TOOM: 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.
TOOM
Largest movements
- Cash -€49,159
down €49,159 (-35.9%), from €137,120 to €87,961
mainly Investment in fixed assets (net) (-€44,955) and Debts after one year (-€40,375)
- Tangible fixed assets -€11,945
down €11,945 (-8.8%), from €135,597 to €123,651
of which Furniture and vehicles: -€11,507
- Receivables within one year -€9,491
down €9,491 (-69.9%), from €13,575 to €4,084
- Debts after one year -€40,375
down €40,375 (-46.4%), from €86,984 to €46,609
- Tax, wage and social debts -€38,772
down €38,772 (-77.7%), from €49,894 to €11,122
of which Taxes: -€43,399
- Other debts -€33,367
down €33,367 (-77.1%), from €43,296 to €9,929
- Trade debts +€32,434
up €32,434 (+238%), from €13,602 to €46,036
- Current portion of long-term debt +€21,668
up €21,668 (+66.5%), from €32,593 to €54,261
- Gross operating margin -€45,635
down €45,635 (-21.8%), from €208,897 to €163,262
- Taxes -€12,060
no longer reported in 2025 (was €12,060)
- Staff costs +€5,702
up €5,702 (+6.9%), from €83,097 to €88,799
- Depreciation +€3,547
up €3,547 (+6.5%), from €54,370 to €57,917
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 | €321,860 | €252,199 | -€69,661 | -21.6% |
| Fixed assets | 21/28 | €154,265 | €141,303 | -€12,962 | -8.4% |
| Intangible fixed assets | 21 | €14,496 | €13,479 | -€1,017 | -7.0% |
| Tangible fixed assets | 22/27 | €135,597 | €123,651 | -€11,945 | -8.8% |
| Plant, machinery and equipment | 23 | €26,050 | €25,168 | -€882 | -3.4% |
| Furniture and vehicles | 24 | €102,579 | €91,072 | -€11,507 | -11.2% |
| Other tangible fixed assets | 26 | €6,968 | €7,411 | +€443 | +6.4% |
| Financial fixed assets | 28 | €4,173 | €4,173 | = | 0.0% |
| Current assets | 29/58 | €167,594 | €110,895 | -€56,699 | -33.8% |
| Stocks and contracts in progress | 3 | €4,967 | €4,967 | = | 0.0% |
| Stocks | 30/36 | €4,967 | €4,967 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €13,575 | €4,084 | -€9,491 | -69.9% |
| Other amounts receivable | 41 | €13,575 | €4,084 | -€9,491 | -69.9% |
| Cash at bank and in hand | 54/58 | €137,120 | €87,961 | -€49,159 | -35.9% |
| Deferred charges and accrued income | 490/1 | €11,932 | €13,883 | +€1,951 | +16.3% |
| Total equity and liabilities | 10/49 | €321,860 | €252,199 | -€69,661 | -21.6% |
| Equity | 10/15 | €94,867 | €84,241 | -€10,626 | -11.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €88,333 | €88,333 | = | 0.0% |
| Non-distributable reserves | 130/1 | €799 | €799 | = | 0.0% |
| Reserves not available under the articles | 1311 | €799 | €799 | = | 0.0% |
| Distributable reserves | 133 | €87,534 | €87,534 | = | 0.0% |
| Profit (loss) carried forward | 14 | €333 | -€10,292 | -€10,626 | |
| Amounts payable | 17/49 | €226,993 | €167,958 | -€59,035 | -26.0% |
| Amounts payable after more than one year | 17 | €86,984 | €46,609 | -€40,375 | -46.4% |
| Financial debts | 170/4 | €86,984 | €46,609 | -€40,375 | -46.4% |
| Amounts payable within one year | 42/48 | €140,009 | €121,349 | -€18,660 | -13.3% |
| Current portion of amounts payable after more than one year | 42 | €32,593 | €54,261 | +€21,668 | +66.5% |
| Trade debts | 44 | €13,602 | €46,036 | +€32,434 | +238% |
| Suppliers | 440/4 | €13,602 | €46,036 | +€32,434 | +238% |
| Advances received on contracts in progress | 46 | €624 | - | -€624 | |
| Taxes, remuneration and social security | 45 | €49,894 | €11,122 | -€38,772 | -77.7% |
| Taxes | 450/3 | €44,697 | €1,298 | -€43,399 | -97.1% |
| Remuneration and social security | 454/9 | €5,197 | €9,824 | +€4,627 | +89.0% |
| Other amounts payable | 47/48 | €43,296 | €9,929 | -€33,367 | -77.1% |
| Remuneration, social security and pensions | 62 | €83,097 | €88,799 | +€5,702 | +6.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,370 | €57,917 | +€3,547 | +6.5% |
| Other operating charges | 640/8 | €369 | €1,982 | +€1,613 | +437% |
| Non-recurring operating charges | 66A | €2,471 | €22,127 | +€19,656 | +795% |
| Gross operating margin | 9900 | €208,897 | €163,262 | -€45,635 | -21.8% |
| Operating profit (loss) | 9901 | €68,589 | -€7,563 | -€76,153 | |
| Financial income | 75/76B | €0 | €12 | +€12 | +62,300% |
| Recurring financial income | 75 | €0 | €12 | +€12 | +62,300% |
| Financial charges | 65/66B | €3,839 | €3,075 | -€764 | -19.9% |
| Recurring financial charges | 65 | €3,839 | €3,075 | -€764 | -19.9% |
| Profit (loss) for the period before taxes | 9903 | €64,750 | -€10,626 | -€75,376 | |
| Income taxes | 67/77 | €12,060 | - | -€12,060 | |
| Profit (loss) for the period | 9904 | €52,690 | -€10,626 | -€63,316 | |
| Profit (loss) for the period to be appropriated | 9905 | €52,690 | -€10,626 | -€63,316 |
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 16 October 2026 via checked.be.