TomB-ramen: what changed
TomB-ramen
Largest movements
- Cash -€21,802
down €21,802 (-68.8%), from €31,670 to €9,867
mainly Investment in fixed assets (net) (-€36,091) and Tax, wage and social debts (-€23,756)
- Tangible fixed assets +€15,527
up €15,527 (+20.7%), from €75,130 to €90,657
of which Plant, machinery and equipment: +€34,930
- Receivables within one year -€5,691
down €5,691 (-6.0%), from €94,838 to €89,146
of which Other amounts receivable: -€5,176
- Stocks and contracts +€3,433
up €3,433 (+233%), from €1,475 to €4,908
- Tax, wage and social debts -€23,756
down €23,756 (-88.5%), from €26,856 to €3,100
of which Taxes: -€26,856
- Reserves +€15,272
up €15,272 (+11.8%), from €129,199 to €144,471
- Debts after one year -€12,139
down €12,139 (-56.1%), from €21,646 to €9,507
- Trade debts +€11,561
up €11,561 (+100%), from €11,530 to €23,092
- Gross operating margin -€31,782
down €31,782 (-32.7%), from €97,148 to €65,365
- Other operating charges +€15,152
up €15,152 (+647%), from €2,343 to €17,495
- Depreciation +€15,146
up €15,146 (+280%), from €5,418 to €20,564
- Taxes -€13,347
down €13,347 (-60.8%), from €21,943 to €8,596
- Financial charges +€2,573
up €2,573 (+243%), from €1,059 to €3,632
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €204,381 | €195,808 | -€8,573 | -4.2% |
| Fixed assets | 21/28 | €75,130 | €90,657 | +€15,527 | +20.7% |
| Tangible fixed assets | 22/27 | €75,130 | €90,657 | +€15,527 | +20.7% |
| Plant, machinery and equipment | 23 | €1,117 | €36,047 | +€34,930 | +3,127% |
| Furniture and vehicles | 24 | €74,013 | €54,610 | -€19,402 | -26.2% |
| Current assets | 29/58 | €129,251 | €105,151 | -€24,100 | -18.6% |
| Stocks and contracts in progress | 3 | €1,475 | €4,908 | +€3,433 | +233% |
| Stocks | 30/36 | €1,475 | €4,908 | +€3,433 | +233% |
| Amounts receivable within one year | 40/41 | €94,838 | €89,146 | -€5,691 | -6.0% |
| Trade receivables | 40 | €66,706 | €66,191 | -€515 | -0.8% |
| Other amounts receivable | 41 | €28,132 | €22,955 | -€5,176 | -18.4% |
| Cash at bank and in hand | 54/58 | €31,670 | €9,867 | -€21,802 | -68.8% |
| Deferred charges and accrued income | 490/1 | €1,269 | €1,229 | -€39 | -3.1% |
| Total equity and liabilities | 10/49 | €204,381 | €195,808 | -€8,573 | -4.2% |
| Equity | 10/15 | €131,199 | €146,471 | +€15,272 | +11.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €129,199 | €144,471 | +€15,272 | +11.8% |
| Distributable reserves | 133 | €129,199 | €144,471 | +€15,272 | +11.8% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €73,182 | €49,337 | -€23,845 | -32.6% |
| Amounts payable after more than one year | 17 | €21,646 | €9,507 | -€12,139 | -56.1% |
| Financial debts | 170/4 | €21,646 | €9,507 | -€12,139 | -56.1% |
| Amounts payable within one year | 42/48 | €51,536 | €38,543 | -€12,994 | -25.2% |
| Current portion of amounts payable after more than one year | 42 | €11,553 | €12,139 | +€586 | +5.1% |
| Trade debts | 44 | €11,530 | €23,092 | +€11,561 | +100% |
| Suppliers | 440/4 | €11,530 | €23,092 | +€11,561 | +100% |
| Taxes, remuneration and social security | 45 | €26,856 | €3,100 | -€23,756 | -88.5% |
| Taxes | 450/3 | €26,856 | €0 | -€26,856 | -100% |
| Remuneration and social security | 454/9 | €0 | €3,100 | +€3,100 | |
| Other amounts payable | 47/48 | €1,597 | €212 | -€1,385 | -86.7% |
| Accrued charges and deferred income | 492/3 | - | €1,287 | +€1,287 | |
| Non-recurring operating income | 76A | €2,939 | €0 | -€2,939 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,418 | €20,564 | +€15,146 | +280% |
| Other operating charges | 640/8 | €2,343 | €17,495 | +€15,152 | +647% |
| Gross operating margin | 9900 | €97,148 | €65,365 | -€31,782 | -32.7% |
| Operating profit (loss) | 9901 | €89,386 | €27,306 | -€62,080 | -69.5% |
| Financial income | 75/76B | €10 | €194 | +€183 | +1,779% |
| Recurring financial income | 75 | €10 | €194 | +€183 | +1,779% |
| Financial charges | 65/66B | €1,059 | €3,632 | +€2,573 | +243% |
| Recurring financial charges | 65 | €1,059 | €3,632 | +€2,573 | +243% |
| Profit (loss) for the period before taxes | 9903 | €88,338 | €23,868 | -€64,470 | -73.0% |
| Income taxes | 67/77 | €21,943 | €8,596 | -€13,347 | -60.8% |
| Profit (loss) for the period | 9904 | €66,395 | €15,272 | -€51,122 | -77.0% |
| Profit (loss) for the period to be appropriated | 9905 | €66,395 | €15,272 | -€51,122 | -77.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.