TOOLPOST: what changed
Two fiscal 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.
TOOLPOST
Largest movements
- Receivables within one year +€80,248
up €80,248 (+413.3%), from €19,414 to €99,663
of which Trade receivables: +€57,494
- Cash +€31,563
up €31,563 (+257.9%), from €12,239 to €43,802
mainly Tax, wage and social debts (+€78,878) and Trade debts (+€36,933)
- Tax, wage and social debts +€78,878
up €78,878 (+602.6%), from €13,089 to €91,967
of which Taxes: +€82,112
- Trade debts +€36,933
up €36,933 (+163.5%), from €22,585 to €59,518
- Other debts -€24,900
no longer reported in 2025 (was €24,900)
- Profit (loss) carried forward +€19,725
up €19,725 (+54.0%), from -€36,538 to -€16,813
- Turnover +€575,642
up €575,642 (+622.6%), from €92,456 to €668,098
- Purchases and services +€563,929
up €563,929 (+964.8%), from €58,450 to €622,379
- Staff costs -€19,815
down €19,815 (-51.9%), from €38,172 to €18,358
- Gross operating margin +€11,713
up €11,713 (+34.4%), from €34,006 to €45,718
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 | €42,637 | €153,272 | +€110,635 | +259.5% |
| Fixed assets | 21/28 | €10,983 | €9,793 | -€1,190 | -10.8% |
| Tangible fixed assets | 22/27 | €1,983 | €793 | -€1,190 | -60.0% |
| Furniture and vehicles | 24 | €1,983 | €793 | -€1,190 | -60.0% |
| Financial fixed assets | 28 | €9,000 | €9,000 | = | 0.0% |
| Current assets | 29/58 | €31,653 | €143,478 | +€111,825 | +353.3% |
| Amounts receivable within one year | 40/41 | €19,414 | €99,663 | +€80,248 | +413.3% |
| Trade receivables | 40 | €19,414 | €76,908 | +€57,494 | +296.1% |
| Other amounts receivable | 41 | - | €22,755 | +€22,755 | |
| Cash at bank and in hand | 54/58 | €12,239 | €43,802 | +€31,563 | +257.9% |
| Deferred charges and accrued income | 490/1 | - | €13 | +€13 | |
| Total equity and liabilities | 10/49 | €42,637 | €153,272 | +€110,635 | +259.5% |
| Equity | 10/15 | -€17,938 | €1,787 | +€19,725 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,538 | -€16,813 | +€19,725 | +54.0% |
| Amounts payable | 17/49 | €60,574 | €151,484 | +€90,910 | +150.1% |
| Amounts payable within one year | 42/48 | €60,574 | €151,484 | +€90,910 | +150.1% |
| Trade debts | 44 | €22,585 | €59,518 | +€36,933 | +163.5% |
| Suppliers | 440/4 | €22,585 | €59,518 | +€36,933 | +163.5% |
| Taxes, remuneration and social security | 45 | €13,089 | €91,967 | +€78,878 | +602.6% |
| Taxes | 450/3 | - | €82,112 | +€82,112 | |
| Remuneration and social security | 454/9 | €13,089 | €9,855 | -€3,234 | -24.7% |
| Other amounts payable | 47/48 | €24,900 | - | -€24,900 | |
| Turnover | 70 | €92,456 | €668,098 | +€575,642 | +622.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €58,450 | €622,379 | +€563,929 | +964.8% |
| Remuneration, social security and pensions | 62 | €38,172 | €18,358 | -€19,815 | -51.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,190 | €1,190 | = | 0.0% |
| Other operating charges | 640/8 | €9,904 | €5,833 | -€4,070 | -41.1% |
| Gross operating margin | 9900 | €34,006 | €45,718 | +€11,713 | +34.4% |
| Operating profit (loss) | 9901 | -€15,261 | €20,337 | +€35,598 | |
| Financial income | 75/76B | €353 | €73 | -€280 | -79.4% |
| Recurring financial income | 75 | €353 | €73 | -€280 | -79.4% |
| Financial charges | 65/66B | €169 | €685 | +€516 | +305.6% |
| Recurring financial charges | 65 | €169 | €685 | +€516 | +305.6% |
| Profit (loss) for the period before taxes | 9903 | -€15,076 | €19,725 | +€34,801 | |
| Profit (loss) for the period | 9904 | -€15,076 | €19,725 | +€34,801 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,076 | €19,725 | +€34,801 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.