TOOLAI: 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.
TOOLAI
Largest movements
- Cash +€24,489
up €24,489 (+59.3%), from €41,324 to €65,813
mainly Tax, wage and social debts (+€36,862) and Depreciation (+€384)
- Receivables within one year +€4,184
up €4,184 (+20.9%), from €20,045 to €24,228
of which Trade receivables: +€4,043
- Tax, wage and social debts +€36,862
up €36,862 (+160.0%), from €23,042 to €59,904
of which Remuneration and social security: +€37,398
- Trade debts -€7,352
down €7,352 (-83.0%), from €8,856 to €1,504
- Turnover -€106,326
no longer reported in 2022 (was €106,326)
- Other operating charges +€13,295
new in 2022: €13,295
- Purchases and services -€11,100
no longer reported in 2022 (was €11,100)
- Staff costs -€9,507
down €9,507 (-10.3%), from €92,173 to €82,666
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €61,737 | €91,446 | +€29,709 | +48.1% |
| Fixed assets | 21/28 | €100 | €867 | +€767 | +767.5% |
| Tangible fixed assets | 22/27 | - | €767 | +€767 | |
| Furniture and vehicles | 24 | - | €767 | +€767 | |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €61,637 | €90,579 | +€28,942 | +47.0% |
| Amounts receivable within one year | 40/41 | €20,045 | €24,228 | +€4,184 | +20.9% |
| Trade receivables | 40 | €19,964 | €24,007 | +€4,043 | +20.2% |
| Other amounts receivable | 41 | €81 | €222 | +€141 | +174.9% |
| Cash at bank and in hand | 54/58 | €41,324 | €65,813 | +€24,489 | +59.3% |
| Deferred charges and accrued income | 490/1 | €269 | €538 | +€269 | +100.0% |
| Total equity and liabilities | 10/49 | €61,737 | €91,446 | +€29,709 | +48.1% |
| Equity | 10/15 | €29,498 | €29,698 | +€200 | +0.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Capital | 10 | €3,000 | €3,000 | = | 0.0% |
| Issued capital | 100 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €1,485 | €1,485 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,485 | €1,485 | = | 0.0% |
| Legal reserve | 130 | €1,485 | €1,485 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,013 | €25,213 | +€200 | +0.8% |
| Amounts payable | 17/49 | €32,239 | €61,749 | +€29,509 | +91.5% |
| Amounts payable within one year | 42/48 | €32,239 | €61,408 | +€29,168 | +90.5% |
| Trade debts | 44 | €8,856 | €1,504 | -€7,352 | -83.0% |
| Suppliers | 440/4 | €8,856 | €1,504 | -€7,352 | -83.0% |
| Taxes, remuneration and social security | 45 | €23,042 | €59,904 | +€36,862 | +160.0% |
| Taxes | 450/3 | €8,463 | €7,926 | -€536 | -6.3% |
| Remuneration and social security | 454/9 | €14,579 | €51,977 | +€37,398 | +256.5% |
| Other amounts payable | 47/48 | €341 | - | -€341 | |
| Accrued charges and deferred income | 492/3 | - | €341 | +€341 | |
| Turnover | 70 | €106,326 | - | -€106,326 | |
| Goods, raw materials, services and sundry goods | 60/61 | €11,100 | - | -€11,100 | |
| Remuneration, social security and pensions | 62 | €92,173 | €82,666 | -€9,507 | -10.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €384 | +€384 | |
| Other operating charges | 640/8 | - | €13,295 | +€13,295 | |
| Gross operating margin | 9900 | €98,410 | €98,517 | +€107 | +0.1% |
| Operating profit (loss) | 9901 | €6,237 | €2,173 | -€4,064 | -65.2% |
| Financial charges | 65/66B | €137 | €200 | +€62 | +45.3% |
| Recurring financial charges | 65 | €137 | €200 | +€62 | +45.3% |
| Profit (loss) for the period before taxes | 9903 | €6,099 | €1,973 | -€4,126 | -67.7% |
| Income taxes | 67/77 | €1,764 | €1,773 | +€9 | +0.5% |
| Profit (loss) for the period | 9904 | €4,335 | €200 | -€4,135 | -95.4% |
| Profit (loss) for the period to be appropriated | 9905 | €4,335 | €200 | -€4,135 | -95.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.