TOOLINE: 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.
TOOLINE
Largest movements
- Cash +€65,583
up €65,583 (+177%), from €37,106 to €102,689
mainly Current investments (+€40,000) and Net result for the year (+€24,459)
- Current investments -€40,000
down €40,000 (-100%), from €40,000 to €0
- Tangible fixed assets -€16,065
down €16,065 (-12.3%), from €130,524 to €114,459
of which Land and buildings: -€15,483
- Profit (loss) carried forward +€24,459
up €24,459 (+52.7%), from -€46,441 to -€21,982
- Debts after one year -€14,181
down €14,181 (-13.4%), from €105,760 to €91,579
- Depreciation -€4,829
down €4,829 (-19.3%), from €25,044 to €20,216
- Financial charges -€998
down €998 (-15.7%), from €6,364 to €5,367
- Financial income -€681
down €681 (-95.5%), from €713 to €32
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 | €210,238 | €220,784 | +€10,545 | +5.0% |
| Fixed assets | 21/28 | €130,524 | €114,459 | -€16,065 | -12.3% |
| Tangible fixed assets | 22/27 | €130,524 | €114,459 | -€16,065 | -12.3% |
| Land and buildings | 22 | €118,410 | €102,927 | -€15,483 | -13.1% |
| Plant, machinery and equipment | 23 | €3,845 | €3,281 | -€564 | -14.7% |
| Furniture and vehicles | 24 | €1,416 | €1,160 | -€256 | -18.1% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Other tangible fixed assets | 26 | €6,853 | €7,091 | +€238 | +3.5% |
| Current assets | 29/58 | €79,714 | €106,325 | +€26,611 | +33.4% |
| Stocks and contracts in progress | 3 | €705 | €1,413 | +€708 | +100% |
| Stocks | 30/36 | €705 | €1,413 | +€708 | +100% |
| Amounts receivable within one year | 40/41 | €568 | €1,111 | +€544 | +95.8% |
| Trade receivables | 40 | €568 | €300 | -€268 | -47.1% |
| Other amounts receivable | 41 | - | €811 | +€811 | |
| Current investments | 50/53 | €40,000 | €0 | -€40,000 | -100% |
| Cash at bank and in hand | 54/58 | €37,106 | €102,689 | +€65,583 | +177% |
| Deferred charges and accrued income | 490/1 | €1,336 | €1,112 | -€223 | -16.7% |
| Total equity and liabilities | 10/49 | €210,238 | €220,784 | +€10,545 | +5.0% |
| Equity | 10/15 | -€1,441 | €23,018 | +€24,459 | |
| Contributions | 10/11 | €45,000 | €45,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€46,441 | -€21,982 | +€24,459 | +52.7% |
| Amounts payable | 17/49 | €211,679 | €197,766 | -€13,913 | -6.6% |
| Amounts payable after more than one year | 17 | €105,760 | €91,579 | -€14,181 | -13.4% |
| Financial debts | 170/4 | €105,760 | €91,579 | -€14,181 | -13.4% |
| Amounts payable within one year | 42/48 | €105,919 | €106,187 | +€268 | +0.3% |
| Current portion of amounts payable after more than one year | 42 | €13,643 | €14,181 | +€538 | +3.9% |
| Trade debts | 44 | €7,939 | €8,191 | +€252 | +3.2% |
| Suppliers | 440/4 | €7,939 | €8,191 | +€252 | +3.2% |
| Taxes, remuneration and social security | 45 | €4,509 | €4,579 | +€70 | +1.6% |
| Taxes | 450/3 | €4,509 | €4,579 | +€70 | +1.6% |
| Other amounts payable | 47/48 | €79,828 | €79,236 | -€592 | -0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,044 | €20,216 | -€4,829 | -19.3% |
| Other operating charges | 640/8 | €3,473 | €3,641 | +€168 | +4.8% |
| Gross operating margin | 9900 | €54,207 | €53,922 | -€285 | -0.5% |
| Operating profit (loss) | 9901 | €25,690 | €30,066 | +€4,375 | +17.0% |
| Financial income | 75/76B | €713 | €32 | -€681 | -95.5% |
| Recurring financial income | 75 | €713 | €32 | -€681 | -95.5% |
| Financial charges | 65/66B | €6,364 | €5,367 | -€998 | -15.7% |
| Recurring financial charges | 65 | €6,364 | €5,367 | -€998 | -15.7% |
| Profit (loss) for the period before taxes | 9903 | €20,038 | €24,731 | +€4,693 | +23.4% |
| Income taxes | 67/77 | €187 | €272 | +€85 | +45.4% |
| Profit (loss) for the period | 9904 | €19,851 | €24,459 | +€4,608 | +23.2% |
| Profit (loss) for the period to be appropriated | 9905 | €19,851 | €24,459 | +€4,608 | +23.2% |
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 14 October 2026 via checked.be.