TOOL: 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.
TOOL
Largest movements
- Cash +€15,479
up €15,479 (+79.0%), from €19,606 to €35,085
mainly Net result for the year (+€13,169) and Depreciation (+€9,400)
- Tangible fixed assets -€5,517
down €5,517 (-19.7%), from €28,046 to €22,529
of which Furniture and vehicles: -€5,401
- Profit (loss) carried forward +€13,169
new in 2025: €13,169
- Debts after one year -€7,676
down €7,676 (-41.8%), from €18,360 to €10,684
- Tax, wage and social debts +€4,431
up €4,431 (+58.6%), from €7,564 to €11,995
- Depreciation +€804
up €804 (+9.3%), from €8,597 to €9,400
- Financial charges -€336
down €336 (-25.6%), from €1,314 to €978
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 | €69,463 | €79,444 | +€9,982 | +14.4% |
| Fixed assets | 21/28 | €28,046 | €22,529 | -€5,517 | -19.7% |
| Tangible fixed assets | 22/27 | €28,046 | €22,529 | -€5,517 | -19.7% |
| Plant, machinery and equipment | 23 | €408 | €292 | -€116 | -28.3% |
| Furniture and vehicles | 24 | €27,638 | €22,237 | -€5,401 | -19.5% |
| Current assets | 29/58 | €41,417 | €56,915 | +€15,499 | +37.4% |
| Amounts receivable within one year | 40/41 | €19,405 | €19,555 | +€151 | +0.8% |
| Trade receivables | 40 | €19,058 | €16,632 | -€2,426 | -12.7% |
| Other amounts receivable | 41 | €347 | €2,923 | +€2,576 | +742.4% |
| Cash at bank and in hand | 54/58 | €19,606 | €35,085 | +€15,479 | +79.0% |
| Deferred charges and accrued income | 490/1 | €2,406 | €2,275 | -€132 | -5.5% |
| Total equity and liabilities | 10/49 | €69,463 | €79,444 | +€9,982 | +14.4% |
| Equity | 10/15 | €32,634 | €45,803 | +€13,169 | +40.4% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €32,534 | €32,534 | = | 0.0% |
| Distributable reserves | 133 | €32,534 | €32,534 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €13,169 | +€13,169 | |
| Amounts payable | 17/49 | €36,829 | €33,642 | -€3,187 | -8.7% |
| Amounts payable after more than one year | 17 | €18,360 | €10,684 | -€7,676 | -41.8% |
| Financial debts | 170/4 | €18,360 | €10,684 | -€7,676 | -41.8% |
| Amounts payable within one year | 42/48 | €15,969 | €20,458 | +€4,489 | +28.1% |
| Current portion of amounts payable after more than one year | 42 | €7,399 | €7,676 | +€277 | +3.7% |
| Trade debts | 44 | €1,006 | €787 | -€219 | -21.8% |
| Suppliers | 440/4 | €1,006 | €787 | -€219 | -21.8% |
| Taxes, remuneration and social security | 45 | €7,564 | €11,995 | +€4,431 | +58.6% |
| Taxes | 450/3 | €7,564 | €11,995 | +€4,431 | +58.6% |
| Accrued charges and deferred income | 492/3 | €2,500 | €2,500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,597 | €9,400 | +€804 | +9.3% |
| Other operating charges | 640/8 | €547 | €616 | +€69 | +12.6% |
| Gross operating margin | 9900 | €27,600 | €27,755 | +€156 | +0.6% |
| Operating profit (loss) | 9901 | €18,456 | €17,739 | -€717 | -3.9% |
| Financial income | 75/76B | €27 | €264 | +€237 | +890.6% |
| Recurring financial income | 75 | €27 | €264 | +€237 | +890.6% |
| Financial charges | 65/66B | €1,314 | €978 | -€336 | -25.6% |
| Recurring financial charges | 65 | €1,314 | €978 | -€336 | -25.6% |
| Profit (loss) for the period before taxes | 9903 | €17,168 | €17,025 | -€143 | -0.8% |
| Income taxes | 67/77 | €3,880 | €3,856 | -€24 | -0.6% |
| Profit (loss) for the period | 9904 | €13,288 | €13,169 | -€120 | -0.9% |
| Profit (loss) for the period to be appropriated | 9905 | €13,288 | €13,169 | -€120 | -0.9% |
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 9 October 2026 via checked.be.