FB TOPO: 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.
FB TOPO
Largest movements
- Cash +€38,898
up €38,898 (+35.0%), from €110,992 to €149,890
mainly Net result for the year (+€33,402) and Depreciation (+€23,323)
- Deferred charges and accrued income -€14,883
down €14,883 (-65.1%), from €22,856 to €7,973
- Tangible fixed assets -€13,816
down €13,816 (-18.3%), from €75,350 to €61,534
of which Plant, machinery and equipment: -€13,134
- Debts after one year -€8,554
down €8,554 (-41.7%), from €20,514 to €11,960
- Reserves +€8,300
up €8,300 (+6.4%), from €129,500 to €137,800
- Tax, wage and social debts +€4,405
up €4,405 (+400%), from €1,100 to €5,505
- Other debts +€3,509
up €3,509 (+14.8%), from €23,778 to €27,287
- Gross operating margin +€13,683
up €13,683 (+23.2%), from €59,104 to €72,787
- Depreciation -€8,166
down €8,166 (-25.9%), from €31,489 to €23,323
- Taxes +€6,786
up €6,786 (+118%), from €5,733 to €12,519
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.
Derived cash bridge
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 | €246,332 | €256,561 | +€10,228 | +4.2% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €76,055 | €61,990 | -€14,065 | -18.5% |
| Intangible fixed assets | 21 | €705 | €456 | -€249 | -35.3% |
| Tangible fixed assets | 22/27 | €75,350 | €61,534 | -€13,816 | -18.3% |
| Land and buildings | 22 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €71,985 | €58,851 | -€13,134 | -18.2% |
| Furniture and vehicles | 24 | €3,365 | €2,683 | -€682 | -20.3% |
| Current assets | 29/58 | €170,278 | €194,571 | +€24,293 | +14.3% |
| Amounts receivable within one year | 40/41 | €36,429 | €36,707 | +€278 | +0.8% |
| Trade receivables | 40 | €28,568 | €36,707 | +€8,139 | +28.5% |
| Other amounts receivable | 41 | €7,861 | - | -€7,861 | |
| Cash at bank and in hand | 54/58 | €110,992 | €149,890 | +€38,898 | +35.0% |
| Deferred charges and accrued income | 490/1 | €22,856 | €7,973 | -€14,883 | -65.1% |
| Total equity and liabilities | 10/49 | €246,332 | €256,561 | +€10,228 | +4.2% |
| Equity | 10/15 | €187,811 | €196,213 | +€8,402 | +4.5% |
| Contributions | 10/11 | €14,360 | €14,360 | = | 0.0% |
| Reserves | 13 | €129,500 | €137,800 | +€8,300 | +6.4% |
| Distributable reserves | 133 | €129,500 | €137,800 | +€8,300 | +6.4% |
| Profit (loss) carried forward | 14 | €43,951 | €44,053 | +€102 | +0.2% |
| Amounts payable | 17/49 | €58,522 | €60,347 | +€1,826 | +3.1% |
| Amounts payable after more than one year | 17 | €20,514 | €11,960 | -€8,554 | -41.7% |
| Financial debts | 170/4 | €20,514 | €11,960 | -€8,554 | -41.7% |
| Amounts payable within one year | 42/48 | €38,008 | €48,388 | +€10,380 | +27.3% |
| Current portion of amounts payable after more than one year | 42 | €8,213 | €8,554 | +€341 | +4.1% |
| Trade debts | 44 | €4,917 | €7,042 | +€2,125 | +43.2% |
| Suppliers | 440/4 | €4,917 | €7,042 | +€2,125 | +43.2% |
| Taxes, remuneration and social security | 45 | €1,100 | €5,505 | +€4,405 | +400% |
| Taxes | 450/3 | €1,100 | €5,505 | +€4,405 | +400% |
| Other amounts payable | 47/48 | €23,778 | €27,287 | +€3,509 | +14.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,489 | €23,323 | -€8,166 | -25.9% |
| Other operating charges | 640/8 | €876 | €707 | -€169 | -19.3% |
| Gross operating margin | 9900 | €59,104 | €72,787 | +€13,683 | +23.2% |
| Operating profit (loss) | 9901 | €26,739 | €48,757 | +€22,018 | +82.3% |
| Financial income | 75/76B | €23 | €119 | +€96 | +413% |
| Recurring financial income | 75 | €23 | €119 | +€96 | +413% |
| Financial charges | 65/66B | €3,027 | €2,955 | -€72 | -2.4% |
| Recurring financial charges | 65 | €3,027 | €2,955 | -€72 | -2.4% |
| Profit (loss) for the period before taxes | 9903 | €23,736 | €45,921 | +€22,186 | +93.5% |
| Income taxes | 67/77 | €5,733 | €12,519 | +€6,786 | +118% |
| Profit (loss) for the period | 9904 | €18,002 | €33,402 | +€15,400 | +85.5% |
| Profit (loss) for the period to be appropriated | 9905 | €18,002 | €33,402 | +€15,400 | +85.5% |
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 15 October 2026 via checked.be.