TOUM.BE SPRL: 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.
TOUM.BE SPRL
Largest movements
- Cash +€8,423
up €8,423 (+290%), from €2,904 to €11,327
mainly Net result for the year (+€9,283) and Trade debts (+€3,469)
- Receivables within one year +€5,044
up €5,044 (+855%), from €590 to €5,634
- Tangible fixed assets +€317
up €317 (+841%), from €38 to €354
- Profit (loss) carried forward +€9,283
up €9,283, from -€6,000 to €3,283
- Trade debts +€3,469
up €3,469 (+425%), from €816 to €4,285
- Accrued charges and deferred income +€608
new in 2025: €608
- Tax, wage and social debts +€419
up €419 (+277%), from €151 to €570
- Gross operating margin +€12,504
up €12,504, from -€2,298 to €10,206
- Other operating charges -€342
down €342 (-35.8%), from €956 to €613
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 | €4,355 | €18,138 | +€13,784 | +317% |
| Fixed assets | 21/28 | €38 | €354 | +€317 | +841% |
| Tangible fixed assets | 22/27 | €38 | €354 | +€317 | +841% |
| Furniture and vehicles | 24 | €38 | €354 | +€317 | +841% |
| Current assets | 29/58 | €4,317 | €17,784 | +€13,467 | +312% |
| Stocks and contracts in progress | 3 | €823 | €823 | = | 0.0% |
| Stocks | 30/36 | €823 | €823 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €590 | €5,634 | +€5,044 | +855% |
| Trade receivables | 40 | €590 | €5,634 | +€5,044 | +855% |
| Cash at bank and in hand | 54/58 | €2,904 | €11,327 | +€8,423 | +290% |
| Total equity and liabilities | 10/49 | €4,355 | €18,138 | +€13,784 | +317% |
| Equity | 10/15 | €2,060 | €11,343 | +€9,283 | +451% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,000 | €3,283 | +€9,283 | |
| Amounts payable | 17/49 | €2,295 | €6,795 | +€4,501 | +196% |
| Amounts payable within one year | 42/48 | €2,295 | €6,187 | +€3,892 | +170% |
| Trade debts | 44 | €816 | €4,285 | +€3,469 | +425% |
| Suppliers | 440/4 | €816 | €4,285 | +€3,469 | +425% |
| Taxes, remuneration and social security | 45 | €151 | €570 | +€419 | +277% |
| Taxes | 450/3 | €151 | €570 | +€419 | +277% |
| Other amounts payable | 47/48 | €1,327 | €1,332 | +€5 | +0.4% |
| Accrued charges and deferred income | 492/3 | - | €608 | +€608 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €127 | €38 | -€89 | -70.2% |
| Other operating charges | 640/8 | €956 | €613 | -€342 | -35.8% |
| Non-recurring operating charges | 66A | €893 | €100 | -€793 | -88.8% |
| Gross operating margin | 9900 | -€2,298 | €10,206 | +€12,504 | |
| Operating profit (loss) | 9901 | -€4,273 | €9,455 | +€13,728 | |
| Financial charges | 65/66B | €163 | €172 | +€9 | +5.6% |
| Recurring financial charges | 65 | €163 | €172 | +€9 | +5.6% |
| Profit (loss) for the period before taxes | 9903 | -€4,436 | €9,283 | +€13,719 | |
| Profit (loss) for the period | 9904 | -€4,436 | €9,283 | +€13,719 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,436 | €9,283 | +€13,719 |
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 27 October 2026 via checked.be.