Toolsmate: 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.
Toolsmate
Largest movements
- Stocks and contracts +€5,040
up €5,040 (+3.4%), from €150,081 to €155,120
- Tangible fixed assets -€3,780
down €3,780 (-12.1%), from €31,315 to €27,535
of which Furniture and vehicles: -€2,844
- Trade debts +€8,245
up €8,245 (+182.1%), from €4,528 to €12,773
- Debts after one year -€5,474
down €5,474 (-24.6%), from €22,278 to €16,804
- Other debts +€4,580
up €4,580 (+3.3%), from €137,936 to €142,516
- Tax, wage and social debts -€4,347
down €4,347 (-40.4%), from €10,753 to €6,406
- Gross operating margin -€3,663
down €3,663 (-16.6%), from €22,130 to €18,467
- Depreciation +€447
up €447 (+8.0%), from €5,582 to €6,029
- Financial charges -€360
down €360 (-34.7%), from €1,037 to €678
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 | €193,918 | €197,120 | +€3,201 | +1.7% |
| Formation expenses | 20 | €430 | €181 | -€249 | -57.8% |
| Fixed assets | 21/28 | €31,315 | €27,535 | -€3,780 | -12.1% |
| Tangible fixed assets | 22/27 | €31,315 | €27,535 | -€3,780 | -12.1% |
| Plant, machinery and equipment | 23 | €2,957 | €2,021 | -€936 | -31.7% |
| Furniture and vehicles | 24 | €28,359 | €25,515 | -€2,844 | -10.0% |
| Current assets | 29/58 | €162,173 | €169,403 | +€7,230 | +4.5% |
| Stocks and contracts in progress | 3 | €150,081 | €155,120 | +€5,040 | +3.4% |
| Stocks | 30/36 | €150,081 | €155,120 | +€5,040 | +3.4% |
| Amounts receivable within one year | 40/41 | €3,551 | €4,743 | +€1,192 | +33.6% |
| Trade receivables | 40 | €2,791 | €4,743 | +€1,952 | +69.9% |
| Other amounts receivable | 41 | €760 | - | -€760 | |
| Cash at bank and in hand | 54/58 | €8,541 | €9,540 | +€999 | +11.7% |
| Total equity and liabilities | 10/49 | €193,918 | €197,120 | +€3,201 | +1.7% |
| Equity | 10/15 | €12,912 | €13,067 | +€155 | +1.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €9,912 | €10,067 | +€155 | +1.6% |
| Distributable reserves | 133 | €9,912 | €10,067 | +€155 | +1.6% |
| Amounts payable | 17/49 | €181,007 | €184,053 | +€3,046 | +1.7% |
| Amounts payable after more than one year | 17 | €22,278 | €16,804 | -€5,474 | -24.6% |
| Financial debts | 170/4 | €22,278 | €16,804 | -€5,474 | -24.6% |
| Amounts payable within one year | 42/48 | €158,629 | €167,169 | +€8,540 | +5.4% |
| Current portion of amounts payable after more than one year | 42 | €5,412 | €5,474 | +€62 | +1.2% |
| Trade debts | 44 | €4,528 | €12,773 | +€8,245 | +182.1% |
| Suppliers | 440/4 | €4,528 | €12,773 | +€8,245 | +182.1% |
| Taxes, remuneration and social security | 45 | €10,753 | €6,406 | -€4,347 | -40.4% |
| Taxes | 450/3 | €10,753 | €6,406 | -€4,347 | -40.4% |
| Other amounts payable | 47/48 | €137,936 | €142,516 | +€4,580 | +3.3% |
| Accrued charges and deferred income | 492/3 | €99 | €80 | -€19 | -19.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,582 | €6,029 | +€447 | +8.0% |
| Other operating charges | 640/8 | €614 | €622 | +€7 | +1.2% |
| Gross operating margin | 9900 | €22,130 | €18,467 | -€3,663 | -16.6% |
| Operating profit (loss) | 9901 | €15,934 | €11,817 | -€4,117 | -25.8% |
| Financial income | 75/76B | €0 | €0 | -€0 | -91.3% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -91.3% |
| Financial charges | 65/66B | €1,037 | €678 | -€360 | -34.7% |
| Recurring financial charges | 65 | €1,037 | €678 | -€360 | -34.7% |
| Profit (loss) for the period before taxes | 9903 | €14,897 | €11,139 | -€3,757 | -25.2% |
| Income taxes | 67/77 | €441 | €484 | +€44 | +9.9% |
| Profit (loss) for the period | 9904 | €14,456 | €10,655 | -€3,801 | -26.3% |
| Profit (loss) for the period to be appropriated | 9905 | €14,456 | €10,655 | -€3,801 | -26.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.