Toms Megadeal: what changed
Toms Megadeal
Largest movements
- Deferred charges and accrued income +€39,118
up €39,118 (+2,036%), from €1,922 to €41,040
- Receivables within one year +€13,983
up €13,983 (+89.9%), from €15,553 to €29,537
of which Trade receivables: +€17,223
- Stocks and contracts +€12,297
up €12,297 (+99.0%), from €12,425 to €24,722
- Tangible fixed assets -€3,503
down €3,503 (-25.0%), from €13,990 to €10,487
- Cash +€1,082
up €1,082 (+1,739%), from €62 to €1,144
mainly Advances received (+€62,355) and Depreciation (+€3,503)
- Advances received +€62,355
up €62,355 (+1,303%), from €4,784 to €67,138
- Tax, wage and social debts +€1,410
up €1,410 (+23.2%), from €6,091 to €7,501
- Other operating charges +€532
up €532 (+55.8%), from €954 to €1,487
- Financial charges -€221
down €221 (-42.4%), from €520 to €300
- Financial income +€179
new in 2025: €179
- Taxes +€109
new in 2025: €109
- Gross operating margin +€108
up €108 (+2.1%), from €5,155 to €5,264
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 | €43,952 | €106,929 | +€62,977 | +143% |
| Fixed assets | 21/28 | €13,990 | €10,487 | -€3,503 | -25.0% |
| Tangible fixed assets | 22/27 | €13,990 | €10,487 | -€3,503 | -25.0% |
| Plant, machinery and equipment | 23 | €13,990 | €10,487 | -€3,503 | -25.0% |
| Current assets | 29/58 | €29,962 | €96,442 | +€66,480 | +222% |
| Stocks and contracts in progress | 3 | €12,425 | €24,722 | +€12,297 | +99.0% |
| Stocks | 30/36 | €12,425 | €24,722 | +€12,297 | +99.0% |
| Amounts receivable within one year | 40/41 | €15,553 | €29,537 | +€13,983 | +89.9% |
| Trade receivables | 40 | €10,702 | €27,924 | +€17,223 | +161% |
| Other amounts receivable | 41 | €4,852 | €1,612 | -€3,240 | -66.8% |
| Cash at bank and in hand | 54/58 | €62 | €1,144 | +€1,082 | +1,739% |
| Deferred charges and accrued income | 490/1 | €1,922 | €41,040 | +€39,118 | +2,036% |
| Total equity and liabilities | 10/49 | €43,952 | €106,929 | +€62,977 | +143% |
| Equity | 10/15 | €2,656 | €2,701 | +€45 | +1.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €156 | €201 | +€45 | +28.5% |
| Distributable reserves | 133 | €156 | €201 | +€45 | +28.5% |
| Amounts payable | 17/49 | €41,296 | €104,228 | +€62,932 | +152% |
| Amounts payable within one year | 42/48 | €41,296 | €104,228 | +€62,932 | +152% |
| Trade debts | 44 | €29,527 | €29,324 | -€203 | -0.7% |
| Suppliers | 440/4 | €29,527 | €29,324 | -€203 | -0.7% |
| Advances received on contracts in progress | 46 | €4,784 | €67,138 | +€62,355 | +1,303% |
| Taxes, remuneration and social security | 45 | €6,091 | €7,501 | +€1,410 | +23.2% |
| Taxes | 450/3 | €6,091 | €7,501 | +€1,410 | +23.2% |
| Other amounts payable | 47/48 | €894 | €265 | -€629 | -70.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,524 | €3,503 | -€22 | -0.6% |
| Other operating charges | 640/8 | €954 | €1,487 | +€532 | +55.8% |
| Gross operating margin | 9900 | €5,155 | €5,264 | +€108 | +2.1% |
| Operating profit (loss) | 9901 | €676 | €274 | -€402 | -59.5% |
| Financial income | 75/76B | - | €179 | +€179 | |
| Recurring financial income | 75 | - | €179 | +€179 | |
| Financial charges | 65/66B | €520 | €300 | -€221 | -42.4% |
| Recurring financial charges | 65 | €520 | €300 | -€221 | -42.4% |
| Profit (loss) for the period before taxes | 9903 | €156 | €154 | -€3 | -1.7% |
| Income taxes | 67/77 | - | €109 | +€109 | |
| Profit (loss) for the period | 9904 | €156 | €45 | -€112 | -71.5% |
| Profit (loss) for the period to be appropriated | 9905 | €156 | €45 | -€112 | -71.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.