Tool Invest: 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 Invest
Largest movements
- Current investments +€100,000
up €100,000 (+40.0%), from €250,000 to €350,000
- Cash -€17,228
down €17,228 (-28.9%), from €59,715 to €42,487
mainly Current investments (-€100,000) and Tax, wage and social debts (-€7,447)
- Profit (loss) carried forward +€92,126
up €92,126 (+27.4%), from €336,418 to €428,544
- Tax, wage and social debts -€7,447
down €7,447 (-64.4%), from €11,563 to €4,115
of which Remuneration and social security: -€7,860
- Gross operating margin +€25,965
up €25,965 (+29.7%), from €87,404 to €113,369
- Taxes +€8,950
up €8,950 (+48.5%), from €18,462 to €27,412
- Financial income +€8,726
new in 2025: €8,726
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 | €362,732 | €449,780 | +€87,048 | +24.0% |
| Fixed assets | 21/28 | - | €2,454 | +€2,454 | |
| Tangible fixed assets | 22/27 | - | €2,454 | +€2,454 | |
| Furniture and vehicles | 24 | - | €2,454 | +€2,454 | |
| Current assets | 29/58 | €362,732 | €447,326 | +€84,594 | +23.3% |
| Amounts receivable within one year | 40/41 | €52,368 | €54,172 | +€1,804 | +3.4% |
| Trade receivables | 40 | €51,976 | €54,172 | +€2,196 | +4.2% |
| Other amounts receivable | 41 | €392 | - | -€392 | |
| Current investments | 50/53 | €250,000 | €350,000 | +€100,000 | +40.0% |
| Cash at bank and in hand | 54/58 | €59,715 | €42,487 | -€17,228 | -28.9% |
| Deferred charges and accrued income | 490/1 | €649 | €667 | +€18 | +2.8% |
| Total equity and liabilities | 10/49 | €362,732 | €449,780 | +€87,048 | +24.0% |
| Equity | 10/15 | €341,418 | €433,544 | +€92,126 | +27.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €336,418 | €428,544 | +€92,126 | +27.4% |
| Amounts payable | 17/49 | €21,313 | €16,236 | -€5,077 | -23.8% |
| Amounts payable within one year | 42/48 | €21,313 | €16,236 | -€5,077 | -23.8% |
| Trade debts | 44 | €25 | €545 | +€520 | +2,080% |
| Suppliers | 440/4 | €25 | €545 | +€520 | +2,080% |
| Taxes, remuneration and social security | 45 | €11,563 | €4,115 | -€7,447 | -64.4% |
| Taxes | 450/3 | €3,703 | €4,115 | +€413 | +11.1% |
| Remuneration and social security | 454/9 | €7,860 | - | -€7,860 | |
| Other amounts payable | 47/48 | €9,726 | €11,576 | +€1,850 | +19.0% |
| Remuneration, social security and pensions | 62 | €1,358 | €432 | -€927 | -68.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €676 | +€676 | |
| Other operating charges | 640/8 | €1,598 | €1,353 | -€245 | -15.4% |
| Gross operating margin | 9900 | €87,404 | €113,369 | +€25,965 | +29.7% |
| Operating profit (loss) | 9901 | €84,447 | €110,908 | +€26,460 | +31.3% |
| Financial income | 75/76B | - | €8,726 | +€8,726 | |
| Recurring financial income | 75 | - | €8,726 | +€8,726 | |
| Financial charges | 65/66B | €133 | €96 | -€37 | -27.9% |
| Recurring financial charges | 65 | €133 | €96 | -€37 | -27.9% |
| Profit (loss) for the period before taxes | 9903 | €84,314 | €119,538 | +€35,223 | +41.8% |
| Income taxes | 67/77 | €18,462 | €27,412 | +€8,950 | +48.5% |
| Profit (loss) for the period | 9904 | €65,853 | €92,126 | +€26,273 | +39.9% |
| Profit (loss) for the period to be appropriated | 9905 | €65,853 | €92,126 | +€26,273 | +39.9% |
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 24 October 2026 via checked.be.