TOOL CONSULTANTS: 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 CONSULTANTS
Largest movements
- Current investments +€25,000
up €25,000 (+5.9%), from €420,761 to €445,761
- Receivables within one year -€6,761
down €6,761 (-14.8%), from €45,674 to €38,914
of which Other amounts receivable: -€3,857
- Reserves +€21,000
up €21,000 (+6.1%), from €343,400 to €364,400
- Other debts -€13,950
down €13,950 (-14.5%), from €96,200 to €82,250
- Gross operating margin +€75,703
up €75,703 (+211%), from €35,857 to €111,560
- Taxes +€21,085
up €21,085 (+189%), from €11,177 to €32,262
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 | €515,989 | €529,351 | +€13,362 | +2.6% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €515,989 | €529,351 | +€13,362 | +2.6% |
| Amounts receivable within one year | 40/41 | €45,674 | €38,914 | -€6,761 | -14.8% |
| Trade receivables | 40 | €41,818 | €38,914 | -€2,904 | -6.9% |
| Other amounts receivable | 41 | €3,857 | €0 | -€3,857 | -100% |
| Current investments | 50/53 | €420,761 | €445,761 | +€25,000 | +5.9% |
| Cash at bank and in hand | 54/58 | €49,090 | €44,209 | -€4,881 | -9.9% |
| Deferred charges and accrued income | 490/1 | €464 | €468 | +€4 | +0.8% |
| Total equity and liabilities | 10/49 | €515,989 | €529,351 | +€13,362 | +2.6% |
| Equity | 10/15 | €403,340 | €426,065 | +€22,725 | +5.6% |
| Contributions | 10/11 | €49,260 | €49,260 | = | 0.0% |
| Reserves | 13 | €343,400 | €364,400 | +€21,000 | +6.1% |
| Distributable reserves | 133 | €343,400 | €364,400 | +€21,000 | +6.1% |
| Profit (loss) carried forward | 14 | €10,680 | €12,405 | +€1,725 | +16.2% |
| Amounts payable | 17/49 | €112,649 | €103,286 | -€9,363 | -8.3% |
| Amounts payable within one year | 42/48 | €112,649 | €100,484 | -€12,166 | -10.8% |
| Trade debts | 44 | €3,066 | €2,145 | -€921 | -30.1% |
| Suppliers | 440/4 | €3,066 | €2,145 | -€921 | -30.1% |
| Taxes, remuneration and social security | 45 | €13,384 | €16,089 | +€2,705 | +20.2% |
| Taxes | 450/3 | €13,384 | €16,089 | +€2,705 | +20.2% |
| Other amounts payable | 47/48 | €96,200 | €82,250 | -€13,950 | -14.5% |
| Accrued charges and deferred income | 492/3 | - | €2,803 | +€2,803 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58 | €0 | -€58 | -100% |
| Other operating charges | 640/8 | €252 | €619 | +€368 | +146% |
| Gross operating margin | 9900 | €35,857 | €111,560 | +€75,703 | +211% |
| Operating profit (loss) | 9901 | €35,547 | €110,940 | +€75,393 | +212% |
| Financial income | 75/76B | €3,722 | €3,128 | -€594 | -16.0% |
| Recurring financial income | 75 | €3,722 | €3,128 | -€594 | -16.0% |
| Financial charges | 65/66B | €85 | €82 | -€3 | -3.4% |
| Recurring financial charges | 65 | €85 | €82 | -€3 | -3.4% |
| Profit (loss) for the period before taxes | 9903 | €39,185 | €113,987 | +€74,802 | +191% |
| Income taxes | 67/77 | €11,177 | €32,262 | +€21,085 | +189% |
| Profit (loss) for the period | 9904 | €28,008 | €81,725 | +€53,717 | +192% |
| Profit (loss) for the period to be appropriated | 9905 | €28,008 | €81,725 | +€53,717 | +192% |
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 14 October 2026 via checked.be.