TOMMY BIJNENS: what changed
TOMMY BIJNENS
Largest movements
- Cash +€10,818
up €10,818 (+10.1%), from €107,177 to €117,995
mainly Net result for the year (+€20,008) and Depreciation (+€7,432)
- Tangible fixed assets -€3,276
down €3,276 (-44.9%), from €7,304 to €4,028
of which Furniture and vehicles: -€2,823
- Intangible fixed assets -€3,000
down €3,000 (-20.2%), from €14,839 to €11,839
- Receivables within one year +€1,609
up €1,609 (+6.6%), from €24,538 to €26,147
of which Other amounts receivable: +€12,826
- Reserves +€15,000
up €15,000 (+42.9%), from €35,000 to €50,000
- Other debts -€6,717
no longer reported in 2025 (was €6,717)
- Tax, wage and social debts -€5,833
down €5,833 (-25.8%), from €22,583 to €16,750
- Profit (loss) carried forward +€5,008
up €5,008 (+7.3%), from €68,150 to €73,157
- Gross operating margin -€32,731
down €32,731 (-46.9%), from €69,841 to €37,110
- Depreciation -€11,125
down €11,125 (-60.0%), from €18,557 to €7,432
- Taxes -€5,939
down €5,939 (-40.8%), from €14,541 to €8,603
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 | €154,686 | €160,763 | +€6,077 | +3.9% |
| Fixed assets | 21/28 | €22,143 | €15,867 | -€6,276 | -28.3% |
| Intangible fixed assets | 21 | €14,839 | €11,839 | -€3,000 | -20.2% |
| Tangible fixed assets | 22/27 | €7,304 | €4,028 | -€3,276 | -44.9% |
| Land and buildings | 22 | €1,430 | €977 | -€453 | -31.7% |
| Furniture and vehicles | 24 | €5,874 | €3,051 | -€2,823 | -48.1% |
| Current assets | 29/58 | €132,544 | €144,896 | +€12,353 | +9.3% |
| Amounts receivable within one year | 40/41 | €24,538 | €26,147 | +€1,609 | +6.6% |
| Trade receivables | 40 | €24,523 | €13,306 | -€11,217 | -45.7% |
| Other amounts receivable | 41 | €15 | €12,841 | +€12,826 | +84,826% |
| Cash at bank and in hand | 54/58 | €107,177 | €117,995 | +€10,818 | +10.1% |
| Deferred charges and accrued income | 490/1 | €828 | €754 | -€75 | -9.0% |
| Total equity and liabilities | 10/49 | €154,686 | €160,763 | +€6,077 | +3.9% |
| Equity | 10/15 | €123,150 | €143,157 | +€20,008 | +16.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €35,000 | €50,000 | +€15,000 | +42.9% |
| Distributable reserves | 133 | €35,000 | €50,000 | +€15,000 | +42.9% |
| Profit (loss) carried forward | 14 | €68,150 | €73,157 | +€5,008 | +7.3% |
| Amounts payable | 17/49 | €31,537 | €17,606 | -€13,931 | -44.2% |
| Amounts payable within one year | 42/48 | €31,537 | €17,606 | -€13,931 | -44.2% |
| Financial debts | 43 | - | €91 | +€91 | |
| Credit institutions | 430/8 | - | €91 | +€91 | |
| Trade debts | 44 | €2,237 | €764 | -€1,473 | -65.8% |
| Suppliers | 440/4 | €2,237 | €764 | -€1,473 | -65.8% |
| Taxes, remuneration and social security | 45 | €22,583 | €16,750 | -€5,833 | -25.8% |
| Taxes | 450/3 | €22,583 | €16,750 | -€5,833 | -25.8% |
| Other amounts payable | 47/48 | €6,717 | - | -€6,717 | |
| Non-recurring operating income | 76A | €10,123 | - | -€10,123 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,557 | €7,432 | -€11,125 | -60.0% |
| Other operating charges | 640/8 | €1,463 | €1,515 | +€52 | +3.5% |
| Gross operating margin | 9900 | €69,841 | €37,110 | -€32,731 | -46.9% |
| Operating profit (loss) | 9901 | €49,820 | €28,163 | -€21,657 | -43.5% |
| Financial income | 75/76B | - | €660 | +€660 | |
| Recurring financial income | 75 | - | €660 | +€660 | |
| Financial charges | 65/66B | €257 | €212 | -€46 | -17.7% |
| Recurring financial charges | 65 | €257 | €212 | -€46 | -17.7% |
| Profit (loss) for the period before taxes | 9903 | €49,563 | €28,611 | -€20,952 | -42.3% |
| Income taxes | 67/77 | €14,541 | €8,603 | -€5,939 | -40.8% |
| Profit (loss) for the period | 9904 | €35,021 | €20,008 | -€15,013 | -42.9% |
| Profit (loss) for the period to be appropriated | 9905 | €35,021 | €20,008 | -€15,013 | -42.9% |
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.