TOP BUILDING: 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 BUILDING
Largest movements
- Stocks and contracts -€20,294
down €20,294 (-79.6%), from €25,494 to €5,200
- Profit (loss) carried forward -€14,041
new in 2023: -€14,041
- Tax, wage and social debts -€7,423
down €7,423 (-73.3%), from €10,129 to €2,706
- Other debts +€557
up €557 (+25.9%), from €2,148 to €2,705
- Trade debts +€453
up €453 (+69.1%), from €656 to €1,109
- Gross operating margin -€20,656
down €20,656, from €7,560 to -€13,095
- Taxes -€1,292
down €1,292 (-64.4%), from €2,006 to €714
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €44,745 | €24,328 | -€20,417 | -45.6% |
| Current assets | 29/58 | €44,745 | €24,328 | -€20,417 | -45.6% |
| Stocks and contracts in progress | 3 | €25,494 | €5,200 | -€20,294 | -79.6% |
| Contracts in progress | 37 | €25,494 | €5,200 | -€20,294 | -79.6% |
| Amounts receivable within one year | 40/41 | €19,201 | €19,124 | -€77 | -0.4% |
| Trade receivables | 40 | €18,057 | €18,515 | +€458 | +2.5% |
| Other amounts receivable | 41 | €1,144 | €609 | -€535 | -46.8% |
| Cash at bank and in hand | 54/58 | €50 | €4 | -€46 | -92.4% |
| Total equity and liabilities | 10/49 | €44,745 | €24,328 | -€20,417 | -45.6% |
| Equity | 10/15 | €31,465 | €17,424 | -€14,041 | -44.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €30,465 | €30,465 | = | 0.0% |
| Distributable reserves | 133 | €30,465 | €30,465 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€14,041 | -€14,041 | |
| Amounts payable | 17/49 | €13,280 | €6,904 | -€6,376 | -48.0% |
| Amounts payable within one year | 42/48 | €12,933 | €6,520 | -€6,413 | -49.6% |
| Trade debts | 44 | €656 | €1,109 | +€453 | +69.1% |
| Suppliers | 440/4 | €656 | €1,109 | +€453 | +69.1% |
| Taxes, remuneration and social security | 45 | €10,129 | €2,706 | -€7,423 | -73.3% |
| Taxes | 450/3 | €10,129 | €2,706 | -€7,423 | -73.3% |
| Other amounts payable | 47/48 | €2,148 | €2,705 | +€557 | +25.9% |
| Accrued charges and deferred income | 492/3 | €348 | €384 | +€37 | +10.6% |
| Other operating charges | 640/8 | €111 | €112 | +€1 | +0.9% |
| Gross operating margin | 9900 | €7,560 | -€13,095 | -€20,656 | |
| Operating profit (loss) | 9901 | €7,449 | -€13,207 | -€20,657 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €84 | €120 | +€36 | +43.6% |
| Recurring financial charges | 65 | €84 | €120 | +€36 | +43.6% |
| Profit (loss) for the period before taxes | 9903 | €7,366 | -€13,327 | -€20,693 | |
| Income taxes | 67/77 | €2,006 | €714 | -€1,292 | -64.4% |
| Profit (loss) for the period | 9904 | €5,360 | -€14,041 | -€19,401 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,360 | -€14,041 | -€19,401 |
Source: filed annual accounts (NBB), financial years ended 30 September 2022 and 30 September 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.