TOMBEEKHEYDE: 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.
TOMBEEKHEYDE
Largest movements
- Receivables within one year -€1.4m
down €1.4m (-52.4%), from €2.7m to €1.3m
of which Other amounts receivable: -€1.4m
- Tangible fixed assets -€1.1m
down €1.1m (-3.8%), from €28.3m to €27.2m
of which Land and buildings: -€1.1m
- Current portion of long-term debt -€11.0m
no longer reported in 2025 (was €11.0m)
- Debts after one year +€9.0m
new in 2025: €9.0m
- Accrued charges and deferred income -€336,937
down €336,937 (-56.2%), from €599,777 to €262,841
- Gross operating margin -€1.3m
down €1.3m (-45.0%), from €2.9m to €1.6m
- Depreciation +€420,821
up €420,821 (+39.1%), from €1.1m to €1.5m
- Financial charges -€117,943
down €117,943 (-26.1%), from €451,051 to €333,108
- Taxes +€52,815
up €52,815 (+824%), from €6,409 to €59,224
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €32,443,029 | €29,848,033 | -€2.6m | -8.0% |
| Fixed assets | 21/28 | €28,275,382 | €27,195,877 | -€1.1m | -3.8% |
| Tangible fixed assets | 22/27 | €28,275,381 | €27,195,876 | -€1.1m | -3.8% |
| Land and buildings | 22 | €28,226,195 | €27,171,800 | -€1.1m | -3.7% |
| Plant, machinery and equipment | 23 | €49,185 | €24,077 | -€25,109 | -51.0% |
| Financial fixed assets | 28 | €1 | €1 | = | 0.0% |
| Current assets | 29/58 | €4,167,647 | €2,652,156 | -€1.5m | -36.4% |
| Amounts receivable within one year | 40/41 | €2,748,651 | €1,307,306 | -€1.4m | -52.4% |
| Trade receivables | 40 | €148,493 | €146,606 | -€1,887 | -1.3% |
| Other amounts receivable | 41 | €2,600,159 | €1,160,700 | -€1.4m | -55.4% |
| Deferred charges and accrued income | 490/1 | €1,418,996 | €1,344,850 | -€74,146 | -5.2% |
| Total equity and liabilities | 10/49 | €32,443,029 | €29,848,033 | -€2.6m | -8.0% |
| Equity | 10/15 | €20,024,184 | €19,776,603 | -€247,582 | -1.2% |
| Contributions | 10/11 | €22,000,000 | €22,000,000 | = | 0.0% |
| Capital | 10 | €22,000,000 | €22,000,000 | = | 0.0% |
| Issued capital | 100 | €22,000,000 | €22,000,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,971,648 | -€4,139,328 | -€167,681 | -4.2% |
| Investment grants | 15 | €1,995,832 | €1,915,931 | -€79,901 | -4.0% |
| Provisions and deferred taxes | 16 | €663,396 | €636,762 | -€26,634 | -4.0% |
| Deferred taxes | 168 | €663,396 | €636,762 | -€26,634 | -4.0% |
| Amounts payable | 17/49 | €11,755,448 | €9,434,668 | -€2.3m | -19.7% |
| Amounts payable after more than one year | 17 | - | €9,000,000 | +€9.0m | |
| Financial debts | 170/4 | - | €9,000,000 | +€9.0m | |
| Amounts payable within one year | 42/48 | €11,155,671 | €171,827 | -€11.0m | -98.5% |
| Current portion of amounts payable after more than one year | 42 | €11,000,000 | - | -€11.0m | |
| Trade debts | 44 | €3,068 | - | -€3,068 | |
| Suppliers | 440/4 | €3,068 | - | -€3,068 | |
| Taxes, remuneration and social security | 45 | - | €19,224 | +€19,224 | |
| Taxes | 450/3 | - | €19,224 | +€19,224 | |
| Other amounts payable | 47/48 | €152,603 | €152,603 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €599,777 | €262,841 | -€336,937 | -56.2% |
| Non-recurring operating income | 76A | €1,348,712 | - | -€1.3m | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,075,643 | €1,496,465 | +€420,821 | +39.1% |
| Other operating charges | 640/8 | €968 | €998 | +€31 | +3.2% |
| Gross operating margin | 9900 | €2,878,334 | €1,581,730 | -€1.3m | -45.0% |
| Operating profit (loss) | 9901 | €1,801,723 | €84,267 | -€1.7m | -95.3% |
| Financial income | 75/76B | €110,319 | €113,750 | +€3,431 | +3.1% |
| Recurring financial income | 75 | €110,319 | €113,750 | +€3,431 | +3.1% |
| Financial charges | 65/66B | €451,051 | €333,108 | -€117,943 | -26.1% |
| Recurring financial charges | 65 | €451,051 | €333,108 | -€117,943 | -26.1% |
| Profit (loss) for the period before taxes | 9903 | €1,460,991 | -€135,091 | -€1.6m | |
| Transfer from deferred taxes | 780 | €26,634 | €26,634 | +€0 | 0.0% |
| Income taxes | 67/77 | €6,409 | €59,224 | +€52,815 | +824% |
| Profit (loss) for the period | 9904 | €1,481,216 | -€167,681 | -€1.6m | |
| Profit (loss) for the period to be appropriated | 9905 | €1,481,216 | -€167,681 | -€1.6m |
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.