TOP CONFORT: 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 CONFORT
Largest movements
- Tangible fixed assets +€77,377
up €77,377 (+2,146%), from €3,606 to €80,983
of which Land and buildings: +€67,074
- Cash +€17,056
up €17,056 (+59.8%), from €28,541 to €45,597
mainly Other debts (+€103,165) and Net result for the year (+€39,522)
- Receivables within one year +€13,224
up €13,224 (+47.9%), from €27,608 to €40,832
of which Trade receivables: +€18,881
- Stocks and contracts -€12,352
no longer reported in 2025 (was €12,352)
- Other debts +€103,165
up €103,165 (+606%), from €17,035 to €120,200
- Profit (loss) carried forward -€45,478
down €45,478 (-93.0%), from €48,880 to €3,402
- Trade debts +€34,087
new in 2025: €34,087
- Advances received +€2,717
up €2,717 (+136%), from €2,000 to €4,717
- Gross operating margin -€5,163
down €5,163 (-8.2%), from €63,086 to €57,923
- Financial charges +€1,235
up €1,235 (+806%), from €153 to €1,388
- Depreciation +€983
up €983 (+121%), from €815 to €1,799
- Taxes -€821
down €821 (-5.2%), from €15,691 to €14,869
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 | €72,356 | €167,642 | +€95,286 | +132% |
| Fixed assets | 21/28 | €3,606 | €80,983 | +€77,377 | +2,146% |
| Tangible fixed assets | 22/27 | €3,606 | €80,983 | +€77,377 | +2,146% |
| Land and buildings | 22 | - | €67,074 | +€67,074 | |
| Plant, machinery and equipment | 23 | - | €11,370 | +€11,370 | |
| Furniture and vehicles | 24 | €3,606 | €2,539 | -€1,066 | -29.6% |
| Current assets | 29/58 | €68,750 | €86,659 | +€17,909 | +26.0% |
| Stocks and contracts in progress | 3 | €12,352 | - | -€12,352 | |
| Stocks | 30/36 | €12,352 | - | -€12,352 | |
| Amounts receivable within one year | 40/41 | €27,608 | €40,832 | +€13,224 | +47.9% |
| Trade receivables | 40 | €21,486 | €40,367 | +€18,881 | +87.9% |
| Other amounts receivable | 41 | €6,122 | €465 | -€5,657 | -92.4% |
| Cash at bank and in hand | 54/58 | €28,541 | €45,597 | +€17,056 | +59.8% |
| Deferred charges and accrued income | 490/1 | €248 | €230 | -€18 | -7.3% |
| Total equity and liabilities | 10/49 | €72,356 | €167,642 | +€95,286 | +132% |
| Equity | 10/15 | €51,380 | €5,902 | -€45,478 | -88.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,880 | €3,402 | -€45,478 | -93.0% |
| Amounts payable | 17/49 | €20,976 | €161,739 | +€140,764 | +671% |
| Amounts payable within one year | 42/48 | €20,976 | €161,739 | +€140,764 | +671% |
| Trade debts | 44 | - | €34,087 | +€34,087 | |
| Suppliers | 440/4 | - | €34,087 | +€34,087 | |
| Advances received on contracts in progress | 46 | €2,000 | €4,717 | +€2,717 | +136% |
| Taxes, remuneration and social security | 45 | €1,941 | €2,735 | +€794 | +40.9% |
| Taxes | 450/3 | €1,941 | €2,735 | +€794 | +40.9% |
| Other amounts payable | 47/48 | €17,035 | €120,200 | +€103,165 | +606% |
| Remuneration, social security and pensions | 62 | €111 | - | -€111 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €815 | €1,799 | +€983 | +121% |
| Other operating charges | 640/8 | €536 | €548 | +€12 | +2.3% |
| Gross operating margin | 9900 | €63,086 | €57,923 | -€5,163 | -8.2% |
| Operating profit (loss) | 9901 | €61,624 | €55,576 | -€6,048 | -9.8% |
| Financial income | 75/76B | - | €204 | +€204 | |
| Recurring financial income | 75 | - | €204 | +€204 | |
| Financial charges | 65/66B | €153 | €1,388 | +€1,235 | +806% |
| Recurring financial charges | 65 | €153 | €1,388 | +€1,235 | +806% |
| Profit (loss) for the period before taxes | 9903 | €61,471 | €54,392 | -€7,079 | -11.5% |
| Income taxes | 67/77 | €15,691 | €14,869 | -€821 | -5.2% |
| Profit (loss) for the period | 9904 | €45,780 | €39,522 | -€6,258 | -13.7% |
| Profit (loss) for the period to be appropriated | 9905 | €45,780 | €39,522 | -€6,258 | -13.7% |
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 23 October 2026 via checked.be.