Tom Van Den Bossche: 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 Van Den Bossche
Largest movements
- Cash +€31,002
up €31,002 (+57.1%), from €54,298 to €85,300
mainly Net result for the year (+€40,266) and Depreciation (+€448)
- Receivables within one year +€6,891
up €6,891 (+65.8%), from €10,467 to €17,358
of which Other amounts receivable: +€7,527
- Profit (loss) carried forward +€40,266
up €40,266 (+74.1%), from €54,321 to €94,587
- Other debts -€1,642
down €1,642 (-100%), from €1,642 to €0
- Tax, wage and social debts -€1,216
down €1,216 (-14.0%), from €8,701 to €7,485
- Gross operating margin -€20,977
down €20,977 (-28.0%), from €74,994 to €54,017
- Taxes -€3,805
down €3,805 (-26.0%), from €14,638 to €10,832
- Depreciation -€2,202
down €2,202 (-83.1%), from €2,650 to €448
- Financial charges -€959
down €959 (-30.1%), from €3,186 to €2,226
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 | €69,629 | €107,139 | +€37,511 | +53.9% |
| Fixed assets | 21/28 | €2,698 | €2,250 | -€448 | -16.6% |
| Tangible fixed assets | 22/27 | €2,698 | €2,250 | -€448 | -16.6% |
| Plant, machinery and equipment | 23 | €2,698 | €2,250 | -€448 | -16.6% |
| Current assets | 29/58 | €66,930 | €104,889 | +€37,959 | +56.7% |
| Amounts receivable within one year | 40/41 | €10,467 | €17,358 | +€6,891 | +65.8% |
| Trade receivables | 40 | €10,467 | €9,831 | -€635 | -6.1% |
| Other amounts receivable | 41 | - | €7,527 | +€7,527 | |
| Cash at bank and in hand | 54/58 | €54,298 | €85,300 | +€31,002 | +57.1% |
| Deferred charges and accrued income | 490/1 | €2,166 | €2,231 | +€65 | +3.0% |
| Total equity and liabilities | 10/49 | €69,629 | €107,139 | +€37,511 | +53.9% |
| Equity | 10/15 | €56,821 | €97,087 | +€40,266 | +70.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,321 | €94,587 | +€40,266 | +74.1% |
| Amounts payable | 17/49 | €12,808 | €10,053 | -€2,755 | -21.5% |
| Amounts payable within one year | 42/48 | €12,808 | €10,053 | -€2,755 | -21.5% |
| Trade debts | 44 | €2,465 | €2,567 | +€103 | +4.2% |
| Suppliers | 440/4 | €2,465 | €2,567 | +€103 | +4.2% |
| Taxes, remuneration and social security | 45 | €8,701 | €7,485 | -€1,216 | -14.0% |
| Taxes | 450/3 | €8,701 | €7,485 | -€1,216 | -14.0% |
| Other amounts payable | 47/48 | €1,642 | €0 | -€1,642 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,650 | €448 | -€2,202 | -83.1% |
| Other operating charges | 640/8 | €200 | €244 | +€44 | +22.1% |
| Gross operating margin | 9900 | €74,994 | €54,017 | -€20,977 | -28.0% |
| Operating profit (loss) | 9901 | €72,144 | €53,325 | -€18,819 | -26.1% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €3,186 | €2,226 | -€959 | -30.1% |
| Recurring financial charges | 65 | €3,186 | €2,226 | -€959 | -30.1% |
| Profit (loss) for the period before taxes | 9903 | €68,958 | €51,099 | -€17,860 | -25.9% |
| Income taxes | 67/77 | €14,638 | €10,832 | -€3,805 | -26.0% |
| Profit (loss) for the period | 9904 | €54,321 | €40,266 | -€14,055 | -25.9% |
| Profit (loss) for the period to be appropriated | 9905 | €54,321 | €40,266 | -€14,055 | -25.9% |
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 22 October 2026 via checked.be.