TOM SOLUTIONS: 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 SOLUTIONS
Largest movements
- Tangible fixed assets -€4,682
down €4,682 (-48.0%), from €9,747 to €5,066
- Cash -€1,316
down €1,316 (-64.1%), from €2,055 to €739
mainly Net result for the year (-€2,513) and Other debts (-€2,176)
- Receivables within one year -€547
no longer reported in 2025 (was €547)
- Profit (loss) carried forward -€2,513
down €2,513 (-13.0%), from -€19,330 to -€21,843
- Other debts -€2,176
down €2,176 (-12.6%), from €17,243 to €15,066
- Tax, wage and social debts -€2,102
down €2,102 (-95.2%), from €2,208 to €106
of which Remuneration and social security: -€2,095
- Trade debts +€246
up €246 (+107.6%), from €229 to €475
- Gross operating margin +€11,416
up €11,416, from -€5,563 to €5,853
- Other operating charges +€2,030
up €2,030 (+240.8%), from €843 to €2,873
- Depreciation +€384
up €384 (+8.9%), from €4,298 to €4,682
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 | €12,349 | €5,804 | -€6,545 | -53.0% |
| Fixed assets | 21/28 | €9,747 | €5,066 | -€4,682 | -48.0% |
| Tangible fixed assets | 22/27 | €9,747 | €5,066 | -€4,682 | -48.0% |
| Furniture and vehicles | 24 | €9,747 | €5,066 | -€4,682 | -48.0% |
| Current assets | 29/58 | €2,602 | €739 | -€1,863 | -71.6% |
| Amounts receivable within one year | 40/41 | €547 | - | -€547 | |
| Other amounts receivable | 41 | €547 | - | -€547 | |
| Cash at bank and in hand | 54/58 | €2,055 | €739 | -€1,316 | -64.1% |
| Total equity and liabilities | 10/49 | €12,349 | €5,804 | -€6,545 | -53.0% |
| Equity | 10/15 | -€7,330 | -€9,843 | -€2,513 | -34.3% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,330 | -€21,843 | -€2,513 | -13.0% |
| Amounts payable | 17/49 | €19,679 | €15,647 | -€4,032 | -20.5% |
| Amounts payable within one year | 42/48 | €19,679 | €15,647 | -€4,032 | -20.5% |
| Trade debts | 44 | €229 | €475 | +€246 | +107.6% |
| Suppliers | 440/4 | €229 | €475 | +€246 | +107.6% |
| Taxes, remuneration and social security | 45 | €2,208 | €106 | -€2,102 | -95.2% |
| Taxes | 450/3 | €113 | €106 | -€7 | -6.2% |
| Remuneration and social security | 454/9 | €2,095 | - | -€2,095 | |
| Other amounts payable | 47/48 | €17,243 | €15,066 | -€2,176 | -12.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,298 | €4,682 | +€384 | +8.9% |
| Other operating charges | 640/8 | €843 | €2,873 | +€2,030 | +240.8% |
| Non-recurring operating charges | 66A | €3,874 | €741 | -€3,133 | -80.9% |
| Gross operating margin | 9900 | -€5,563 | €5,853 | +€11,416 | |
| Operating profit (loss) | 9901 | -€14,578 | -€2,443 | +€12,135 | +83.2% |
| Financial charges | 65/66B | €69 | €70 | +€1 | +2.0% |
| Recurring financial charges | 65 | €69 | €70 | +€1 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | -€14,647 | -€2,513 | +€12,134 | +82.8% |
| Profit (loss) for the period | 9904 | -€14,647 | -€2,513 | +€12,134 | +82.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,647 | -€2,513 | +€12,134 | +82.8% |
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 10 October 2026 via checked.be.