TOOLS@WORK: 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.
TOOLS@WORK
Largest movements
- Cash -€8,902
down €8,902 (-52.5%), from €16,956 to €8,054
mainly Other debts (-€107,276) and Trade debts (-€3,056)
- Tangible fixed assets -€1,055
down €1,055 (-100.0%), from €1,055 to €0
- Other debts -€107,276
down €107,276 (-71.5%), from €150,000 to €42,724
- Profit (loss) carried forward +€100,893
up €100,893 (+33.8%), from -€298,650 to -€197,756
- Trade debts -€3,056
down €3,056 (-75.9%), from €4,025 to €969
- Accrued charges and deferred income -€2,724
down €2,724 (-100.0%), from €2,724 to €0
- Tax, wage and social debts +€1,856
up €1,856 (+50.4%), from €3,683 to €5,538
- Gross operating margin +€78,610
up €78,610 (+338.7%), from €23,209 to €101,820
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 | €36,782 | €26,475 | -€10,307 | -28.0% |
| Fixed assets | 21/28 | €1,055 | €0 | -€1,055 | -100.0% |
| Tangible fixed assets | 22/27 | €1,055 | €0 | -€1,055 | -100.0% |
| Plant, machinery and equipment | 23 | €1,055 | €0 | -€1,055 | -100.0% |
| Current assets | 29/58 | €35,727 | €26,475 | -€9,252 | -25.9% |
| Stocks and contracts in progress | 3 | €2,316 | €2,205 | -€111 | -4.8% |
| Stocks | 30/36 | €2,316 | €2,205 | -€111 | -4.8% |
| Amounts receivable within one year | 40/41 | €16,455 | €16,216 | -€239 | -1.5% |
| Trade receivables | 40 | €16,416 | €16,177 | -€239 | -1.5% |
| Other amounts receivable | 41 | €38 | €38 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €16,956 | €8,054 | -€8,902 | -52.5% |
| Total equity and liabilities | 10/49 | €36,782 | €26,475 | -€10,307 | -28.0% |
| Equity | 10/15 | -€273,650 | -€172,756 | +€100,893 | +36.9% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€298,650 | -€197,756 | +€100,893 | +33.8% |
| Amounts payable | 17/49 | €310,432 | €199,231 | -€111,201 | -35.8% |
| Amounts payable after more than one year | 17 | €150,000 | €150,000 | = | 0.0% |
| Financial debts | 170/4 | €150,000 | €150,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €157,708 | €49,231 | -€108,477 | -68.8% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €4,025 | €969 | -€3,056 | -75.9% |
| Suppliers | 440/4 | €4,025 | €969 | -€3,056 | -75.9% |
| Taxes, remuneration and social security | 45 | €3,683 | €5,538 | +€1,856 | +50.4% |
| Taxes | 450/3 | €3,683 | €5,538 | +€1,856 | +50.4% |
| Other amounts payable | 47/48 | €150,000 | €42,724 | -€107,276 | -71.5% |
| Accrued charges and deferred income | 492/3 | €2,724 | €0 | -€2,724 | -100.0% |
| Non-recurring operating income | 76A | €432 | €0 | -€432 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,404 | €1,055 | -€349 | -24.8% |
| Other operating charges | 640/8 | €535 | €528 | -€7 | -1.4% |
| Gross operating margin | 9900 | €23,209 | €101,820 | +€78,610 | +338.7% |
| Operating profit (loss) | 9901 | €21,270 | €100,237 | +€78,967 | +371.3% |
| Financial income | 75/76B | €794 | €764 | -€31 | -3.9% |
| Recurring financial income | 75 | €794 | €764 | -€31 | -3.9% |
| Financial charges | 65/66B | €762 | €107 | -€655 | -86.0% |
| Recurring financial charges | 65 | €762 | €107 | -€655 | -86.0% |
| Profit (loss) for the period before taxes | 9903 | €21,302 | €100,893 | +€79,591 | +373.6% |
| Profit (loss) for the period | 9904 | €21,302 | €100,893 | +€79,591 | +373.6% |
| Profit (loss) for the period to be appropriated | 9905 | €21,302 | €100,893 | +€79,591 | +373.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.