TOMME KATHLEEN: 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.
TOMME KATHLEEN
Largest movements
- Tangible fixed assets +€43,829
up €43,829 (+18.8%), from €232,912 to €276,741
of which Plant, machinery and equipment: +€34,822
- Receivables within one year -€9,426
down €9,426 (-5.7%), from €165,552 to €156,126
of which Trade receivables: -€4,778
- Trade debts +€27,918
up €27,918 (+236%), from €11,843 to €39,761
- Current portion of long-term debt +€10,359
up €10,359 (+117%), from €8,847 to €19,206
- Accrued charges and deferred income -€10,202
down €10,202 (-83.2%), from €12,263 to €2,062
- Debts after one year +€10,173
up €10,173 (+11.5%), from €88,695 to €98,868
- Tax, wage and social debts +€6,736
up €6,736 (+29.3%), from €22,997 to €29,733
of which Remuneration and social security: +€8,360
- Gross operating margin -€13,325
down €13,325 (-10.0%), from €133,612 to €120,287
- Staff costs +€5,973
up €5,973 (+6.9%), from €86,232 to €92,205
- Depreciation +€5,768
up €5,768 (+45.8%), from €12,582 to €18,350
- Financial charges -€4,475
down €4,475 (-49.5%), from €9,049 to €4,574
- Other operating charges -€2,086
down €2,086 (-45.8%), from €4,557 to €2,471
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 | €401,152 | €437,935 | +€36,783 | +9.2% |
| Fixed assets | 21/28 | €232,974 | €276,803 | +€43,829 | +18.8% |
| Tangible fixed assets | 22/27 | €232,912 | €276,741 | +€43,829 | +18.8% |
| Land and buildings | 22 | €201,222 | €195,508 | -€5,714 | -2.8% |
| Plant, machinery and equipment | 23 | €17,213 | €52,035 | +€34,822 | +202% |
| Furniture and vehicles | 24 | €14,477 | €29,197 | +€14,720 | +102% |
| Financial fixed assets | 28 | €62 | €62 | = | 0.0% |
| Current assets | 29/58 | €168,178 | €161,132 | -€7,046 | -4.2% |
| Amounts receivable within one year | 40/41 | €165,552 | €156,126 | -€9,426 | -5.7% |
| Trade receivables | 40 | €79,712 | €74,935 | -€4,778 | -6.0% |
| Other amounts receivable | 41 | €85,840 | €81,192 | -€4,648 | -5.4% |
| Cash at bank and in hand | 54/58 | €2,625 | €1,431 | -€1,194 | -45.5% |
| Deferred charges and accrued income | 490/1 | - | €3,574 | +€3,574 | |
| Total equity and liabilities | 10/49 | €401,152 | €437,935 | +€36,783 | +9.2% |
| Equity | 10/15 | €223,832 | €222,554 | -€1,278 | -0.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €240,027 | €238,749 | -€1,278 | -0.5% |
| Tax-exempt reserves | 132 | €76,001 | €73,270 | -€2,731 | -3.6% |
| Distributable reserves | 133 | €164,026 | €165,479 | +€1,453 | +0.9% |
| Profit (loss) carried forward | 14 | -€28,595 | -€28,595 | = | 0.0% |
| Provisions and deferred taxes | 16 | €24,608 | €23,698 | -€910 | -3.7% |
| Deferred taxes | 168 | €24,608 | €23,698 | -€910 | -3.7% |
| Amounts payable | 17/49 | €152,711 | €191,683 | +€38,972 | +25.5% |
| Amounts payable after more than one year | 17 | €88,695 | €98,868 | +€10,173 | +11.5% |
| Financial debts | 170/4 | €88,695 | €98,868 | +€10,173 | +11.5% |
| Amounts payable within one year | 42/48 | €51,753 | €90,754 | +€39,001 | +75.4% |
| Current portion of amounts payable after more than one year | 42 | €8,847 | €19,206 | +€10,359 | +117% |
| Financial debts | 43 | €8,066 | €2,055 | -€6,012 | -74.5% |
| Credit institutions | 430/8 | €8,066 | €2,055 | -€6,012 | -74.5% |
| Trade debts | 44 | €11,843 | €39,761 | +€27,918 | +236% |
| Suppliers | 440/4 | €11,843 | €39,761 | +€27,918 | +236% |
| Taxes, remuneration and social security | 45 | €22,997 | €29,733 | +€6,736 | +29.3% |
| Taxes | 450/3 | €13,515 | €11,890 | -€1,625 | -12.0% |
| Remuneration and social security | 454/9 | €9,482 | €17,842 | +€8,360 | +88.2% |
| Accrued charges and deferred income | 492/3 | €12,263 | €2,062 | -€10,202 | -83.2% |
| Remuneration, social security and pensions | 62 | €86,232 | €92,205 | +€5,973 | +6.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,582 | €18,350 | +€5,768 | +45.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €949 | - | -€949 | |
| Other operating charges | 640/8 | €4,557 | €2,471 | -€2,086 | -45.8% |
| Gross operating margin | 9900 | €133,612 | €120,287 | -€13,325 | -10.0% |
| Operating profit (loss) | 9901 | €29,292 | €7,261 | -€22,030 | -75.2% |
| Financial income | 75/76B | €837 | €670 | -€167 | -20.0% |
| Recurring financial income | 75 | €837 | €670 | -€167 | -20.0% |
| Financial charges | 65/66B | €9,049 | €4,574 | -€4,475 | -49.5% |
| Recurring financial charges | 65 | €9,049 | €4,574 | -€4,475 | -49.5% |
| Profit (loss) for the period before taxes | 9903 | €21,081 | €3,358 | -€17,723 | -84.1% |
| Transfer from deferred taxes | 780 | €1,821 | €910 | -€910 | -50.0% |
| Income taxes | 67/77 | €6,820 | €5,546 | -€1,274 | -18.7% |
| Profit (loss) for the period | 9904 | €16,081 | -€1,278 | -€17,359 | |
| Transfer from tax-exempt reserves | 789 | €5,462 | €2,731 | -€2,731 | -50.0% |
| Profit (loss) for the period to be appropriated | 9905 | €21,544 | €1,453 | -€20,090 | -93.3% |
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 1 November 2026 via checked.be.