TOP CHAPE: what changed
Two fiscal 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 CHAPE
Largest movements
- Financial fixed assets +€300,000
new in 2025: €300,000
- Receivables within one year +€67,053
up €67,053 (+42.8%), from €156,571 to €223,625
of which Other amounts receivable: +€37,745
- Cash +€11,835
up €11,835 (+156.6%), from €7,557 to €19,392
mainly Trade debts (+€304,615) and Net result for the year (+€57,736)
- Trade debts +€304,615
up €304,615 (+1011.1%), from €30,128 to €334,744
- Reserves +€57,736
up €57,736 (+70.3%), from €82,107 to €139,843
of which Distributable reserves: +€57,736
- Tax, wage and social debts +€25,954
up €25,954 (+112.9%), from €22,985 to €48,939
of which Taxes: +€14,604
- Other debts -€9,417
down €9,417 (-91.4%), from €10,309 to €891
- Gross operating margin +€83,348
up €83,348 (+23.1%), from €361,574 to €444,922
- Staff costs +€20,832
up €20,832 (+6.0%), from €344,675 to €365,506
- Taxes +€16,969
up €16,969 (+429.1%), from €3,954 to €20,923
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.
Cash bridge derived
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 | €164,129 | €543,017 | +€378,888 | +230.8% |
| Fixed assets | 21/28 | - | €300,000 | +€300,000 | |
| Financial fixed assets | 28 | - | €300,000 | +€300,000 | |
| Current assets | 29/58 | €164,129 | €243,017 | +€78,888 | +48.1% |
| Amounts receivable within one year | 40/41 | €156,571 | €223,625 | +€67,053 | +42.8% |
| Trade receivables | 40 | €119,637 | €148,946 | +€29,308 | +24.5% |
| Other amounts receivable | 41 | €36,934 | €74,679 | +€37,745 | +102.2% |
| Cash at bank and in hand | 54/58 | €7,557 | €19,392 | +€11,835 | +156.6% |
| Total equity and liabilities | 10/49 | €164,129 | €543,017 | +€378,888 | +230.8% |
| Equity | 10/15 | €100,707 | €158,443 | +€57,736 | +57.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €82,107 | €139,843 | +€57,736 | +70.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €80,247 | €137,983 | +€57,736 | +71.9% |
| Amounts payable | 17/49 | €63,422 | €384,574 | +€321,152 | +506.4% |
| Amounts payable within one year | 42/48 | €63,422 | €384,574 | +€321,152 | +506.4% |
| Trade debts | 44 | €30,128 | €334,744 | +€304,615 | +1011.1% |
| Suppliers | 440/4 | €30,128 | €334,744 | +€304,615 | +1011.1% |
| Taxes, remuneration and social security | 45 | €22,985 | €48,939 | +€25,954 | +112.9% |
| Taxes | 450/3 | €7,093 | €21,697 | +€14,604 | +205.9% |
| Remuneration and social security | 454/9 | €15,892 | €27,242 | +€11,350 | +71.4% |
| Other amounts payable | 47/48 | €10,309 | €891 | -€9,417 | -91.4% |
| Remuneration, social security and pensions | 62 | €344,675 | €365,506 | +€20,832 | +6.0% |
| Other operating charges | 640/8 | €885 | €572 | -€313 | -35.4% |
| Gross operating margin | 9900 | €361,574 | €444,922 | +€83,348 | +23.1% |
| Operating profit (loss) | 9901 | €16,014 | €78,843 | +€62,829 | +392.3% |
| Financial charges | 65/66B | €240 | €184 | -€56 | -23.1% |
| Recurring financial charges | 65 | €240 | €184 | -€56 | -23.1% |
| Profit (loss) for the period before taxes | 9903 | €15,774 | €78,659 | +€62,885 | +398.7% |
| Income taxes | 67/77 | €3,954 | €20,923 | +€16,969 | +429.1% |
| Profit (loss) for the period | 9904 | €11,820 | €57,736 | +€45,916 | +388.5% |
| Profit (loss) for the period to be appropriated | 9905 | €11,820 | €57,736 | +€45,916 | +388.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.