TOP TOOLS TRADING: 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.
TOP TOOLS TRADING
Largest movements
- Cash +€24,856
up €24,856 (+20.0%), from €124,218 to €149,074
mainly Trade debts (+€20,289) and Net result for the year (+€15,217)
- Receivables within one year +€9,133
up €9,133 (+4.1%), from €223,881 to €233,014
of which Trade receivables: +€21,497
- Trade debts +€20,289
up €20,289 (+6.6%), from €307,722 to €328,011
- Profit (loss) carried forward +€15,217
up €15,217 (+81.9%), from €18,575 to €33,792
- Turnover -€371,855
down €371,855 (-18.7%), from €2.0m to €1.6m
- Purchases and services -€317,515
down €317,515 (-16.6%), from €1.9m to €1.6m
- Gross operating margin -€54,339
down €54,339 (-77.0%), from €70,585 to €16,246
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €348,274 | €382,263 | +€33,989 | +9.8% |
| Fixed assets | 21/28 | €175 | €175 | = | 0.0% |
| Financial fixed assets | 28 | €175 | €175 | = | 0.0% |
| Current assets | 29/58 | €348,099 | €382,088 | +€33,989 | +9.8% |
| Amounts receivable within one year | 40/41 | €223,881 | €233,014 | +€9,133 | +4.1% |
| Trade receivables | 40 | €177,955 | €199,452 | +€21,497 | +12.1% |
| Other amounts receivable | 41 | €45,926 | €33,562 | -€12,364 | -26.9% |
| Cash at bank and in hand | 54/58 | €124,218 | €149,074 | +€24,856 | +20.0% |
| Total equity and liabilities | 10/49 | €348,274 | €382,263 | +€33,989 | +9.8% |
| Equity | 10/15 | €39,035 | €54,252 | +€15,217 | +39.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Other | 1319 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €18,575 | €33,792 | +€15,217 | +81.9% |
| Amounts payable | 17/49 | €309,239 | €328,011 | +€18,772 | +6.1% |
| Amounts payable within one year | 42/48 | €309,239 | €328,011 | +€18,772 | +6.1% |
| Trade debts | 44 | €307,722 | €328,011 | +€20,289 | +6.6% |
| Suppliers | 440/4 | €307,722 | €328,011 | +€20,289 | +6.6% |
| Other amounts payable | 47/48 | €1,517 | - | -€1,517 | |
| Turnover | 70 | €1,987,368 | €1,615,513 | -€371,855 | -18.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,916,783 | €1,599,267 | -€317,515 | -16.6% |
| Other operating charges | 640/8 | €741 | €139 | -€603 | -81.3% |
| Gross operating margin | 9900 | €70,585 | €16,246 | -€54,339 | -77.0% |
| Operating profit (loss) | 9901 | €69,844 | €16,107 | -€53,737 | -76.9% |
| Financial income | 75/76B | €741 | €2,481 | +€1,740 | +234.9% |
| Recurring financial income | 75 | €741 | €2,481 | +€1,740 | +234.9% |
| Financial charges | 65/66B | €3,358 | €3,372 | +€14 | +0.4% |
| Recurring financial charges | 65 | €3,358 | €3,372 | +€14 | +0.4% |
| Profit (loss) for the period before taxes | 9903 | €67,227 | €15,217 | -€52,010 | -77.4% |
| Income taxes | 67/77 | €650 | - | -€650 | |
| Profit (loss) for the period | 9904 | €66,577 | €15,217 | -€51,360 | -77.1% |
| Profit (loss) for the period to be appropriated | 9905 | €66,577 | €15,217 | -€51,360 | -77.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.