VAN TOMI: what changed
Two fiscal 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.
VAN TOMI
Largest movements
- Receivables within one year +€85,979
up €85,979 (+418.3%), from €20,554 to €106,532
of which Other amounts receivable: +€81,659
- Profit (loss) carried forward +€60,073
up €60,073 (+374.8%), from €16,029 to €76,102
- Tax, wage and social debts +€22,346
up €22,346 (+552.4%), from €4,046 to €26,392
of which Taxes: +€12,696
- Trade debts +€5,326
up €5,326 (+621.3%), from €857 to €6,183
- Gross operating margin +€57,702
up €57,702 (+285.0%), from €20,249 to €77,952
- Taxes +€12,696
up €12,696 (+313.8%), from €4,046 to €16,742
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.
Cash bridge derived
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 | €25,932 | €113,677 | +€87,745 | +338.4% |
| Fixed assets | 21/28 | - | €894 | +€894 | |
| Tangible fixed assets | 22/27 | - | €894 | +€894 | |
| Plant, machinery and equipment | 23 | - | €894 | +€894 | |
| Current assets | 29/58 | €25,932 | €112,783 | +€86,850 | +334.9% |
| Amounts receivable within one year | 40/41 | €20,554 | €106,532 | +€85,979 | +418.3% |
| Trade receivables | 40 | - | €4,320 | +€4,320 | |
| Other amounts receivable | 41 | €20,554 | €102,212 | +€81,659 | +397.3% |
| Cash at bank and in hand | 54/58 | €5,378 | €5,681 | +€303 | +5.6% |
| Deferred charges and accrued income | 490/1 | - | €569 | +€569 | |
| Total equity and liabilities | 10/49 | €25,932 | €113,677 | +€87,745 | +338.4% |
| Equity | 10/15 | €21,029 | €81,102 | +€60,073 | +285.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,029 | €76,102 | +€60,073 | +374.8% |
| Amounts payable | 17/49 | €4,903 | €32,575 | +€27,672 | +564.4% |
| Amounts payable within one year | 42/48 | €4,903 | €32,575 | +€27,672 | +564.4% |
| Trade debts | 44 | €857 | €6,183 | +€5,326 | +621.3% |
| Suppliers | 440/4 | €857 | €6,183 | +€5,326 | +621.3% |
| Taxes, remuneration and social security | 45 | €4,046 | €26,392 | +€22,346 | +552.4% |
| Taxes | 450/3 | €4,046 | €16,742 | +€12,696 | +313.8% |
| Remuneration and social security | 454/9 | - | €9,650 | +€9,650 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €205 | +€205 | |
| Other operating charges | 640/8 | €20 | - | -€20 | |
| Gross operating margin | 9900 | €20,249 | €77,952 | +€57,702 | +285.0% |
| Operating profit (loss) | 9901 | €20,230 | €77,747 | +€57,518 | +284.3% |
| Financial charges | 65/66B | €155 | €933 | +€778 | +503.6% |
| Recurring financial charges | 65 | €155 | €933 | +€778 | +503.6% |
| Profit (loss) for the period before taxes | 9903 | €20,075 | €76,815 | +€56,739 | +282.6% |
| Income taxes | 67/77 | €4,046 | €16,742 | +€12,696 | +313.8% |
| Profit (loss) for the period | 9904 | €16,029 | €60,073 | +€44,043 | +274.8% |
| Profit (loss) for the period to be appropriated | 9905 | €16,029 | €60,073 | +€44,043 | +274.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.