MULTITOOL: 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.
MULTITOOL
Largest movements
- Cash +€8,746
up €8,746 (+300.7%), from €2,908 to €11,654
mainly Net result for the year (+€7,002) and Tax, wage and social debts (+€5,162)
- Receivables within one year +€2,611
up €2,611 (+65.1%), from €4,010 to €6,620
of which Trade receivables: +€2,611
- Tangible fixed assets +€1,631
up €1,631 (+137.2%), from €1,188 to €2,819
of which Plant, machinery and equipment: +€2,819
- Profit (loss) carried forward +€7,002
up €7,002, from -€2,710 to €4,292
- Tax, wage and social debts +€5,162
up €5,162 (+150.7%), from €3,424 to €8,587
- Trade debts +€819
up €819 (+44.7%), from €1,830 to €2,649
- Gross operating margin +€11,370
up €11,370, from -€1,423 to €9,947
- Taxes +€1,633
new in 2025: €1,633
- Depreciation -€221
down €221 (-64.6%), from €342 to €121
- Other operating charges +€208
up €208 (+24.8%), from €839 to €1,047
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 | €8,106 | €21,093 | +€12,987 | +160.2% |
| Fixed assets | 21/28 | €1,188 | €2,819 | +€1,631 | +137.2% |
| Tangible fixed assets | 22/27 | €1,188 | €2,819 | +€1,631 | +137.2% |
| Plant, machinery and equipment | 23 | - | €2,819 | +€2,819 | |
| Furniture and vehicles | 24 | €1,188 | €0 | -€1,188 | -100.0% |
| Current assets | 29/58 | €6,917 | €18,274 | +€11,356 | +164.2% |
| Amounts receivable within one year | 40/41 | €4,010 | €6,620 | +€2,611 | +65.1% |
| Trade receivables | 40 | €4,010 | €6,620 | +€2,611 | +65.1% |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €2,908 | €11,654 | +€8,746 | +300.7% |
| Total equity and liabilities | 10/49 | €8,106 | €21,093 | +€12,987 | +160.2% |
| Equity | 10/15 | €2,290 | €9,292 | +€7,002 | +305.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,710 | €4,292 | +€7,002 | |
| Amounts payable | 17/49 | €5,815 | €11,800 | +€5,985 | +102.9% |
| Amounts payable within one year | 42/48 | €5,428 | €11,401 | +€5,973 | +110.0% |
| Trade debts | 44 | €1,830 | €2,649 | +€819 | +44.7% |
| Suppliers | 440/4 | €1,830 | €2,649 | +€819 | +44.7% |
| Taxes, remuneration and social security | 45 | €3,424 | €8,587 | +€5,162 | +150.7% |
| Taxes | 450/3 | €3,424 | €8,587 | +€5,162 | +150.7% |
| Other amounts payable | 47/48 | €174 | €165 | -€8 | -4.8% |
| Accrued charges and deferred income | 492/3 | €387 | €400 | +€12 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €342 | €121 | -€221 | -64.6% |
| Other operating charges | 640/8 | €839 | €1,047 | +€208 | +24.8% |
| Gross operating margin | 9900 | -€1,423 | €9,947 | +€11,370 | |
| Operating profit (loss) | 9901 | -€2,603 | €8,779 | +€11,382 | |
| Financial income | 75/76B | €22 | €5 | -€17 | -77.7% |
| Recurring financial income | 75 | €22 | €5 | -€17 | -77.7% |
| Financial charges | 65/66B | €128 | €149 | +€21 | +16.5% |
| Recurring financial charges | 65 | €128 | €149 | +€21 | +16.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,710 | €8,635 | +€11,344 | |
| Income taxes | 67/77 | - | €1,633 | +€1,633 | |
| Profit (loss) for the period | 9904 | -€2,710 | €7,002 | +€9,711 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,710 | €7,002 | +€9,711 |
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.