TROOM: 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.
TROOM
Largest movements
- Intangible fixed assets +€34,401
up €34,401 (+85.4%), from €40,270 to €74,670
- Receivables within one year +€27,102
up €27,102 (+36.3%), from €74,707 to €101,809
of which Trade receivables: +€24,870
- Tangible fixed assets +€25,824
up €25,824 (+1,026%), from €2,518 to €28,342
- Financial fixed assets +€3,500
up €3,500 (+118%), from €2,970 to €6,470
- Trade debts +€48,985
up €48,985 (+91.4%), from €53,570 to €102,555
- Tax, wage and social debts +€40,155
up €40,155 (+95.5%), from €42,031 to €82,187
of which Taxes: +€30,408
- Debts after one year +€38,551
new in 2024: €38,551
- Profit (loss) carried forward -€28,137
new in 2024: -€28,137
- Reserves -€21,796
no longer reported in 2024 (was €21,796)
- Staff costs +€163,023
up €163,023 (+41.7%), from €391,234 to €554,257
- Gross operating margin +€94,479
up €94,479 (+22.0%), from €429,667 to €524,146
- Depreciation +€9,715
up €9,715 (+174%), from €5,598 to €15,314
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €186,343 | €276,635 | +€90,291 | +48.5% |
| Formation expenses | 20 | €638 | €175 | -€463 | -72.5% |
| Fixed assets | 21/28 | €45,758 | €109,483 | +€63,725 | +139% |
| Intangible fixed assets | 21 | €40,270 | €74,670 | +€34,401 | +85.4% |
| Tangible fixed assets | 22/27 | €2,518 | €28,342 | +€25,824 | +1,026% |
| Furniture and vehicles | 24 | €2,518 | €28,342 | +€25,824 | +1,026% |
| Financial fixed assets | 28 | €2,970 | €6,470 | +€3,500 | +118% |
| Current assets | 29/58 | €139,948 | €166,977 | +€27,029 | +19.3% |
| Amounts receivable within one year | 40/41 | €74,707 | €101,809 | +€27,102 | +36.3% |
| Trade receivables | 40 | €72,233 | €97,103 | +€24,870 | +34.4% |
| Other amounts receivable | 41 | €2,474 | €4,706 | +€2,232 | +90.2% |
| Cash at bank and in hand | 54/58 | €65,240 | €64,826 | -€414 | -0.6% |
| Deferred charges and accrued income | 490/1 | - | €342 | +€342 | |
| Total equity and liabilities | 10/49 | €186,343 | €276,635 | +€90,291 | +48.5% |
| Equity | 10/15 | €89,796 | €39,863 | -€49,933 | -55.6% |
| Contributions | 10/11 | €68,000 | €68,000 | = | 0.0% |
| Reserves | 13 | €21,796 | - | -€21,796 | |
| Distributable reserves | 133 | €21,796 | - | -€21,796 | |
| Profit (loss) carried forward | 14 | - | -€28,137 | -€28,137 | |
| Amounts payable | 17/49 | €96,547 | €236,771 | +€140,224 | +145% |
| Amounts payable after more than one year | 17 | - | €38,551 | +€38,551 | |
| Financial debts | 170/4 | - | €38,551 | +€38,551 | |
| Amounts payable within one year | 42/48 | €96,547 | €198,221 | +€101,673 | +105% |
| Current portion of amounts payable after more than one year | 42 | - | €12,527 | +€12,527 | |
| Trade debts | 44 | €53,570 | €102,555 | +€48,985 | +91.4% |
| Suppliers | 440/4 | €53,570 | €102,555 | +€48,985 | +91.4% |
| Taxes, remuneration and social security | 45 | €42,031 | €82,187 | +€40,155 | +95.5% |
| Taxes | 450/3 | €894 | €31,302 | +€30,408 | +3,401% |
| Remuneration and social security | 454/9 | €41,137 | €50,885 | +€9,748 | +23.7% |
| Other amounts payable | 47/48 | €946 | €951 | +€5 | +0.6% |
| Remuneration, social security and pensions | 62 | €391,234 | €554,257 | +€163,023 | +41.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,598 | €15,314 | +€9,715 | +174% |
| Other operating charges | 640/8 | €2,576 | €1,375 | -€1,201 | -46.6% |
| Gross operating margin | 9900 | €429,667 | €524,146 | +€94,479 | +22.0% |
| Operating profit (loss) | 9901 | €30,259 | -€46,800 | -€77,059 | |
| Financial income | 75/76B | €132 | €84 | -€47 | -36.0% |
| Recurring financial income | 75 | €132 | €84 | -€47 | -36.0% |
| Financial charges | 65/66B | €914 | €3,003 | +€2,089 | +228% |
| Recurring financial charges | 65 | €914 | €3,003 | +€2,089 | +228% |
| Profit (loss) for the period before taxes | 9903 | €29,477 | -€49,718 | -€79,195 | |
| Income taxes | 67/77 | €894 | €215 | -€679 | -76.0% |
| Profit (loss) for the period | 9904 | €28,583 | -€49,933 | -€78,515 | |
| Profit (loss) for the period to be appropriated | 9905 | €28,583 | -€49,933 | -€78,515 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.