TomConsult: 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.
TomConsult
Largest movements
- Cash -€5,604
down €5,604 (-91.5%), from €6,124 to €520
mainly Net result for the year (-€7,048) and Debts after one year (-€2,864)
- Deferred charges and accrued income +€648
new in 2025: €648
- Tangible fixed assets -€193
no longer reported in 2025 (was €193)
- Receivables within one year -€168
down €168 (-7.1%), from €2,374 to €2,205
of which Other amounts receivable: -€168
- Profit (loss) carried forward -€7,048
down €7,048 (-52.6%), from -€13,400 to -€20,448
- Other debts +€3,863
up €3,863 (+83.6%), from €4,623 to €8,486
- Debts after one year -€2,864
down €2,864 (-25.4%), from €11,260 to €8,396
- Trade debts +€824
up €824 (+648.5%), from €127 to €951
- Tax, wage and social debts -€169
down €169 (-63.4%), from €267 to €98
- Gross operating margin +€7,441
up €7,441 (+53.6%), from -€13,882 to -€6,441
- Depreciation -€1,037
down €1,037 (-84.3%), from €1,230 to €193
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 | €8,691 | €3,373 | -€5,317 | -61.2% |
| Fixed assets | 21/28 | €193 | - | -€193 | |
| Tangible fixed assets | 22/27 | €193 | - | -€193 | |
| Furniture and vehicles | 24 | €193 | - | -€193 | |
| Current assets | 29/58 | €8,498 | €3,373 | -€5,124 | -60.3% |
| Amounts receivable within one year | 40/41 | €2,374 | €2,205 | -€168 | -7.1% |
| Trade receivables | 40 | €2,118 | €2,118 | = | 0.0% |
| Other amounts receivable | 41 | €256 | €88 | -€168 | -65.7% |
| Cash at bank and in hand | 54/58 | €6,124 | €520 | -€5,604 | -91.5% |
| Deferred charges and accrued income | 490/1 | - | €648 | +€648 | |
| Total equity and liabilities | 10/49 | €8,691 | €3,373 | -€5,317 | -61.2% |
| Equity | 10/15 | -€10,400 | -€17,448 | -€7,048 | -67.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,400 | -€20,448 | -€7,048 | -52.6% |
| Amounts payable | 17/49 | €19,090 | €20,821 | +€1,731 | +9.1% |
| Amounts payable after more than one year | 17 | €11,260 | €8,396 | -€2,864 | -25.4% |
| Financial debts | 170/4 | €11,260 | €8,396 | -€2,864 | -25.4% |
| Amounts payable within one year | 42/48 | €7,830 | €12,425 | +€4,595 | +58.7% |
| Current portion of amounts payable after more than one year | 42 | €2,813 | €2,891 | +€77 | +2.7% |
| Trade debts | 44 | €127 | €951 | +€824 | +648.5% |
| Suppliers | 440/4 | €127 | €951 | +€824 | +648.5% |
| Taxes, remuneration and social security | 45 | €267 | €98 | -€169 | -63.4% |
| Taxes | 450/3 | €267 | €98 | -€169 | -63.4% |
| Other amounts payable | 47/48 | €4,623 | €8,486 | +€3,863 | +83.6% |
| Non-recurring operating income | 76A | €3,113 | - | -€3,113 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,230 | €193 | -€1,037 | -84.3% |
| Other operating charges | 640/8 | €89 | €62 | -€27 | -30.0% |
| Gross operating margin | 9900 | -€13,882 | -€6,441 | +€7,441 | +53.6% |
| Operating profit (loss) | 9901 | -€15,201 | -€6,696 | +€8,505 | +56.0% |
| Financial charges | 65/66B | €463 | €353 | -€110 | -23.8% |
| Recurring financial charges | 65 | €463 | €353 | -€110 | -23.8% |
| Profit (loss) for the period before taxes | 9903 | -€15,663 | -€7,048 | +€8,615 | +55.0% |
| Income taxes | 67/77 | €36 | - | -€36 | |
| Profit (loss) for the period | 9904 | -€15,699 | -€7,048 | +€8,651 | +55.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,699 | -€7,048 | +€8,651 | +55.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.