Toms Classic: what changed
Toms Classic
Largest movements
- Cash -€10,436
down €10,436 (-57.2%), from €18,257 to €7,821
mainly Contributions, distributions and other (-€45,049) and Investment in fixed assets (net) (-€10,669)
- Deferred charges and accrued income +€1,064
up €1,064 (+181%), from €589 to €1,653
- Reserves -€46,904
down €46,904 (-79.0%), from €59,370 to €12,466
of which Distributable reserves: -€45,049
- Other debts +€31,308
new in 2025: €31,308
- Profit (loss) carried forward +€4,483
up €4,483 (+36.0%), from -€12,466 to -€7,983
- Contributions +€1,855
up €1,855 (+10.0%), from €18,550 to €20,405
- Gross operating margin +€19,396
up €19,396, from -€2,069 to €17,327
- Depreciation +€2,305
up €2,305 (+28.0%), from €8,231 to €10,536
- Financial income +€717
up €717 (+97.4%), from €736 to €1,453
- Other operating charges +€639
up €639 (+72.6%), from €880 to €1,519
- Financial charges +€483
up €483 (+88.0%), from €549 to €1,032
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 | €65,486 | €56,772 | -€8,714 | -13.3% |
| Fixed assets | 21/28 | €21,061 | €21,194 | +€133 | +0.6% |
| Tangible fixed assets | 22/27 | €21,061 | €21,194 | +€133 | +0.6% |
| Plant, machinery and equipment | 23 | €5,427 | €3,579 | -€1,848 | -34.1% |
| Furniture and vehicles | 24 | €15,211 | €17,436 | +€2,225 | +14.6% |
| Other tangible fixed assets | 26 | €423 | €179 | -€244 | -57.7% |
| Current assets | 29/58 | €44,425 | €35,578 | -€8,847 | -19.9% |
| Amounts receivable within one year | 40/41 | €25,579 | €26,104 | +€525 | +2.1% |
| Trade receivables | 40 | €9,351 | €17,104 | +€7,753 | +82.9% |
| Other amounts receivable | 41 | €16,228 | €9,000 | -€7,228 | -44.5% |
| Cash at bank and in hand | 54/58 | €18,257 | €7,821 | -€10,436 | -57.2% |
| Deferred charges and accrued income | 490/1 | €589 | €1,653 | +€1,064 | +181% |
| Total equity and liabilities | 10/49 | €65,486 | €56,772 | -€8,714 | -13.3% |
| Equity | 10/15 | €65,454 | €24,888 | -€40,566 | -62.0% |
| Contributions | 10/11 | €18,550 | €20,405 | +€1,855 | +10.0% |
| Capital | 10 | €18,550 | - | -€18,550 | |
| Issued capital | 100 | €18,550 | - | -€18,550 | |
| Reserves | 13 | €59,370 | €12,466 | -€46,904 | -79.0% |
| Non-distributable reserves | 130/1 | €1,855 | - | -€1,855 | |
| Legal reserve | 130 | €1,855 | - | -€1,855 | |
| Distributable reserves | 133 | €57,515 | €12,466 | -€45,049 | -78.3% |
| Profit (loss) carried forward | 14 | -€12,466 | -€7,983 | +€4,483 | +36.0% |
| Amounts payable | 17/49 | €32 | €31,884 | +€31,852 | +99,538% |
| Amounts payable within one year | 42/48 | €32 | €31,884 | +€31,852 | +99,538% |
| Trade debts | 44 | €32 | €576 | +€544 | +1,700% |
| Suppliers | 440/4 | €32 | €576 | +€544 | +1,700% |
| Other amounts payable | 47/48 | - | €31,308 | +€31,308 | |
| Remuneration, social security and pensions | 62 | €1,350 | €1,210 | -€140 | -10.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,231 | €10,536 | +€2,305 | +28.0% |
| Other operating charges | 640/8 | €880 | €1,519 | +€639 | +72.6% |
| Gross operating margin | 9900 | -€2,069 | €17,327 | +€19,396 | |
| Operating profit (loss) | 9901 | -€12,530 | €4,062 | +€16,592 | |
| Financial income | 75/76B | €736 | €1,453 | +€717 | +97.4% |
| Recurring financial income | 75 | €736 | €1,453 | +€717 | +97.4% |
| Financial charges | 65/66B | €549 | €1,032 | +€483 | +88.0% |
| Recurring financial charges | 65 | €549 | €1,032 | +€483 | +88.0% |
| Profit (loss) for the period before taxes | 9903 | -€12,343 | €4,483 | +€16,826 | |
| Income taxes | 67/77 | €123 | - | -€123 | |
| Profit (loss) for the period | 9904 | -€12,466 | €4,483 | +€16,949 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,466 | €4,483 | +€16,949 |
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.