NETTOOLS: 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.
NETTOOLS
Largest movements
- Cash +€19,227
up €19,227 (+185%), from €10,402 to €29,630
mainly Receivables within one year (+€9,725) and Net result for the year (+€5,844)
- Receivables within one year -€9,725
down €9,725 (-43.6%), from €22,325 to €12,601
of which Other amounts receivable: -€13,008
- Tangible fixed assets -€3,313
down €3,313 (-23.9%), from €13,857 to €10,544
of which Plant, machinery and equipment: -€2,036
- Profit (loss) carried forward +€5,844
up €5,844, from -€4,362 to €1,482
- Tax, wage and social debts +€2,671
up €2,671 (+117%), from €2,291 to €4,962
- Debts after one year -€1,825
no longer reported in 2025 (was €1,825)
- Gross operating margin +€11,139
up €11,139 (+623%), from €1,789 to €12,928
- Taxes +€1,016
up €1,016 (+442%), from €230 to €1,246
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.
Derived cash bridge
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 | €46,995 | €53,191 | +€6,196 | +13.2% |
| Fixed assets | 21/28 | €13,857 | €10,544 | -€3,313 | -23.9% |
| Tangible fixed assets | 22/27 | €13,857 | €10,544 | -€3,313 | -23.9% |
| Plant, machinery and equipment | 23 | €9,508 | €7,472 | -€2,036 | -21.4% |
| Furniture and vehicles | 24 | €4,349 | €3,072 | -€1,277 | -29.4% |
| Other tangible fixed assets | 26 | €0 | - | -€0 | |
| Current assets | 29/58 | €33,138 | €42,647 | +€9,509 | +28.7% |
| Amounts receivable within one year | 40/41 | €22,325 | €12,601 | -€9,725 | -43.6% |
| Trade receivables | 40 | €8,468 | €11,751 | +€3,284 | +38.8% |
| Other amounts receivable | 41 | €13,858 | €850 | -€13,008 | -93.9% |
| Cash at bank and in hand | 54/58 | €10,402 | €29,630 | +€19,227 | +185% |
| Deferred charges and accrued income | 490/1 | €411 | €416 | +€6 | +1.4% |
| Total equity and liabilities | 10/49 | €46,995 | €53,191 | +€6,196 | +13.2% |
| Equity | 10/15 | €39,790 | €45,633 | +€5,844 | +14.7% |
| Contributions | 10/11 | €7,440 | €7,440 | = | 0.0% |
| Reserves | 13 | €36,712 | €36,712 | = | 0.0% |
| Distributable reserves | 133 | €36,712 | €36,712 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,362 | €1,482 | +€5,844 | |
| Amounts payable | 17/49 | €7,206 | €7,558 | +€352 | +4.9% |
| Amounts payable after more than one year | 17 | €1,825 | - | -€1,825 | |
| Financial debts | 170/4 | €1,825 | - | -€1,825 | |
| Amounts payable within one year | 42/48 | €5,381 | €7,558 | +€2,177 | +40.5% |
| Current portion of amounts payable after more than one year | 42 | €2,151 | €1,825 | -€326 | -15.2% |
| Financial debts | 43 | €47 | €35 | -€12 | -25.5% |
| Credit institutions | 430/8 | €47 | €35 | -€12 | -25.5% |
| Trade debts | 44 | €892 | €736 | -€155 | -17.4% |
| Suppliers | 440/4 | €892 | €736 | -€155 | -17.4% |
| Taxes, remuneration and social security | 45 | €2,291 | €4,962 | +€2,671 | +117% |
| Taxes | 450/3 | €2,291 | €4,962 | +€2,671 | +117% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,402 | €4,529 | +€128 | +2.9% |
| Other operating charges | 640/8 | €757 | €663 | -€94 | -12.4% |
| Gross operating margin | 9900 | €1,789 | €12,928 | +€11,139 | +623% |
| Operating profit (loss) | 9901 | -€3,370 | €7,735 | +€11,105 | |
| Financial charges | 65/66B | €762 | €645 | -€117 | -15.4% |
| Recurring financial charges | 65 | €762 | €645 | -€117 | -15.4% |
| Profit (loss) for the period before taxes | 9903 | -€4,132 | €7,090 | +€11,222 | |
| Income taxes | 67/77 | €230 | €1,246 | +€1,016 | +442% |
| Profit (loss) for the period | 9904 | -€4,362 | €5,844 | +€10,206 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,362 | €5,844 | +€10,206 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.