changed
What changed
TOM'S FACTORY
NACE 74.111, Design of textile patterns, clothing, jewellery, furniture and decorative items
filed annual accounts (NBB)
Net result for the year
-€19,622
2024 · €153,418-€173,040
Equity
€819,164
2024 · €838,786-€19,622
Cash
€71,118
2024 · €25,806+€45,312
Balance sheet total
€1.1m
2024 · €1.1m-€57,538
Largest movements
Assets
- Receivables within one year -€96,467
down €96,467 (-44.3%), from €217,767 to €121,300
of which Trade receivables: -€97,271
- Cash +€45,312
up €45,312 (+176%), from €25,806 to €71,118
mainly Receivables within one year (+€96,467) and Depreciation (+€44,483)
Equity and liabilities
- Reserves -€19,622
down €19,622 (-2.4%), from €819,786 to €800,164
of which Tax-exempt reserves: -€22,770
- Debts after one year -€11,333
down €11,333 (-19.5%), from €58,079 to €46,746
Income statement
- Financial income -€197,857
down €197,857 (-99.8%), from €198,324 to €467
of which Non-recurring financial income: -€197,763
- Gross operating margin -€20,527
down €20,527 (-41.1%), from €49,994 to €29,467
- Taxes -€3,811
down €3,811 (-77.0%), from €4,953 to €1,141
- Financial charges -€2,782
down €2,782 (-30.1%), from €9,253 to €6,472
- Depreciation +€1,777
up €1,777 (+4.2%), from €42,706 to €44,483
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€153,418
Gross operating margin
-€20,527
Depreciation
-€1,777
Other operating charges
+€424
Financial income
-€197,857
Financial charges
+€2,782
Taxes
+€3,811
Deferred taxes and other
+€40,104
Result 2025
-€19,622
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€95,132
Investment
-€37,791
Financing
-€12,028
Cash 2024
€25,806
From operations (derived)
+€95,132
Net result for the year
-€19,622
Depreciation
+€44,483
Receivables within one year
+€96,467
Deferred charges and accrued income
-€308
Provisions
-€5,693
Trade debts
+€339
Tax, wage and social debts
-€7,038
Other debts
-€2,876
Accrued charges and deferred income
-€10,620
Investment (derived)
-€37,791
Investment in fixed assets (net)
-€37,791
Financing
-€12,028
Debts after one year
-€11,333
Current portion of long-term debt
-€393
Short-term financial debts
-€303
Cash 2025
€71,118
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,117,204 | €1,059,666 | -€57,538 | -5.2% |
| Fixed assets | 21/28 | €870,054 | €863,362 | -€6,691 | -0.8% |
| Tangible fixed assets | 22/27 | €813,459 | €806,768 | -€6,691 | -0.8% |
| Land and buildings | 22 | €766,905 | €775,558 | +€8,652 | +1.1% |
| Plant, machinery and equipment | 23 | €3,228 | €1,789 | -€1,438 | -44.6% |
| Furniture and vehicles | 24 | €42,876 | €28,971 | -€13,905 | -32.4% |
| Other tangible fixed assets | 26 | €450 | €450 | = | 0.0% |
| Financial fixed assets | 28 | €56,595 | €56,595 | = | 0.0% |
| Current assets | 29/58 | €247,150 | €196,303 | -€50,847 | -20.6% |
| Stocks and contracts in progress | 3 | €317 | €317 | = | 0.0% |
| Stocks | 30/36 | €317 | €317 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €217,767 | €121,300 | -€96,467 | -44.3% |
| Trade receivables | 40 | €193,103 | €95,832 | -€97,271 | -50.4% |
| Other amounts receivable | 41 | €24,665 | €25,468 | +€804 | +3.3% |
| Cash at bank and in hand | 54/58 | €25,806 | €71,118 | +€45,312 | +176% |
| Deferred charges and accrued income | 490/1 | €3,260 | €3,568 | +€308 | +9.5% |
| Total equity and liabilities | 10/49 | €1,117,204 | €1,059,666 | -€57,538 | -5.2% |
| Equity | 10/15 | €838,786 | €819,164 | -€19,622 | -2.3% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €819,786 | €800,164 | -€19,622 | -2.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €475,734 | €452,964 | -€22,770 | -4.8% |
| Distributable reserves | 133 | €344,052 | €347,201 | +€3,148 | +0.9% |
| Provisions and deferred taxes | 16 | €118,933 | €113,241 | -€5,693 | -4.8% |
| Deferred taxes | 168 | €118,933 | €113,241 | -€5,693 | -4.8% |
| Amounts payable | 17/49 | €159,484 | €127,260 | -€32,224 | -20.2% |
| Amounts payable after more than one year | 17 | €58,079 | €46,746 | -€11,333 | -19.5% |
| Financial debts | 170/4 | €58,079 | €46,746 | -€11,333 | -19.5% |
| Amounts payable within one year | 42/48 | €86,512 | €76,240 | -€10,271 | -11.9% |
| Current portion of amounts payable after more than one year | 42 | €11,726 | €11,333 | -€393 | -3.4% |
| Financial debts | 43 | €757 | €455 | -€303 | -40.0% |
| Credit institutions | 430/8 | €757 | €455 | -€303 | -40.0% |
| Trade debts | 44 | €3,739 | €4,077 | +€339 | +9.1% |
| Suppliers | 440/4 | €3,739 | €4,077 | +€339 | +9.1% |
| Taxes, remuneration and social security | 45 | €14,119 | €7,081 | -€7,038 | -49.8% |
| Taxes | 450/3 | €14,119 | €7,081 | -€7,038 | -49.8% |
| Other amounts payable | 47/48 | €56,171 | €53,295 | -€2,876 | -5.1% |
| Accrued charges and deferred income | 492/3 | €14,894 | €4,274 | -€10,620 | -71.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,706 | €44,483 | +€1,777 | +4.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €3,577 | €3,153 | -€424 | -11.8% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €49,994 | €29,467 | -€20,527 | -41.1% |
| Operating profit (loss) | 9901 | €3,711 | -€18,168 | -€21,879 | |
| Financial income | 75/76B | €198,324 | €467 | -€197,857 | -99.8% |
| Recurring financial income | 75 | €561 | €467 | -€94 | -16.8% |
| Non-recurring financial income | 76B | €197,763 | €0 | -€197,763 | -100% |
| Financial charges | 65/66B | €9,253 | €6,472 | -€2,782 | -30.1% |
| Recurring financial charges | 65 | €9,253 | €6,472 | -€2,782 | -30.1% |
| Profit (loss) for the period before taxes | 9903 | €192,782 | -€24,173 | -€216,955 | |
| Transfer from deferred taxes | 780 | €5,141 | €5,693 | +€551 | +10.7% |
| Transfer to deferred taxes | 680 | €39,553 | €0 | -€39,553 | -100% |
| Income taxes | 67/77 | €4,953 | €1,141 | -€3,811 | -77.0% |
| Profit (loss) for the period | 9904 | €153,418 | -€19,622 | -€173,040 | |
| Transfer from tax-exempt reserves | 789 | €20,566 | €22,770 | +€2,204 | +10.7% |
| Transfer to tax-exempt reserves | 689 | €158,211 | €0 | -€158,211 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €15,774 | €3,148 | -€12,626 | -80.0% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.