TOLS: 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.
TOLS
Largest movements
- Current investments +€99,881
up €99,881 (+50.6%), from €197,320 to €297,201
- Tangible fixed assets -€16,621
down €16,621 (-33.9%), from €49,026 to €32,405
of which Furniture and vehicles: -€10,883
- Receivables within one year +€13,273
up €13,273 (+49.9%), from €26,585 to €39,858
- Other debts +€344,780
up €344,780 (+11,849%), from €2,910 to €347,690
- Reserves -€292,467
down €292,467 (-100%), from €292,467 to €0
- Tax, wage and social debts +€35,927
up €35,927 (+48.3%), from €74,400 to €110,327
of which Taxes: +€35,927
- Trade debts +€10,569
up €10,569 (+17,516%), from €60 to €10,629
- Taxes +€5,402
up €5,402 (+13.3%), from €40,654 to €46,056
- Financial income +€2,434
up €2,434 (+157%), from €1,548 to €3,982
- Gross operating margin +€2,105
up €2,105 (+1.1%), from €198,576 to €200,681
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 | €372,837 | €471,647 | +€98,810 | +26.5% |
| Fixed assets | 21/28 | €49,026 | €32,405 | -€16,621 | -33.9% |
| Tangible fixed assets | 22/27 | €49,026 | €32,405 | -€16,621 | -33.9% |
| Land and buildings | 22 | €28,536 | €24,873 | -€3,663 | -12.8% |
| Plant, machinery and equipment | 23 | €8,743 | €6,667 | -€2,075 | -23.7% |
| Furniture and vehicles | 24 | €11,747 | €864 | -€10,883 | -92.6% |
| Current assets | 29/58 | €323,811 | €439,242 | +€115,430 | +35.6% |
| Amounts receivable within one year | 40/41 | €26,585 | €39,858 | +€13,273 | +49.9% |
| Trade receivables | 40 | €26,585 | €39,858 | +€13,273 | +49.9% |
| Current investments | 50/53 | €197,320 | €297,201 | +€99,881 | +50.6% |
| Cash at bank and in hand | 54/58 | €99,906 | €102,183 | +€2,277 | +2.3% |
| Total equity and liabilities | 10/49 | €372,837 | €471,647 | +€98,810 | +26.5% |
| Equity | 10/15 | €295,467 | €3,000 | -€292,467 | -99.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €292,467 | €0 | -€292,467 | -100% |
| Distributable reserves | 133 | €292,467 | €0 | -€292,467 | -100% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €77,370 | €468,647 | +€391,277 | +506% |
| Amounts payable within one year | 42/48 | €77,370 | €468,647 | +€391,277 | +506% |
| Trade debts | 44 | €60 | €10,629 | +€10,569 | +17,516% |
| Suppliers | 440/4 | €60 | €10,629 | +€10,569 | +17,516% |
| Taxes, remuneration and social security | 45 | €74,400 | €110,327 | +€35,927 | +48.3% |
| Taxes | 450/3 | €71,860 | €107,787 | +€35,927 | +50.0% |
| Remuneration and social security | 454/9 | €2,540 | €2,540 | = | 0.0% |
| Other amounts payable | 47/48 | €2,910 | €347,690 | +€344,780 | +11,849% |
| Remuneration, social security and pensions | 62 | €2,377 | €2,538 | +€161 | +6.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,629 | €18,305 | +€676 | +3.8% |
| Other operating charges | 640/8 | €919 | €942 | +€23 | +2.5% |
| Gross operating margin | 9900 | €198,576 | €200,681 | +€2,105 | +1.1% |
| Operating profit (loss) | 9901 | €177,651 | €178,897 | +€1,246 | +0.7% |
| Financial income | 75/76B | €1,548 | €3,982 | +€2,434 | +157% |
| Recurring financial income | 75 | €1,548 | €3,982 | +€2,434 | +157% |
| Financial charges | 65/66B | €1,368 | €2,619 | +€1,250 | +91.4% |
| Recurring financial charges | 65 | €1,368 | €2,619 | +€1,250 | +91.4% |
| Profit (loss) for the period before taxes | 9903 | €177,831 | €180,261 | +€2,429 | +1.4% |
| Income taxes | 67/77 | €40,654 | €46,056 | +€5,402 | +13.3% |
| Profit (loss) for the period | 9904 | €137,178 | €134,205 | -€2,973 | -2.2% |
| Profit (loss) for the period to be appropriated | 9905 | €137,178 | €134,205 | -€2,973 | -2.2% |
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 29 October 2026 via checked.be.