ALL ROUND: what changed
What changed
ALL ROUND
NACE 46.620, Wholesale of machine tools
filed annual accounts (NBB)
Net result for the year
€22,166
2024 · €134,170-€112,005
Equity
€5.6m
2024 · €5.6m+€22,166
Cash
€508,230
2024 · €566,450-€58,220
Balance sheet total
€6.1m
2024 · €6.1m-€22,786
Largest movements
Assets
- Current investments +€501,722
new in 2025: €501,722
- Receivables within one year -€254,522
down €254,522 (-18.4%), from €1.4m to €1.1m
of which Other amounts receivable: -€187,701
- Intangible fixed assets -€168,661
down €168,661 (-20.1%), from €838,712 to €670,051
- Stocks and contracts -€78,375
down €78,375 (-13.9%), from €563,971 to €485,597
Equity and liabilities
No liability line moved by more than 1% of the balance sheet total.
Income statement
- Gross operating margin -€118,325
down €118,325 (-10.2%), from €1.2m to €1.0m
- Write-downs -€37,692
down €37,692 (-2,802%), from -€1,345 to -€39,037
- Other operating charges +€27,941
up €27,941 (+572%), from €4,884 to €32,826
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€134,170
Gross operating margin
-€118,325
Staff costs
-€8,868
Depreciation
+€6,843
Write-downs
+€37,692
Other operating charges
-€27,941
Financial income
-€5,850
Financial charges
+€4,172
Taxes
+€274
Result 2025
€22,166
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€519,112
Investment
-€577,332
Financing
€0
Cash 2024
€566,450
From operations (derived)
+€519,112
Net result for the year
+€22,166
Depreciation
+€210,936
Stocks and contracts
+€78,375
Receivables within one year
+€254,522
Deferred charges and accrued income
-€1,935
Trade debts
-€60,512
Tax, wage and social debts
+€13,163
Accrued charges and deferred income
+€2,397
Investment (derived)
-€577,332
Investment in fixed assets (net)
-€75,610
Current investments
-€501,722
Cash 2025
€508,230
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,144,596 | €6,121,810 | -€22,786 | -0.4% |
| Fixed assets | 21/28 | €3,623,218 | €3,487,892 | -€135,326 | -3.7% |
| Intangible fixed assets | 21 | €838,712 | €670,051 | -€168,661 | -20.1% |
| Tangible fixed assets | 22/27 | €70,520 | €63,220 | -€7,300 | -10.4% |
| Plant, machinery and equipment | 23 | €61,338 | €28,749 | -€32,590 | -53.1% |
| Furniture and vehicles | 24 | €8,354 | €12,423 | +€4,069 | +48.7% |
| Other tangible fixed assets | 26 | €828 | €716 | -€112 | -13.5% |
| Assets under construction and advance payments | 27 | - | €21,332 | +€21,332 | |
| Financial fixed assets | 28 | €2,713,986 | €2,754,621 | +€40,635 | +1.5% |
| Current assets | 29/58 | €2,521,378 | €2,633,918 | +€112,540 | +4.5% |
| Stocks and contracts in progress | 3 | €563,971 | €485,597 | -€78,375 | -13.9% |
| Stocks | 30/36 | €563,971 | €485,597 | -€78,375 | -13.9% |
| Amounts receivable within one year | 40/41 | €1,380,098 | €1,125,576 | -€254,522 | -18.4% |
| Trade receivables | 40 | €525,605 | €458,784 | -€66,821 | -12.7% |
| Other amounts receivable | 41 | €854,492 | €666,791 | -€187,701 | -22.0% |
| Current investments | 50/53 | - | €501,722 | +€501,722 | |
| Cash at bank and in hand | 54/58 | €566,450 | €508,230 | -€58,220 | -10.3% |
| Deferred charges and accrued income | 490/1 | €10,858 | €12,794 | +€1,935 | +17.8% |
| Total equity and liabilities | 10/49 | €6,144,596 | €6,121,810 | -€22,786 | -0.4% |
| Equity | 10/15 | €5,622,249 | €5,644,414 | +€22,166 | +0.4% |
| Contributions | 10/11 | €5,980,426 | €5,980,426 | = | 0.0% |
| Capital | 10 | €5,980,426 | €5,980,426 | = | 0.0% |
| Issued capital | 100 | €5,980,426 | €5,980,426 | = | 0.0% |
| Reserves | 13 | €197,002 | €197,002 | = | 0.0% |
| Non-distributable reserves | 130/1 | €13,015 | €13,015 | = | 0.0% |
| Legal reserve | 130 | €13,015 | €13,015 | = | 0.0% |
| Distributable reserves | 133 | €183,987 | €183,987 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€555,180 | -€533,014 | +€22,166 | +4.0% |
| Amounts payable | 17/49 | €522,347 | €477,396 | -€44,951 | -8.6% |
| Amounts payable within one year | 42/48 | €418,677 | €371,328 | -€47,349 | -11.3% |
| Trade debts | 44 | €273,402 | €212,890 | -€60,512 | -22.1% |
| Suppliers | 440/4 | €273,402 | €212,890 | -€60,512 | -22.1% |
| Taxes, remuneration and social security | 45 | €145,275 | €158,438 | +€13,163 | +9.1% |
| Taxes | 450/3 | €25,318 | €22,960 | -€2,358 | -9.3% |
| Remuneration and social security | 454/9 | €119,957 | €135,478 | +€15,521 | +12.9% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €103,670 | €106,068 | +€2,397 | +2.3% |
| Non-recurring operating income | 76A | €4,149 | €3,681 | -€468 | -11.3% |
| Remuneration, social security and pensions | 62 | €819,756 | €828,625 | +€8,868 | +1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €217,779 | €210,936 | -€6,843 | -3.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€1,345 | -€39,037 | -€37,692 | -2,802% |
| Other operating charges | 640/8 | €4,884 | €32,826 | +€27,941 | +572% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €1,161,501 | €1,043,176 | -€118,325 | -10.2% |
| Operating profit (loss) | 9901 | €120,426 | €9,826 | -€110,600 | -91.8% |
| Financial income | 75/76B | €27,076 | €21,225 | -€5,850 | -21.6% |
| Recurring financial income | 75 | €27,076 | €21,225 | -€5,850 | -21.6% |
| Financial charges | 65/66B | €12,524 | €8,352 | -€4,172 | -33.3% |
| Recurring financial charges | 65 | €12,524 | €8,352 | -€4,172 | -33.3% |
| Profit (loss) for the period before taxes | 9903 | €134,978 | €22,700 | -€112,278 | -83.2% |
| Income taxes | 67/77 | €808 | €534 | -€274 | -33.9% |
| Profit (loss) for the period | 9904 | €134,170 | €22,166 | -€112,005 | -83.5% |
| Profit (loss) for the period to be appropriated | 9905 | €134,170 | €22,166 | -€112,005 | -83.5% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.