VAN HOLLE TOMMY: what changed
VAN HOLLE TOMMY
Largest movements
- Cash -€131,135
down €131,135 (-58.6%), from €223,908 to €92,773
mainly Net result for the year (-€51,219) and Debts after one year (-€39,751)
- Receivables within one year +€39,271
up €39,271 (+104%), from €37,922 to €77,193
of which Other amounts receivable: +€27,312
- Tangible fixed assets -€27,666
down €27,666 (-10.9%), from €254,835 to €227,169
- Profit (loss) carried forward -€51,219
new in 2025: -€51,219
- Debts after one year -€39,751
down €39,751 (-26.7%), from €148,955 to €109,204
- Trade debts -€26,316
down €26,316 (-87.8%), from €29,987 to €3,671
- Gross operating margin -€95,723
down €95,723 (-78.2%), from €122,417 to €26,694
- Financial charges -€5,662
down €5,662 (-54.2%), from €10,450 to €4,789
- Taxes -€4,500
down €4,500 (-21.4%), from €21,020 to €16,519
- Depreciation -€1,741
down €1,741 (-3.1%), from €56,801 to €55,060
- Financial income +€1,289
up €1,289 (+78.7%), from €1,638 to €2,926
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 | €591,665 | €472,135 | -€119,530 | -20.2% |
| Fixed assets | 21/28 | €254,835 | €227,169 | -€27,666 | -10.9% |
| Tangible fixed assets | 22/27 | €254,835 | €227,169 | -€27,666 | -10.9% |
| Land and buildings | 22 | €127,966 | €118,043 | -€9,923 | -7.8% |
| Plant, machinery and equipment | 23 | €21,875 | €17,649 | -€4,226 | -19.3% |
| Furniture and vehicles | 24 | €104,994 | €91,477 | -€13,517 | -12.9% |
| Current assets | 29/58 | €336,830 | €244,966 | -€91,864 | -27.3% |
| Amounts receivable after more than one year | 29 | €75,000 | €75,000 | = | 0.0% |
| Other amounts receivable | 291 | €75,000 | €75,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €37,922 | €77,193 | +€39,271 | +104% |
| Trade receivables | 40 | €30,692 | €42,651 | +€11,958 | +39.0% |
| Other amounts receivable | 41 | €7,230 | €34,542 | +€27,312 | +378% |
| Cash at bank and in hand | 54/58 | €223,908 | €92,773 | -€131,135 | -58.6% |
| Total equity and liabilities | 10/49 | €591,665 | €472,135 | -€119,530 | -20.2% |
| Equity | 10/15 | €370,278 | €319,059 | -€51,219 | -13.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €350,278 | €350,278 | = | 0.0% |
| Distributable reserves | 133 | €350,278 | €350,278 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€51,219 | -€51,219 | |
| Amounts payable | 17/49 | €221,387 | €153,076 | -€68,311 | -30.9% |
| Amounts payable after more than one year | 17 | €148,955 | €109,204 | -€39,751 | -26.7% |
| Financial debts | 170/4 | €148,955 | €109,204 | -€39,751 | -26.7% |
| Amounts payable within one year | 42/48 | €72,432 | €43,872 | -€28,560 | -39.4% |
| Current portion of amounts payable after more than one year | 42 | €39,312 | €39,751 | +€439 | +1.1% |
| Trade debts | 44 | €29,987 | €3,671 | -€26,316 | -87.8% |
| Suppliers | 440/4 | €29,987 | €3,671 | -€26,316 | -87.8% |
| Taxes, remuneration and social security | 45 | €2,950 | €450 | -€2,500 | -84.7% |
| Taxes | 450/3 | €2,950 | €450 | -€2,500 | -84.7% |
| Other amounts payable | 47/48 | €183 | - | -€183 | |
| Remuneration, social security and pensions | 62 | €2,163 | €2,596 | +€433 | +20.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,801 | €55,060 | -€1,741 | -3.1% |
| Other operating charges | 640/8 | €2,199 | €1,875 | -€324 | -14.7% |
| Gross operating margin | 9900 | €122,417 | €26,694 | -€95,723 | -78.2% |
| Operating profit (loss) | 9901 | €61,254 | -€32,837 | -€94,091 | |
| Financial income | 75/76B | €1,638 | €2,926 | +€1,289 | +78.7% |
| Recurring financial income | 75 | €1,638 | €2,926 | +€1,289 | +78.7% |
| Financial charges | 65/66B | €10,450 | €4,789 | -€5,662 | -54.2% |
| Recurring financial charges | 65 | €10,450 | €4,789 | -€5,662 | -54.2% |
| Profit (loss) for the period before taxes | 9903 | €52,441 | -€34,700 | -€87,141 | |
| Income taxes | 67/77 | €21,020 | €16,519 | -€4,500 | -21.4% |
| Profit (loss) for the period | 9904 | €31,421 | -€51,219 | -€82,640 | |
| Profit (loss) for the period to be appropriated | 9905 | €31,421 | -€51,219 | -€82,640 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.