TOOLS & DIES ENGINEERING: 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.
TOOLS & DIES ENGINEERING
Largest movements
- Cash +€663,743
up €663,743 (+363%), from €182,944 to €846,687
mainly Trade debts (+€533,572) and Receivables within one year (+€202,768)
- Tangible fixed assets +€439,447
up €439,447 (+42.8%), from €1.0m to €1.5m
of which Plant, machinery and equipment: +€419,840
- Receivables within one year -€202,768
down €202,768 (-51.4%), from €394,399 to €191,631
of which Trade receivables: -€169,651
- Stocks and contracts -€40,849
down €40,849 (-8.0%), from €510,311 to €469,462
of which Stocks: -€56,354
- Trade debts +€533,572
up €533,572 (+62.2%), from €857,809 to €1.4m
- Advances received +€175,181
up €175,181 (+157%), from €111,575 to €286,756
- Profit (loss) carried forward +€137,287
up €137,287 (+9.1%), from -€1.5m to -€1.4m
- Tax, wage and social debts +€34,805
up €34,805 (+36.9%), from €94,450 to €129,255
of which Taxes: +€29,568
- Gross operating margin +€231,872
up €231,872 (+19.0%), from €1.2m to €1.5m
- Staff costs +€81,173
up €81,173 (+7.2%), from €1.1m to €1.2m
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 | €2,121,735 | €2,984,618 | +€862,883 | +40.7% |
| Fixed assets | 21/28 | €1,031,455 | €1,474,177 | +€442,722 | +42.9% |
| Intangible fixed assets | 21 | €3,603 | €6,878 | +€3,275 | +90.9% |
| Tangible fixed assets | 22/27 | €1,027,852 | €1,467,299 | +€439,447 | +42.8% |
| Land and buildings | 22 | - | €20,215 | +€20,215 | |
| Plant, machinery and equipment | 23 | €1,026,776 | €1,446,616 | +€419,840 | +40.9% |
| Furniture and vehicles | 24 | €1,076 | €468 | -€608 | -56.5% |
| Current assets | 29/58 | €1,090,280 | €1,510,440 | +€420,160 | +38.5% |
| Stocks and contracts in progress | 3 | €510,311 | €469,462 | -€40,849 | -8.0% |
| Stocks | 30/36 | €273,087 | €216,733 | -€56,354 | -20.6% |
| Contracts in progress | 37 | €237,224 | €252,729 | +€15,505 | +6.5% |
| Amounts receivable within one year | 40/41 | €394,399 | €191,631 | -€202,768 | -51.4% |
| Trade receivables | 40 | €361,282 | €191,631 | -€169,651 | -47.0% |
| Other amounts receivable | 41 | €33,117 | - | -€33,117 | |
| Cash at bank and in hand | 54/58 | €182,944 | €846,687 | +€663,743 | +363% |
| Deferred charges and accrued income | 490/1 | €2,626 | €2,661 | +€34 | +1.3% |
| Total equity and liabilities | 10/49 | €2,121,735 | €2,984,618 | +€862,883 | +40.7% |
| Equity | 10/15 | €689,938 | €827,225 | +€137,287 | +19.9% |
| Contributions | 10/11 | €1,205,018 | €1,205,018 | = | 0.0% |
| Capital | 10 | €1,205,018 | €1,205,018 | = | 0.0% |
| Issued capital | 100 | €1,205,018 | €1,205,018 | = | 0.0% |
| Revaluation surpluses | 12 | €935,000 | €935,000 | = | 0.0% |
| Reserves | 13 | €55,000 | €55,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €42,607 | €42,607 | = | 0.0% |
| Legal reserve | 130 | €42,607 | €42,607 | = | 0.0% |
| Tax-exempt reserves | 132 | €12,393 | €12,393 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,505,080 | -€1,367,792 | +€137,287 | +9.1% |
| Amounts payable | 17/49 | €1,431,797 | €2,157,393 | +€725,595 | +50.7% |
| Amounts payable within one year | 42/48 | €1,431,797 | €2,157,393 | +€725,595 | +50.7% |
| Current portion of amounts payable after more than one year | 42 | €17,963 | - | -€17,963 | |
| Trade debts | 44 | €857,809 | €1,391,381 | +€533,572 | +62.2% |
| Suppliers | 440/4 | €857,809 | €1,391,381 | +€533,572 | +62.2% |
| Advances received on contracts in progress | 46 | €111,575 | €286,756 | +€175,181 | +157% |
| Taxes, remuneration and social security | 45 | €94,450 | €129,255 | +€34,805 | +36.9% |
| Taxes | 450/3 | - | €29,568 | +€29,568 | |
| Remuneration and social security | 454/9 | €94,450 | €99,688 | +€5,238 | +5.5% |
| Other amounts payable | 47/48 | €350,000 | €350,000 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €1,132,082 | €1,213,255 | +€81,173 | +7.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,571 | €48,485 | +€12,914 | +36.3% |
| Other operating charges | 640/8 | €38,741 | €39,212 | +€471 | +1.2% |
| Gross operating margin | 9900 | €1,219,123 | €1,450,994 | +€231,872 | +19.0% |
| Operating profit (loss) | 9901 | €12,728 | €150,042 | +€137,314 | +1,079% |
| Financial income | 75/76B | €1,463 | - | -€1,463 | |
| Recurring financial income | 75 | €1,463 | - | -€1,463 | |
| Financial charges | 65/66B | €9,439 | €10,623 | +€1,183 | +12.5% |
| Recurring financial charges | 65 | €9,439 | €10,623 | +€1,183 | +12.5% |
| Profit (loss) for the period before taxes | 9903 | €4,753 | €139,420 | +€134,667 | +2,834% |
| Income taxes | 67/77 | - | €2,133 | +€2,133 | |
| Profit (loss) for the period | 9904 | €4,753 | €137,287 | +€132,534 | +2,789% |
| Profit (loss) for the period to be appropriated | 9905 | €4,753 | €137,287 | +€132,534 | +2,789% |
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 16 October 2026 via checked.be.