TOP CONSULT: 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 CONSULT
Largest movements
- Tangible fixed assets -€23,635
down €23,635 (-25.7%), from €92,131 to €68,496
of which Furniture and vehicles: -€22,832
- Receivables within one year -€1,822
down €1,822 (-8.6%), from €21,066 to €19,244
of which Trade receivables: -€1,822
- Trade debts -€34,897
down €34,897 (-72.4%), from €48,198 to €13,301
- Reserves +€4,769
up €4,769 (+256.4%), from €1,860 to €6,629
of which Distributable reserves: +€4,769
- Tax, wage and social debts +€3,943
up €3,943 (+101.2%), from €3,895 to €7,838
- Turnover +€21,236
up €21,236 (+24.8%), from €85,579 to €106,815
- Purchases and services +€11,595
up €11,595 (+21.4%), from €54,302 to €65,897
- Gross operating margin +€9,641
up €9,641 (+30.8%), from €31,277 to €40,918
- Taxes +€3,054
up €3,054 (+202.1%), from €1,511 to €4,565
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €124,857 | €98,672 | -€26,185 | -21.0% |
| Fixed assets | 21/28 | €102,668 | €79,033 | -€23,635 | -23.0% |
| Tangible fixed assets | 22/27 | €92,131 | €68,496 | -€23,635 | -25.7% |
| Plant, machinery and equipment | 23 | €803 | €0 | -€803 | -100.0% |
| Furniture and vehicles | 24 | €91,328 | €68,496 | -€22,832 | -25.0% |
| Financial fixed assets | 28 | €10,537 | €10,537 | = | 0.0% |
| Current assets | 29/58 | €22,189 | €19,639 | -€2,550 | -11.5% |
| Amounts receivable within one year | 40/41 | €21,066 | €19,244 | -€1,822 | -8.6% |
| Trade receivables | 40 | €16,929 | €15,107 | -€1,822 | -10.8% |
| Other amounts receivable | 41 | €4,137 | €4,137 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,123 | €395 | -€728 | -64.8% |
| Total equity and liabilities | 10/49 | €124,857 | €98,672 | -€26,185 | -21.0% |
| Equity | 10/15 | €69,838 | €74,607 | +€4,769 | +6.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €6,629 | +€4,769 | +256.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | - | €4,769 | +€4,769 | |
| Profit (loss) carried forward | 14 | €61,778 | €61,778 | = | 0.0% |
| Amounts payable | 17/49 | €55,019 | €24,065 | -€30,954 | -56.3% |
| Amounts payable within one year | 42/48 | €55,019 | €24,065 | -€30,954 | -56.3% |
| Trade debts | 44 | €48,198 | €13,301 | -€34,897 | -72.4% |
| Suppliers | 440/4 | €48,198 | €13,301 | -€34,897 | -72.4% |
| Taxes, remuneration and social security | 45 | €3,895 | €7,838 | +€3,943 | +101.2% |
| Taxes | 450/3 | €3,895 | €7,838 | +€3,943 | +101.2% |
| Other amounts payable | 47/48 | €2,926 | €2,926 | = | 0.0% |
| Turnover | 70 | €85,579 | €106,815 | +€21,236 | +24.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €54,302 | €65,897 | +€11,595 | +21.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,019 | €23,635 | -€384 | -1.6% |
| Other operating charges | 640/8 | €2,526 | €2,558 | +€32 | +1.3% |
| Gross operating margin | 9900 | €31,277 | €40,918 | +€9,641 | +30.8% |
| Operating profit (loss) | 9901 | €4,732 | €14,725 | +€9,993 | +211.2% |
| Financial income | 75/76B | - | €6 | +€6 | |
| Recurring financial income | 75 | - | €6 | +€6 | |
| Financial charges | 65/66B | €1,205 | €1,217 | +€12 | +1.0% |
| Recurring financial charges | 65 | €1,205 | €1,217 | +€12 | +1.0% |
| Profit (loss) for the period before taxes | 9903 | €3,527 | €13,514 | +€9,987 | +283.2% |
| Income taxes | 67/77 | €1,511 | €4,565 | +€3,054 | +202.1% |
| Profit (loss) for the period | 9904 | €2,016 | €8,949 | +€6,933 | +343.9% |
| Profit (loss) for the period to be appropriated | 9905 | €2,016 | €8,949 | +€6,933 | +343.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.