TOUMA KERLOS: what changed
TOUMA KERLOS
Largest movements
- Cash -€4,549
down €4,549 (-42.2%), from €10,780 to €6,231
mainly Net result for the year (-€1,920) and Investment in fixed assets (net) (-€1,874)
- Tangible fixed assets +€1,649
up €1,649 (+451%), from €366 to €2,014
of which Plant, machinery and equipment: +€1,874
- Receivables within one year +€1,093
up €1,093 (+23.9%), from €4,577 to €5,670
of which Other amounts receivable: +€1,263
- Stocks and contracts +€526
up €526 (+166%), from €318 to €844
- Profit (loss) carried forward -€1,920
down €1,920 (-25.0%), from €7,692 to €5,772
- Trade debts +€455
up €455 (+11.7%), from €3,871 to €4,326
- Tax, wage and social debts +€184
up €184 (+34.5%), from €531 to €715
- Gross operating margin -€6,710
down €6,710, from €6,529 to -€181
- Other operating charges -€2,315
down €2,315 (-67.3%), from €3,439 to €1,124
- Taxes -€348
down €348 (-65.5%), from €531 to €184
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 | €16,094 | €14,812 | -€1,282 | -8.0% |
| Fixed assets | 21/28 | €366 | €2,014 | +€1,649 | +451% |
| Tangible fixed assets | 22/27 | €366 | €2,014 | +€1,649 | +451% |
| Plant, machinery and equipment | 23 | - | €1,874 | +€1,874 | |
| Furniture and vehicles | 24 | €366 | €141 | -€225 | -61.5% |
| Current assets | 29/58 | €15,728 | €12,798 | -€2,930 | -18.6% |
| Stocks and contracts in progress | 3 | €318 | €844 | +€526 | +166% |
| Stocks | 30/36 | €318 | €844 | +€526 | +166% |
| Amounts receivable within one year | 40/41 | €4,577 | €5,670 | +€1,093 | +23.9% |
| Trade receivables | 40 | €1,249 | €1,079 | -€170 | -13.6% |
| Other amounts receivable | 41 | €3,328 | €4,591 | +€1,263 | +38.0% |
| Cash at bank and in hand | 54/58 | €10,780 | €6,231 | -€4,549 | -42.2% |
| Deferred charges and accrued income | 490/1 | €53 | €53 | = | 0.0% |
| Total equity and liabilities | 10/49 | €16,094 | €14,812 | -€1,282 | -8.0% |
| Equity | 10/15 | €11,692 | €9,772 | -€1,920 | -16.4% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,692 | €5,772 | -€1,920 | -25.0% |
| Amounts payable | 17/49 | €4,402 | €5,041 | +€638 | +14.5% |
| Amounts payable within one year | 42/48 | €4,402 | €5,041 | +€638 | +14.5% |
| Trade debts | 44 | €3,871 | €4,326 | +€455 | +11.7% |
| Suppliers | 440/4 | €3,871 | €4,326 | +€455 | +11.7% |
| Taxes, remuneration and social security | 45 | €531 | €715 | +€184 | +34.5% |
| Taxes | 450/3 | €531 | €715 | +€184 | +34.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €225 | €225 | = | 0.0% |
| Other operating charges | 640/8 | €3,439 | €1,124 | -€2,315 | -67.3% |
| Gross operating margin | 9900 | €6,529 | -€181 | -€6,710 | |
| Operating profit (loss) | 9901 | €2,865 | -€1,530 | -€4,395 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -18.2% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -18.2% |
| Financial charges | 65/66B | €209 | €206 | -€2 | -1.1% |
| Recurring financial charges | 65 | €209 | €206 | -€2 | -1.1% |
| Profit (loss) for the period before taxes | 9903 | €2,657 | -€1,736 | -€4,393 | |
| Income taxes | 67/77 | €531 | €184 | -€348 | -65.5% |
| Profit (loss) for the period | 9904 | €2,125 | -€1,920 | -€4,045 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,125 | -€1,920 | -€4,045 |
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 6 November 2026 via checked.be.