TOP BIZ: what changed
TOP BIZ
Largest movements
- Cash +€56,945
up €56,945 (+646%), from €8,815 to €65,760
mainly Net result for the year (+€19,663) and Receivables within one year (+€16,302)
- Receivables within one year -€16,302
down €16,302 (-52.0%), from €31,341 to €15,039
of which Other amounts receivable: -€8,775
- Tangible fixed assets -€7,259
down €7,259 (-12.7%), from €57,024 to €49,765
of which Furniture and vehicles: -€7,913
- Profit (loss) carried forward +€19,663
up €19,663 (+38.7%), from €50,779 to €70,442
- Trade debts +€14,468
up €14,468 (+70.0%), from €20,657 to €35,125
- Debts after one year -€9,742
down €9,742 (-19.8%), from €49,106 to €39,364
- Other debts +€6,116
up €6,116 (+547%), from €1,118 to €7,234
- Tax, wage and social debts +€4,281
up €4,281 (+41.0%), from €10,453 to €14,734
of which Taxes: +€2,826
- Gross operating margin +€77,684
up €77,684 (+585%), from €13,286 to €90,971
- Depreciation +€10,228
up €10,228 (+343%), from €2,979 to €13,207
- Taxes +€7,121
up €7,121 (+156%), from €4,559 to €11,680
- Staff costs -€4,583
down €4,583 (-16.0%), from €28,708 to €24,125
- Financial charges +€1,436
up €1,436 (+91.7%), from €1,566 to €3,002
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €191,995 | €225,349 | +€33,354 | +17.4% |
| Fixed assets | 21/28 | €61,359 | €54,100 | -€7,259 | -11.8% |
| Tangible fixed assets | 22/27 | €57,024 | €49,765 | -€7,259 | -12.7% |
| Land and buildings | 22 | €330 | €105 | -€225 | -68.1% |
| Plant, machinery and equipment | 23 | €1,942 | €2,821 | +€879 | +45.2% |
| Furniture and vehicles | 24 | €54,751 | €46,839 | -€7,913 | -14.5% |
| Financial fixed assets | 28 | €4,335 | €4,335 | = | 0.0% |
| Current assets | 29/58 | €130,636 | €171,249 | +€40,613 | +31.1% |
| Stocks and contracts in progress | 3 | €90,450 | €90,450 | = | 0.0% |
| Stocks | 30/36 | €90,450 | €90,450 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €31,341 | €15,039 | -€16,302 | -52.0% |
| Trade receivables | 40 | €7,527 | - | -€7,527 | |
| Other amounts receivable | 41 | €23,814 | €15,039 | -€8,775 | -36.8% |
| Cash at bank and in hand | 54/58 | €8,815 | €65,760 | +€56,945 | +646% |
| Deferred charges and accrued income | 490/1 | €30 | - | -€30 | |
| Total equity and liabilities | 10/49 | €191,995 | €225,349 | +€33,354 | +17.4% |
| Equity | 10/15 | €91,615 | €111,278 | +€19,663 | +21.5% |
| Contributions | 10/11 | €17,500 | €17,500 | = | 0.0% |
| Contributions outside capital | 11 | €17,500 | - | -€17,500 | |
| Other | 1109/19 | €17,500 | - | -€17,500 | |
| Reserves | 13 | €23,336 | €23,336 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €21,476 | €21,476 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,779 | €70,442 | +€19,663 | +38.7% |
| Amounts payable | 17/49 | €100,380 | €114,070 | +€13,690 | +13.6% |
| Amounts payable after more than one year | 17 | €49,106 | €39,364 | -€9,742 | -19.8% |
| Financial debts | 170/4 | €49,106 | €39,364 | -€9,742 | -19.8% |
| Amounts payable within one year | 42/48 | €51,274 | €74,707 | +€23,432 | +45.7% |
| Current portion of amounts payable after more than one year | 42 | €16,379 | €14,742 | -€1,637 | -10.0% |
| Financial debts | 43 | €2,667 | €2,872 | +€205 | +7.7% |
| Credit institutions | 430/8 | €2,667 | €2,872 | +€205 | +7.7% |
| Trade debts | 44 | €20,657 | €35,125 | +€14,468 | +70.0% |
| Suppliers | 440/4 | €20,657 | €35,125 | +€14,468 | +70.0% |
| Taxes, remuneration and social security | 45 | €10,453 | €14,734 | +€4,281 | +41.0% |
| Taxes | 450/3 | €4,661 | €7,487 | +€2,826 | +60.6% |
| Remuneration and social security | 454/9 | €5,793 | €7,247 | +€1,455 | +25.1% |
| Other amounts payable | 47/48 | €1,118 | €7,234 | +€6,116 | +547% |
| Remuneration, social security and pensions | 62 | €28,708 | €24,125 | -€4,583 | -16.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,979 | €13,207 | +€10,228 | +343% |
| Other operating charges | 640/8 | €2,182 | €1,495 | -€687 | -31.5% |
| Non-recurring operating charges | 66A | - | €17,800 | +€17,800 | |
| Gross operating margin | 9900 | €13,286 | €90,971 | +€77,684 | +585% |
| Operating profit (loss) | 9901 | -€20,583 | €34,344 | +€54,926 | |
| Financial income | 75/76B | €2 | €2 | +€0 | +1.8% |
| Recurring financial income | 75 | €2 | €2 | +€0 | +1.8% |
| Financial charges | 65/66B | €1,566 | €3,002 | +€1,436 | +91.7% |
| Recurring financial charges | 65 | €1,566 | €3,002 | +€1,436 | +91.7% |
| Profit (loss) for the period before taxes | 9903 | -€22,147 | €31,343 | +€53,490 | |
| Income taxes | 67/77 | €4,559 | €11,680 | +€7,121 | +156% |
| Profit (loss) for the period | 9904 | -€26,706 | €19,663 | +€46,369 | |
| Profit (loss) for the period to be appropriated | 9905 | -€26,706 | €19,663 | +€46,369 |
Next steps
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.