TOM'S SQUARE: 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 SQUARE
Largest movements
- Current investments -€43,000
down €43,000 (-37.4%), from €115,000 to €72,000
- Receivables within one year +€4,221
up €4,221 (+16.7%), from €25,235 to €29,455
of which Other amounts receivable: +€5,345
- Tangible fixed assets -€2,639
down €2,639 (-5.2%), from €50,268 to €47,629
of which Other tangible fixed assets: -€3,574
- Other debts -€27,996
down €27,996 (-50.2%), from €55,800 to €27,804
- Reserves -€17,000
down €17,000 (-13.9%), from €122,360 to €105,360
- Tax, wage and social debts +€4,527
up €4,527 (+51.8%), from €8,733 to €13,259
of which Taxes: +€2,377
- Gross operating margin +€7,285
up €7,285 (+46.7%), from €15,616 to €22,902
- Taxes +€4,175
up €4,175 (+569.5%), from €733 to €4,908
- Depreciation +€1,422
up €1,422 (+21.7%), from €6,561 to €7,983
- Financial income -€341
down €341 (-28.8%), from €1,185 to €844
- Other operating charges -€236
down €236 (-12.8%), from €1,839 to €1,603
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 | €195,063 | €153,992 | -€41,070 | -21.1% |
| Fixed assets | 21/28 | €50,268 | €47,629 | -€2,639 | -5.2% |
| Tangible fixed assets | 22/27 | €50,268 | €47,629 | -€2,639 | -5.2% |
| Furniture and vehicles | 24 | €15,309 | €16,244 | +€935 | +6.1% |
| Other tangible fixed assets | 26 | €34,960 | €31,386 | -€3,574 | -10.2% |
| Current assets | 29/58 | €144,794 | €106,363 | -€38,431 | -26.5% |
| Amounts receivable within one year | 40/41 | €25,235 | €29,455 | +€4,221 | +16.7% |
| Trade receivables | 40 | €15,324 | €14,200 | -€1,124 | -7.3% |
| Other amounts receivable | 41 | €9,910 | €15,255 | +€5,345 | +53.9% |
| Current investments | 50/53 | €115,000 | €72,000 | -€43,000 | -37.4% |
| Cash at bank and in hand | 54/58 | €256 | €568 | +€312 | +122.2% |
| Deferred charges and accrued income | 490/1 | €4,304 | €4,339 | +€35 | +0.8% |
| Total equity and liabilities | 10/49 | €195,063 | €153,992 | -€41,070 | -21.1% |
| Equity | 10/15 | €129,447 | €112,607 | -€16,840 | -13.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €122,360 | €105,360 | -€17,000 | -13.9% |
| Distributable reserves | 133 | €122,360 | €105,360 | -€17,000 | -13.9% |
| Profit (loss) carried forward | 14 | €887 | €1,047 | +€160 | +18.0% |
| Amounts payable | 17/49 | €65,615 | €41,386 | -€24,230 | -36.9% |
| Amounts payable within one year | 42/48 | €65,615 | €41,386 | -€24,230 | -36.9% |
| Trade debts | 44 | €1,083 | €322 | -€761 | -70.2% |
| Suppliers | 440/4 | €1,083 | €322 | -€761 | -70.2% |
| Taxes, remuneration and social security | 45 | €8,733 | €13,259 | +€4,527 | +51.8% |
| Taxes | 450/3 | €8,733 | €11,109 | +€2,377 | +27.2% |
| Remuneration and social security | 454/9 | - | €2,150 | +€2,150 | |
| Other amounts payable | 47/48 | €55,800 | €27,804 | -€27,996 | -50.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,561 | €7,983 | +€1,422 | +21.7% |
| Other operating charges | 640/8 | €1,839 | €1,603 | -€236 | -12.8% |
| Gross operating margin | 9900 | €15,616 | €22,902 | +€7,285 | +46.7% |
| Operating profit (loss) | 9901 | €7,216 | €13,315 | +€6,099 | +84.5% |
| Financial income | 75/76B | €1,185 | €844 | -€341 | -28.8% |
| Recurring financial income | 75 | €1,185 | €844 | -€341 | -28.8% |
| Financial charges | 65/66B | €106 | €91 | -€15 | -13.9% |
| Recurring financial charges | 65 | €106 | €91 | -€15 | -13.9% |
| Profit (loss) for the period before taxes | 9903 | €8,295 | €14,068 | +€5,773 | +69.6% |
| Income taxes | 67/77 | €733 | €4,908 | +€4,175 | +569.5% |
| Profit (loss) for the period | 9904 | €7,562 | €9,160 | +€1,598 | +21.1% |
| Profit (loss) for the period to be appropriated | 9905 | €7,562 | €9,160 | +€1,598 | +21.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.