Tom SOBRY: 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 SOBRY
Largest movements
- Receivables within one year +€39,636
up €39,636 (+161.2%), from €24,586 to €64,222
of which Trade receivables: +€24,402
- Tangible fixed assets +€36,302
up €36,302 (+104.0%), from €34,914 to €71,216
of which Furniture and vehicles: +€39,547
- Stocks and contracts +€6,289
up €6,289 (+86.8%), from €7,248 to €13,537
- Cash -€2,494
down €2,494 (-20.0%), from €12,480 to €9,987
mainly Investment in fixed assets (net) (-€51,801) and Receivables within one year (-€39,636)
- Accrued charges and deferred income +€34,943
new in 2025: €34,943
- Debts after one year +€32,831
up €32,831 (+176.3%), from €18,627 to €51,458
- Profit (loss) carried forward +€8,300
up €8,300 (+29.3%), from €28,301 to €36,601
- Current portion of long-term debt +€3,400
up €3,400 (+19.3%), from €17,644 to €21,044
- Depreciation +€3,247
up €3,247 (+26.5%), from €12,252 to €15,499
- Gross operating margin -€3,190
down €3,190 (-10.4%), from €30,689 to €27,499
- Taxes -€914
down €914 (-27.5%), from €3,326 to €2,411
- Financial charges -€335
down €335 (-14.9%), from €2,254 to €1,919
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 | €81,825 | €161,955 | +€80,130 | +97.9% |
| Fixed assets | 21/28 | €34,968 | €71,270 | +€36,302 | +103.8% |
| Tangible fixed assets | 22/27 | €34,914 | €71,216 | +€36,302 | +104.0% |
| Plant, machinery and equipment | 23 | €4,635 | €1,390 | -€3,245 | -70.0% |
| Furniture and vehicles | 24 | €30,278 | €69,825 | +€39,547 | +130.6% |
| Financial fixed assets | 28 | €54 | €54 | = | 0.0% |
| Current assets | 29/58 | €46,857 | €90,685 | +€43,828 | +93.5% |
| Stocks and contracts in progress | 3 | €7,248 | €13,537 | +€6,289 | +86.8% |
| Stocks | 30/36 | €7,248 | €13,537 | +€6,289 | +86.8% |
| Amounts receivable within one year | 40/41 | €24,586 | €64,222 | +€39,636 | +161.2% |
| Trade receivables | 40 | €12,637 | €37,040 | +€24,402 | +193.1% |
| Other amounts receivable | 41 | €11,949 | €27,182 | +€15,233 | +127.5% |
| Cash at bank and in hand | 54/58 | €12,480 | €9,987 | -€2,494 | -20.0% |
| Deferred charges and accrued income | 490/1 | €2,543 | €2,940 | +€397 | +15.6% |
| Total equity and liabilities | 10/49 | €81,825 | €161,955 | +€80,130 | +97.9% |
| Equity | 10/15 | €30,301 | €38,601 | +€8,300 | +27.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,301 | €36,601 | +€8,300 | +29.3% |
| Amounts payable | 17/49 | €51,524 | €123,354 | +€71,830 | +139.4% |
| Amounts payable after more than one year | 17 | €18,627 | €51,458 | +€32,831 | +176.3% |
| Financial debts | 170/4 | €18,627 | €51,458 | +€32,831 | +176.3% |
| Amounts payable within one year | 42/48 | €32,897 | €36,952 | +€4,055 | +12.3% |
| Current portion of amounts payable after more than one year | 42 | €17,644 | €21,044 | +€3,400 | +19.3% |
| Trade debts | 44 | €14,966 | €15,908 | +€942 | +6.3% |
| Suppliers | 440/4 | €14,966 | €15,908 | +€942 | +6.3% |
| Taxes, remuneration and social security | 45 | €287 | - | -€287 | |
| Taxes | 450/3 | €287 | - | -€287 | |
| Accrued charges and deferred income | 492/3 | - | €34,943 | +€34,943 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,252 | €15,499 | +€3,247 | +26.5% |
| Other operating charges | 640/8 | €136 | €186 | +€50 | +36.4% |
| Gross operating margin | 9900 | €30,689 | €27,499 | -€3,190 | -10.4% |
| Operating profit (loss) | 9901 | €18,301 | €11,814 | -€6,487 | -35.4% |
| Financial income | 75/76B | €724 | €816 | +€92 | +12.7% |
| Recurring financial income | 75 | €724 | €816 | +€92 | +12.7% |
| Financial charges | 65/66B | €2,254 | €1,919 | -€335 | -14.9% |
| Recurring financial charges | 65 | €2,254 | €1,919 | -€335 | -14.9% |
| Profit (loss) for the period before taxes | 9903 | €16,771 | €10,711 | -€6,059 | -36.1% |
| Income taxes | 67/77 | €3,326 | €2,411 | -€914 | -27.5% |
| Profit (loss) for the period | 9904 | €13,445 | €8,300 | -€5,145 | -38.3% |
| Profit (loss) for the period to be appropriated | 9905 | €13,445 | €8,300 | -€5,145 | -38.3% |
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 4 October 2026 via checked.be.