TOP-ASSIST: 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-ASSIST
Largest movements
- Stocks and contracts +€446,176
up €446,176 (+448%), from €99,626 to €545,802
- Cash -€227,009
down €227,009 (-51.4%), from €442,034 to €215,025
mainly Stocks and contracts (-€446,176) and Contributions, distributions and other (-€151,969)
- Deferred charges and accrued income +€19,956
up €19,956 (+65,067%), from €31 to €19,987
- Receivables within one year +€10,689
up €10,689 (+27.4%), from €39,051 to €49,740
of which Other amounts receivable: +€39,646
- Advances received +€357,744
up €357,744, from €0 to €357,744
- Reserves -€151,969
down €151,969 (-25.9%), from €586,217 to €434,248
- Other debts +€50,026
up €50,026 (+48,129%), from €104 to €50,129
- Gross operating margin -€141,156
down €141,156, from €140,302 to -€854
- Taxes -€45,001
down €45,001 (-98.7%), from €45,601 to €599
- Financial income +€1,888
up €1,888 (+37.5%), from €5,038 to €6,926
- Other operating charges +€1,493
up €1,493 (+86.7%), from €1,722 to €3,215
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.
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 | €580,742 | €830,554 | +€249,812 | +43.0% |
| Current assets | 29/58 | €580,742 | €830,554 | +€249,812 | +43.0% |
| Stocks and contracts in progress | 3 | €99,626 | €545,802 | +€446,176 | +448% |
| Stocks | 30/36 | €99,626 | €545,802 | +€446,176 | +448% |
| Amounts receivable within one year | 40/41 | €39,051 | €49,740 | +€10,689 | +27.4% |
| Trade receivables | 40 | €28,957 | €0 | -€28,957 | -100% |
| Other amounts receivable | 41 | €10,094 | €49,740 | +€39,646 | +393% |
| Cash at bank and in hand | 54/58 | €442,034 | €215,025 | -€227,009 | -51.4% |
| Deferred charges and accrued income | 490/1 | €31 | €19,987 | +€19,956 | +65,067% |
| Total equity and liabilities | 10/49 | €580,742 | €830,554 | +€249,812 | +43.0% |
| Equity | 10/15 | €571,514 | €420,997 | -€150,518 | -26.3% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €586,217 | €434,248 | -€151,969 | -25.9% |
| Distributable reserves | 133 | €586,217 | €434,248 | -€151,969 | -25.9% |
| Profit (loss) carried forward | 14 | -€21,703 | -€20,251 | +€1,452 | +6.7% |
| Amounts payable | 17/49 | €9,228 | €409,557 | +€400,330 | +4,338% |
| Amounts payable within one year | 42/48 | €9,228 | €409,557 | +€400,330 | +4,338% |
| Trade debts | 44 | €6,865 | €1,085 | -€5,781 | -84.2% |
| Suppliers | 440/4 | €6,865 | €1,085 | -€5,781 | -84.2% |
| Advances received on contracts in progress | 46 | €0 | €357,744 | +€357,744 | |
| Taxes, remuneration and social security | 45 | €2,258 | €599 | -€1,659 | -73.5% |
| Taxes | 450/3 | €2,258 | €599 | -€1,659 | -73.5% |
| Other amounts payable | 47/48 | €104 | €50,129 | +€50,026 | +48,129% |
| Other operating charges | 640/8 | €1,722 | €3,215 | +€1,493 | +86.7% |
| Gross operating margin | 9900 | €140,302 | -€854 | -€141,156 | |
| Operating profit (loss) | 9901 | €138,580 | -€4,070 | -€142,649 | |
| Financial income | 75/76B | €5,038 | €6,926 | +€1,888 | +37.5% |
| Recurring financial income | 75 | €5,038 | €6,926 | +€1,888 | +37.5% |
| Financial charges | 65/66B | €301 | €805 | +€504 | +167% |
| Recurring financial charges | 65 | €301 | €805 | +€504 | +167% |
| Profit (loss) for the period before taxes | 9903 | €143,317 | €2,051 | -€141,266 | -98.6% |
| Income taxes | 67/77 | €45,601 | €599 | -€45,001 | -98.7% |
| Profit (loss) for the period | 9904 | €97,716 | €1,452 | -€96,264 | -98.5% |
| Profit (loss) for the period to be appropriated | 9905 | €97,716 | €1,452 | -€96,264 | -98.5% |
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 28 October 2026 via checked.be.