TOOLTECH: 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.
TOOLTECH
Largest movements
- Stocks and contracts -€24,309
down €24,309 (-15.4%), from €158,134 to €133,825
- Receivables within one year -€7,967
down €7,967 (-12.9%), from €61,784 to €53,817
- Cash +€7,000
up €7,000 (+1081.7%), from €647 to €7,647
mainly Stocks and contracts (+€24,309) and Current portion of long-term debt (+€19,197)
- Intangible fixed assets +€3,173
new in 2025: €3,173
- Tax, wage and social debts -€29,670
down €29,670 (-72.2%), from €41,088 to €11,418
- Current portion of long-term debt +€19,197
new in 2025: €19,197
- Trade debts -€10,056
down €10,056 (-90.4%), from €11,118 to €1,062
- Other debts -€2,910
down €2,910 (-4.4%), from €66,307 to €63,397
- Gross operating margin +€2,503
up €2,503, from -€438 to €2,065
- Financial income +€1,055
up €1,055 (+1088.2%), from €97 to €1,152
- Financial charges -€763
down €763 (-47.3%), from €1,611 to €848
- Depreciation +€298
up €298 (+134.2%), from €222 to €520
- Taxes -€112
down €112 (-80.4%), from €140 to €27
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 | €286,553 | €264,228 | -€22,325 | -7.8% |
| Fixed assets | 21/28 | €65,988 | €68,940 | +€2,951 | +4.5% |
| Intangible fixed assets | 21 | - | €3,173 | +€3,173 | |
| Tangible fixed assets | 22/27 | €873 | €651 | -€222 | -25.4% |
| Plant, machinery and equipment | 23 | €873 | €651 | -€222 | -25.4% |
| Financial fixed assets | 28 | €65,115 | €65,115 | = | 0.0% |
| Current assets | 29/58 | €220,565 | €195,289 | -€25,276 | -11.5% |
| Stocks and contracts in progress | 3 | €158,134 | €133,825 | -€24,309 | -15.4% |
| Stocks | 30/36 | €158,134 | €133,825 | -€24,309 | -15.4% |
| Amounts receivable within one year | 40/41 | €61,784 | €53,817 | -€7,967 | -12.9% |
| Trade receivables | 40 | €61,784 | €53,817 | -€7,967 | -12.9% |
| Cash at bank and in hand | 54/58 | €647 | €7,647 | +€7,000 | +1081.7% |
| Total equity and liabilities | 10/49 | €286,553 | €264,228 | -€22,325 | -7.8% |
| Equity | 10/15 | €168,040 | €169,154 | +€1,114 | +0.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €118,460 | €118,460 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €116,600 | €116,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,980 | €32,094 | +€1,114 | +3.6% |
| Amounts payable | 17/49 | €118,513 | €95,074 | -€23,439 | -19.8% |
| Amounts payable within one year | 42/48 | €118,513 | €95,074 | -€23,439 | -19.8% |
| Current portion of amounts payable after more than one year | 42 | - | €19,197 | +€19,197 | |
| Trade debts | 44 | €11,118 | €1,062 | -€10,056 | -90.4% |
| Suppliers | 440/4 | €11,118 | €1,062 | -€10,056 | -90.4% |
| Taxes, remuneration and social security | 45 | €41,088 | €11,418 | -€29,670 | -72.2% |
| Taxes | 450/3 | €41,088 | €11,418 | -€29,670 | -72.2% |
| Other amounts payable | 47/48 | €66,307 | €63,397 | -€2,910 | -4.4% |
| Non-recurring operating income | 76A | - | €9,100 | +€9,100 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €222 | €520 | +€298 | +134.2% |
| Other operating charges | 640/8 | €811 | €707 | -€104 | -12.8% |
| Gross operating margin | 9900 | -€438 | €2,065 | +€2,503 | |
| Operating profit (loss) | 9901 | -€1,471 | €838 | +€2,309 | |
| Financial income | 75/76B | €97 | €1,152 | +€1,055 | +1088.2% |
| Recurring financial income | 75 | €97 | €1,152 | +€1,055 | +1088.2% |
| Financial charges | 65/66B | €1,611 | €848 | -€763 | -47.3% |
| Recurring financial charges | 65 | €1,611 | €848 | -€763 | -47.3% |
| Profit (loss) for the period before taxes | 9903 | -€2,985 | €1,141 | +€4,127 | |
| Income taxes | 67/77 | €140 | €27 | -€112 | -80.4% |
| Profit (loss) for the period | 9904 | -€3,125 | €1,114 | +€4,239 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,125 | €1,114 | +€4,239 |
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 6 October 2026 via checked.be.