BM TOOLS: 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.
BM TOOLS
Largest movements
- Cash -€27,633
down €27,633 (-85.1%), from €32,469 to €4,836
mainly Other debts (-€30,672) and Receivables within one year (-€14,551)
- Receivables within one year +€14,551
up €14,551 (+21.3%), from €68,471 to €83,022
of which Trade receivables: +€17,454
- Intangible fixed assets -€3,600
down €3,600 (-25.8%), from €13,936 to €10,336
- Other debts -€30,672
down €30,672 (-99.7%), from €30,760 to €88
- Reserves +€21,584
up €21,584 (+43.3%), from €49,831 to €71,415
- Trade debts -€7,562
down €7,562 (-75.9%), from €9,961 to €2,400
- Gross operating margin -€12,645
down €12,645 (-27.7%), from €45,712 to €33,066
- Taxes -€3,123
down €3,123 (-29.7%), from €10,505 to €7,382
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 | €115,552 | €98,902 | -€16,650 | -14.4% |
| Fixed assets | 21/28 | €13,936 | €10,336 | -€3,600 | -25.8% |
| Intangible fixed assets | 21 | €13,936 | €10,336 | -€3,600 | -25.8% |
| Current assets | 29/58 | €101,616 | €88,566 | -€13,050 | -12.8% |
| Amounts receivable within one year | 40/41 | €68,471 | €83,022 | +€14,551 | +21.3% |
| Trade receivables | 40 | €59,072 | €76,526 | +€17,454 | +29.5% |
| Other amounts receivable | 41 | €9,399 | €6,496 | -€2,903 | -30.9% |
| Current investments | 50/53 | €553 | €555 | +€2 | +0.4% |
| Cash at bank and in hand | 54/58 | €32,469 | €4,836 | -€27,633 | -85.1% |
| Deferred charges and accrued income | 490/1 | €122 | €152 | +€30 | +24.5% |
| Total equity and liabilities | 10/49 | €115,552 | €98,902 | -€16,650 | -14.4% |
| Equity | 10/15 | €74,831 | €96,415 | +€21,584 | +28.8% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €49,831 | €71,415 | +€21,584 | +43.3% |
| Distributable reserves | 133 | €49,831 | €71,415 | +€21,584 | +43.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €40,722 | €2,487 | -€38,234 | -93.9% |
| Amounts payable within one year | 42/48 | €40,722 | €2,487 | -€38,234 | -93.9% |
| Trade debts | 44 | €9,961 | €2,400 | -€7,562 | -75.9% |
| Suppliers | 440/4 | €9,961 | €2,400 | -€7,562 | -75.9% |
| Other amounts payable | 47/48 | €30,760 | €88 | -€30,672 | -99.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,600 | €3,600 | = | 0.0% |
| Other operating charges | 640/8 | €809 | €487 | -€322 | -39.8% |
| Gross operating margin | 9900 | €45,712 | €33,066 | -€12,645 | -27.7% |
| Operating profit (loss) | 9901 | €41,302 | €28,979 | -€12,324 | -29.8% |
| Financial income | 75/76B | - | €29 | +€29 | |
| Recurring financial income | 75 | - | €29 | +€29 | |
| Financial charges | 65/66B | €38 | €41 | +€4 | +9.8% |
| Recurring financial charges | 65 | €38 | €41 | +€4 | +9.8% |
| Profit (loss) for the period before taxes | 9903 | €41,265 | €28,966 | -€12,299 | -29.8% |
| Income taxes | 67/77 | €10,505 | €7,382 | -€3,123 | -29.7% |
| Profit (loss) for the period | 9904 | €30,760 | €21,584 | -€9,176 | -29.8% |
| Profit (loss) for the period to be appropriated | 9905 | €30,760 | €21,584 | -€9,176 | -29.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.