TOP BUSINESS: what changed
TOP BUSINESS
Largest movements
- Cash +€10,994
up €10,994 (+29,737%), from €37 to €11,031
mainly Net result for the year (+€28,559) and Receivables within one year (+€6,746)
- Receivables within one year -€6,746
down €6,746 (-19.2%), from €35,090 to €28,344
- Other debts -€28,814
no longer reported in 2026 (was €28,814)
- Profit (loss) carried forward +€28,559
up €28,559 (+15.9%), from -€179,489 to -€150,931
- Tax, wage and social debts +€4,670
up €4,670 (+9.7%), from €48,067 to €52,737
- Gross operating margin -€72,767
down €72,767 (-45.7%), from €159,215 to €86,449
- Staff costs +€5,000
up €5,000 (+11.1%), from €45,000 to €50,000
- Taxes -€2,538
down €2,538 (-24.6%), from €10,304 to €7,766
Change in the result, 2025 to 2026
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 2025 and 2026 balance sheets and the 2026 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 | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €35,127 | €39,375 | +€4,248 | +12.1% |
| Current assets | 29/58 | €35,127 | €39,375 | +€4,248 | +12.1% |
| Amounts receivable within one year | 40/41 | €35,090 | €28,344 | -€6,746 | -19.2% |
| Trade receivables | 40 | €35,090 | €28,344 | -€6,746 | -19.2% |
| Cash at bank and in hand | 54/58 | €37 | €11,031 | +€10,994 | +29,737% |
| Total equity and liabilities | 10/49 | €35,127 | €39,375 | +€4,248 | +12.1% |
| Equity | 10/15 | -€43,089 | -€14,531 | +€28,559 | +66.3% |
| Contributions | 10/11 | €124,000 | €124,000 | = | 0.0% |
| Capital | 10 | €124,000 | €124,000 | = | 0.0% |
| Issued capital | 100 | €124,000 | €124,000 | = | 0.0% |
| Reserves | 13 | €12,400 | €12,400 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,400 | €12,400 | = | 0.0% |
| Legal reserve | 130 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€179,489 | -€150,931 | +€28,559 | +15.9% |
| Amounts payable | 17/49 | €78,216 | €53,906 | -€24,311 | -31.1% |
| Amounts payable within one year | 42/48 | €78,216 | €53,906 | -€24,311 | -31.1% |
| Trade debts | 44 | €1,335 | €1,169 | -€167 | -12.5% |
| Suppliers | 440/4 | €1,335 | €1,169 | -€167 | -12.5% |
| Taxes, remuneration and social security | 45 | €48,067 | €52,737 | +€4,670 | +9.7% |
| Taxes | 450/3 | €48,067 | €52,737 | +€4,670 | +9.7% |
| Other amounts payable | 47/48 | €28,814 | - | -€28,814 | |
| Remuneration, social security and pensions | 62 | €45,000 | €50,000 | +€5,000 | +11.1% |
| Other operating charges | 640/8 | €1,147 | €33 | -€1,114 | -97.1% |
| Gross operating margin | 9900 | €159,215 | €86,449 | -€72,767 | -45.7% |
| Operating profit (loss) | 9901 | €113,069 | €36,416 | -€76,653 | -67.8% |
| Financial charges | 65/66B | €304 | €91 | -€213 | -70.1% |
| Recurring financial charges | 65 | €304 | €91 | -€213 | -70.1% |
| Profit (loss) for the period before taxes | 9903 | €112,765 | €36,325 | -€76,440 | -67.8% |
| Income taxes | 67/77 | €10,304 | €7,766 | -€2,538 | -24.6% |
| Profit (loss) for the period | 9904 | €102,461 | €28,559 | -€73,902 | -72.1% |
| Profit (loss) for the period to be appropriated | 9905 | €102,461 | €28,559 | -€73,902 | -72.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.