i-TOOLS.BE: 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.
i-TOOLS.BE
Largest movements
- Cash -€13,224
down €13,224 (-8.7%), from €152,325 to €139,101
mainly Trade debts (-€10,023) and Investment in fixed assets (net) (-€7,146)
- Tangible fixed assets +€6,217
new in 2025: €6,217
- Trade debts -€10,023
down €10,023 (-86.8%), from €11,554 to €1,531
- Other debts +€10,000
up €10,000 (+85.3%), from €11,726 to €21,726
- Reserves -€4,820
down €4,820 (-4.0%), from €121,475 to €116,655
of which Distributable reserves: -€4,820
- Gross operating margin -€12,271
down €12,271, from €9,376 to -€2,894
- Taxes -€1,935
down €1,935 (-100.0%), from €1,935 to €0
- Depreciation +€929
new in 2025: €929
- Other operating charges -€578
down €578 (-49.7%), from €1,164 to €585
- Financial charges -€121
down €121 (-22.7%), from €532 to €411
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 | €170,140 | €163,707 | -€6,433 | -3.8% |
| Fixed assets | 21/28 | - | €6,217 | +€6,217 | |
| Tangible fixed assets | 22/27 | - | €6,217 | +€6,217 | |
| Furniture and vehicles | 24 | - | €6,217 | +€6,217 | |
| Current assets | 29/58 | €170,140 | €157,490 | -€12,650 | -7.4% |
| Amounts receivable within one year | 40/41 | €17,815 | €18,389 | +€574 | +3.2% |
| Trade receivables | 40 | €14,750 | €10,324 | -€4,426 | -30.0% |
| Other amounts receivable | 41 | €3,065 | €8,065 | +€5,000 | +163.1% |
| Cash at bank and in hand | 54/58 | €152,325 | €139,101 | -€13,224 | -8.7% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €170,140 | €163,707 | -€6,433 | -3.8% |
| Equity | 10/15 | €140,075 | €135,255 | -€4,820 | -3.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €121,475 | €116,655 | -€4,820 | -4.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €121,475 | €116,655 | -€4,820 | -4.0% |
| Amounts payable | 17/49 | €30,065 | €28,452 | -€1,613 | -5.4% |
| Amounts payable within one year | 42/48 | €30,065 | €28,452 | -€1,613 | -5.4% |
| Financial debts | 43 | €5,000 | €5,000 | = | 0.0% |
| Credit institutions | 430/8 | €5,000 | €5,000 | = | 0.0% |
| Trade debts | 44 | €11,554 | €1,531 | -€10,023 | -86.8% |
| Suppliers | 440/4 | €11,554 | €1,531 | -€10,023 | -86.8% |
| Taxes, remuneration and social security | 45 | €1,786 | €196 | -€1,590 | -89.1% |
| Taxes | 450/3 | €1,786 | €196 | -€1,590 | -89.1% |
| Other amounts payable | 47/48 | €11,726 | €21,726 | +€10,000 | +85.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €929 | +€929 | |
| Other operating charges | 640/8 | €1,164 | €585 | -€578 | -49.7% |
| Gross operating margin | 9900 | €9,376 | -€2,894 | -€12,271 | |
| Operating profit (loss) | 9901 | €8,212 | -€4,409 | -€12,622 | |
| Financial charges | 65/66B | €532 | €411 | -€121 | -22.7% |
| Recurring financial charges | 65 | €532 | €411 | -€121 | -22.7% |
| Profit (loss) for the period before taxes | 9903 | €7,681 | -€4,820 | -€12,501 | |
| Income taxes | 67/77 | €1,935 | €0 | -€1,935 | -100.0% |
| Profit (loss) for the period | 9904 | €5,746 | -€4,820 | -€10,566 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,746 | -€4,820 | -€10,566 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.