Tombeur: 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.
Tombeur
Largest movements
- Tangible fixed assets -€44,527
down €44,527 (-6.0%), from €737,393 to €692,865
of which Land and buildings: -€28,884
- Cash -€10,445
down €10,445 (-89.4%), from €11,680 to €1,235
mainly Net result for the year (-€51,984) and Debts after one year (-€50,286)
- Profit (loss) carried forward -€51,984
down €51,984 (-55.7%), from -€93,277 to -€145,260
- Debts after one year -€50,286
down €50,286 (-6.5%), from €768,062 to €717,776
- Other debts +€18,462
up €18,462 (+37.7%), from €48,943 to €67,405
- Accrued charges and deferred income +€9,126
up €9,126 (+411.3%), from €2,219 to €11,345
- Gross operating margin +€20,224
up €20,224, from -€630 to €19,594
- Depreciation +€12,175
up €12,175 (+31.0%), from €39,286 to €51,461
- Financial charges +€5,038
up €5,038 (+50.7%), from €9,931 to €14,969
- Financial income -€1,195
down €1,195 (-99.1%), from €1,205 to €10
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 | €794,515 | €732,123 | -€62,392 | -7.9% |
| Formation expenses | 20 | €140 | €0 | -€140 | -100.0% |
| Fixed assets | 21/28 | €738,206 | €693,156 | -€45,050 | -6.1% |
| Intangible fixed assets | 21 | €813 | €291 | -€522 | -64.2% |
| Tangible fixed assets | 22/27 | €737,393 | €692,865 | -€44,527 | -6.0% |
| Land and buildings | 22 | €607,936 | €579,051 | -€28,884 | -4.8% |
| Plant, machinery and equipment | 23 | €30,463 | €25,722 | -€4,741 | -15.6% |
| Furniture and vehicles | 24 | €2,317 | €7,064 | +€4,747 | +204.9% |
| Leasing and similar rights | 25 | €94,828 | €81,028 | -€13,800 | -14.6% |
| Other tangible fixed assets | 26 | €1,848 | €0 | -€1,848 | -100.0% |
| Current assets | 29/58 | €56,169 | €38,966 | -€17,202 | -30.6% |
| Stocks and contracts in progress | 3 | €28,962 | €27,392 | -€1,570 | -5.4% |
| Stocks | 30/36 | €27,968 | €26,031 | -€1,938 | -6.9% |
| Contracts in progress | 37 | €994 | €1,361 | +€368 | +37.0% |
| Amounts receivable within one year | 40/41 | €9,924 | €5,204 | -€4,720 | -47.6% |
| Trade receivables | 40 | €4,927 | €5,204 | +€276 | +5.6% |
| Other amounts receivable | 41 | €4,997 | €0 | -€4,997 | -100.0% |
| Cash at bank and in hand | 54/58 | €11,680 | €1,235 | -€10,445 | -89.4% |
| Deferred charges and accrued income | 490/1 | €5,603 | €5,137 | -€466 | -8.3% |
| Total equity and liabilities | 10/49 | €794,515 | €732,123 | -€62,392 | -7.9% |
| Equity | 10/15 | -€88,277 | -€140,260 | -€51,984 | -58.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€93,277 | -€145,260 | -€51,984 | -55.7% |
| Amounts payable | 17/49 | €882,792 | €872,383 | -€10,409 | -1.2% |
| Amounts payable after more than one year | 17 | €768,062 | €717,776 | -€50,286 | -6.5% |
| Financial debts | 170/4 | €768,062 | €717,776 | -€50,286 | -6.5% |
| Amounts payable within one year | 42/48 | €112,511 | €143,262 | +€30,751 | +27.3% |
| Current portion of amounts payable after more than one year | 42 | €47,801 | €49,786 | +€1,985 | +4.2% |
| Trade debts | 44 | €15,373 | €20,451 | +€5,077 | +33.0% |
| Suppliers | 440/4 | €15,373 | €20,451 | +€5,077 | +33.0% |
| Taxes, remuneration and social security | 45 | €394 | €5,620 | +€5,226 | +1327.2% |
| Taxes | 450/3 | €394 | €4,055 | +€3,662 | +930.0% |
| Remuneration and social security | 454/9 | - | €1,564 | +€1,564 | |
| Other amounts payable | 47/48 | €48,943 | €67,405 | +€18,462 | +37.7% |
| Accrued charges and deferred income | 492/3 | €2,219 | €11,345 | +€9,126 | +411.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,286 | €51,461 | +€12,175 | +31.0% |
| Other operating charges | 640/8 | €5,004 | €5,158 | +€155 | +3.1% |
| Gross operating margin | 9900 | -€630 | €19,594 | +€20,224 | |
| Operating profit (loss) | 9901 | -€44,919 | -€37,025 | +€7,895 | +17.6% |
| Financial income | 75/76B | €1,205 | €10 | -€1,195 | -99.1% |
| Recurring financial income | 75 | €1,205 | €10 | -€1,195 | -99.1% |
| Financial charges | 65/66B | €9,931 | €14,969 | +€5,038 | +50.7% |
| Recurring financial charges | 65 | €9,931 | €14,969 | +€5,038 | +50.7% |
| Profit (loss) for the period before taxes | 9903 | -€53,646 | -€51,984 | +€1,662 | +3.1% |
| Profit (loss) for the period | 9904 | -€53,646 | -€51,984 | +€1,662 | +3.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€53,646 | -€51,984 | +€1,662 | +3.1% |
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 3 October 2026 via checked.be.