D.M.E TOPANA: 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.
D.M.E TOPANA
Largest movements
- Receivables within one year +€12,258
up €12,258 (+289.6%), from €4,233 to €16,491
- Cash -€2,618
down €2,618 (-52.5%), from €4,983 to €2,365
mainly Receivables within one year (-€12,258) and Net result for the year (-€3,200)
- Stocks and contracts +€2,353
up €2,353 (+11.4%), from €20,594 to €22,946
- Tax, wage and social debts +€7,746
up €7,746 (+70.1%), from €11,043 to €18,790
of which Remuneration and social security: +€8,773
- Trade debts +€7,039
up €7,039 (+66.9%), from €10,527 to €17,566
- Profit (loss) carried forward -€3,200
down €3,200 (-31.2%), from -€10,243 to -€13,443
- Gross operating margin +€1,271
up €1,271 (+33.0%), from -€3,850 to -€2,578
- Financial charges +€128
up €128 (+146.3%), from €87 to €215
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 | €30,581 | €42,166 | +€11,585 | +37.9% |
| Fixed assets | 21/28 | €771 | €364 | -€407 | -52.8% |
| Tangible fixed assets | 22/27 | €771 | €364 | -€407 | -52.8% |
| Plant, machinery and equipment | 23 | €771 | €364 | -€407 | -52.8% |
| Current assets | 29/58 | €29,810 | €41,802 | +€11,992 | +40.2% |
| Stocks and contracts in progress | 3 | €20,594 | €22,946 | +€2,353 | +11.4% |
| Stocks | 30/36 | €20,594 | €22,946 | +€2,353 | +11.4% |
| Amounts receivable within one year | 40/41 | €4,233 | €16,491 | +€12,258 | +289.6% |
| Trade receivables | 40 | €4,233 | €16,491 | +€12,258 | +289.6% |
| Cash at bank and in hand | 54/58 | €4,983 | €2,365 | -€2,618 | -52.5% |
| Total equity and liabilities | 10/49 | €30,581 | €42,166 | +€11,585 | +37.9% |
| Equity | 10/15 | -€4,243 | -€7,443 | -€3,200 | -75.4% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,243 | -€13,443 | -€3,200 | -31.2% |
| Amounts payable | 17/49 | €34,824 | €49,609 | +€14,785 | +42.5% |
| Amounts payable within one year | 42/48 | €34,824 | €49,609 | +€14,785 | +42.5% |
| Trade debts | 44 | €10,527 | €17,566 | +€7,039 | +66.9% |
| Suppliers | 440/4 | €10,527 | €17,566 | +€7,039 | +66.9% |
| Taxes, remuneration and social security | 45 | €11,043 | €18,790 | +€7,746 | +70.1% |
| Taxes | 450/3 | €1,317 | €291 | -€1,026 | -77.9% |
| Remuneration and social security | 454/9 | €9,726 | €18,499 | +€8,773 | +90.2% |
| Other amounts payable | 47/48 | €13,253 | €13,253 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €407 | €407 | = | 0.0% |
| Gross operating margin | 9900 | -€3,850 | -€2,578 | +€1,271 | +33.0% |
| Operating profit (loss) | 9901 | -€4,257 | -€2,986 | +€1,271 | +29.9% |
| Financial charges | 65/66B | €87 | €215 | +€128 | +146.3% |
| Recurring financial charges | 65 | €87 | €215 | +€128 | +146.3% |
| Profit (loss) for the period before taxes | 9903 | -€4,344 | -€3,200 | +€1,144 | +26.3% |
| Profit (loss) for the period | 9904 | -€4,344 | -€3,200 | +€1,144 | +26.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,344 | -€3,200 | +€1,144 | +26.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.