MACHINE TOOL CONSULTING: 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.
MACHINE TOOL CONSULTING
Largest movements
- Tangible fixed assets -€13,813
down €13,813 (-1.7%), from €789,492 to €775,679
- Cash -€10,535
down €10,535 (-32.0%), from €32,958 to €22,423
mainly Investment in fixed assets (net) (-€66,980) and Net result for the year (-€44,603)
- Profit (loss) carried forward -€44,603
down €44,603 (-68.7%), from -€64,963 to -€109,566
- Trade debts +€19,861
up €19,861 (+703.9%), from €2,822 to €22,683
- Gross operating margin +€5,860
up €5,860 (+14.0%), from €41,914 to €47,774
- Financial charges +€5,386
up €5,386 (+372.4%), from €1,446 to €6,832
- Other operating charges +€613
up €613 (+14.0%), from €4,394 to €5,007
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 | €823,533 | €798,879 | -€24,655 | -3.0% |
| Fixed assets | 21/28 | €789,492 | €775,679 | -€13,813 | -1.7% |
| Tangible fixed assets | 22/27 | €789,492 | €775,679 | -€13,813 | -1.7% |
| Land and buildings | 22 | €789,492 | €775,679 | -€13,813 | -1.7% |
| Current assets | 29/58 | €34,041 | €23,200 | -€10,842 | -31.8% |
| Amounts receivable within one year | 40/41 | €1,083 | €776 | -€306 | -28.3% |
| Trade receivables | 40 | €1,054 | €700 | -€354 | -33.6% |
| Other amounts receivable | 41 | €29 | €76 | +€48 | +167.2% |
| Cash at bank and in hand | 54/58 | €32,958 | €22,423 | -€10,535 | -32.0% |
| Total equity and liabilities | 10/49 | €823,533 | €798,879 | -€24,655 | -3.0% |
| Equity | 10/15 | €394,614 | €350,010 | -€44,603 | -11.3% |
| Contributions | 10/11 | €406,200 | €406,200 | = | 0.0% |
| Reserves | 13 | €53,376 | €53,376 | = | 0.0% |
| Non-distributable reserves | 130/1 | €33,582 | €33,582 | = | 0.0% |
| Reserves not available under the articles | 1311 | €33,582 | €33,582 | = | 0.0% |
| Distributable reserves | 133 | €19,794 | €19,794 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€64,963 | -€109,566 | -€44,603 | -68.7% |
| Amounts payable | 17/49 | €428,920 | €448,869 | +€19,949 | +4.7% |
| Amounts payable within one year | 42/48 | €428,920 | €448,621 | +€19,701 | +4.6% |
| Trade debts | 44 | €2,822 | €22,683 | +€19,861 | +703.9% |
| Suppliers | 440/4 | €2,822 | €22,683 | +€19,861 | +703.9% |
| Taxes, remuneration and social security | 45 | €530 | €4,996 | +€4,466 | +842.0% |
| Taxes | 450/3 | €530 | €4,996 | +€4,466 | +842.0% |
| Other amounts payable | 47/48 | €425,568 | €420,942 | -€4,625 | -1.1% |
| Accrued charges and deferred income | 492/3 | - | €248 | +€248 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €80,512 | €80,793 | +€281 | +0.3% |
| Other operating charges | 640/8 | €4,394 | €5,007 | +€613 | +14.0% |
| Gross operating margin | 9900 | €41,914 | €47,774 | +€5,860 | +14.0% |
| Operating profit (loss) | 9901 | -€42,992 | -€38,026 | +€4,966 | +11.6% |
| Financial income | 75/76B | €96 | €255 | +€159 | +166.5% |
| Recurring financial income | 75 | €96 | €255 | +€159 | +166.5% |
| Financial charges | 65/66B | €1,446 | €6,832 | +€5,386 | +372.4% |
| Recurring financial charges | 65 | €1,446 | €6,832 | +€5,386 | +372.4% |
| Profit (loss) for the period before taxes | 9903 | -€44,343 | -€44,603 | -€261 | -0.6% |
| Profit (loss) for the period | 9904 | -€44,343 | -€44,603 | -€261 | -0.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€44,343 | -€44,603 | -€261 | -0.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.