TOMS DAK: 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.
TOMS DAK
Largest movements
- Receivables within one year -€6,966
down €6,966 (-54.1%), from €12,872 to €5,906
of which Trade receivables: -€7,177
- Cash +€1,575
new in 2025: €1,575
mainly Receivables within one year (+€6,966) and Net result for the year (+€4,003)
- Deferred charges and accrued income -€1,115
no longer reported in 2025 (was €1,115)
- Tangible fixed assets -€840
down €840 (-37.4%), from €2,245 to €1,404
of which Furniture and vehicles: -€699
- Short-term financial debts -€6,041
no longer reported in 2025 (was €6,041)
- Trade debts -€5,711
down €5,711 (-78.9%), from €7,234 to €1,523
- Reserves +€4,003
up €4,003 (+489%), from €818 to €4,821
of which Distributable reserves: +€4,003
- Other debts +€1,071
up €1,071 (+94.5%), from €1,133 to €2,203
- Advances received -€604
no longer reported in 2025 (was €604)
- Write-downs -€8,612
no longer reported in 2025 (was €8,612)
- Gross operating margin +€1,969
up €1,969 (+37.9%), from €5,192 to €7,161
- Taxes +€239
up €239 (+148%), from €162 to €400
- Other operating charges -€171
down €171 (-16.4%), from €1,038 to €867
- Financial charges +€148
up €148 (+16.4%), from €903 to €1,051
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 | €22,447 | €15,100 | -€7,347 | -32.7% |
| Fixed assets | 21/28 | €2,245 | €1,404 | -€840 | -37.4% |
| Tangible fixed assets | 22/27 | €2,245 | €1,404 | -€840 | -37.4% |
| Plant, machinery and equipment | 23 | €613 | €472 | -€142 | -23.1% |
| Furniture and vehicles | 24 | €1,631 | €933 | -€699 | -42.8% |
| Current assets | 29/58 | €20,202 | €13,696 | -€6,506 | -32.2% |
| Stocks and contracts in progress | 3 | €6,215 | €6,215 | = | 0.0% |
| Stocks | 30/36 | €6,215 | €6,215 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €12,872 | €5,906 | -€6,966 | -54.1% |
| Trade receivables | 40 | €12,180 | €5,003 | -€7,177 | -58.9% |
| Other amounts receivable | 41 | €692 | €903 | +€211 | +30.5% |
| Cash at bank and in hand | 54/58 | - | €1,575 | +€1,575 | |
| Deferred charges and accrued income | 490/1 | €1,115 | - | -€1,115 | |
| Total equity and liabilities | 10/49 | €22,447 | €15,100 | -€7,347 | -32.7% |
| Equity | 10/15 | €7,018 | €11,021 | +€4,003 | +57.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €818 | €4,821 | +€4,003 | +489% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €818 | €4,821 | +€4,003 | +489% |
| Amounts payable | 17/49 | €15,429 | €4,079 | -€11,350 | -73.6% |
| Amounts payable within one year | 42/48 | €15,354 | €4,079 | -€11,275 | -73.4% |
| Financial debts | 43 | €6,041 | - | -€6,041 | |
| Credit institutions | 430/8 | €6,041 | - | -€6,041 | |
| Trade debts | 44 | €7,234 | €1,523 | -€5,711 | -78.9% |
| Suppliers | 440/4 | €7,234 | €1,523 | -€5,711 | -78.9% |
| Advances received on contracts in progress | 46 | €604 | - | -€604 | |
| Taxes, remuneration and social security | 45 | €342 | €352 | +€10 | +3.1% |
| Taxes | 450/3 | €342 | €352 | +€10 | +3.1% |
| Other amounts payable | 47/48 | €1,133 | €2,203 | +€1,071 | +94.5% |
| Accrued charges and deferred income | 492/3 | €75 | - | -€75 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €983 | €840 | -€142 | -14.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €8,612 | - | -€8,612 | |
| Other operating charges | 640/8 | €1,038 | €867 | -€171 | -16.4% |
| Gross operating margin | 9900 | €5,192 | €7,161 | +€1,969 | +37.9% |
| Operating profit (loss) | 9901 | -€5,440 | €5,454 | +€10,894 | |
| Financial income | 75/76B | €4 | - | -€4 | |
| Recurring financial income | 75 | €4 | - | -€4 | |
| Financial charges | 65/66B | €903 | €1,051 | +€148 | +16.4% |
| Recurring financial charges | 65 | €903 | €1,051 | +€148 | +16.4% |
| Profit (loss) for the period before taxes | 9903 | -€6,339 | €4,403 | +€10,742 | |
| Income taxes | 67/77 | €162 | €400 | +€239 | +148% |
| Profit (loss) for the period | 9904 | -€6,501 | €4,003 | +€10,503 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,501 | €4,003 | +€10,503 |
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 19 October 2026 via checked.be.