Top Consulting: 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 Consulting
Largest movements
- Cash -€43,005
down €43,005 (-99.7%), from €43,137 to €132
mainly Trade debts (-€107,439)
- Receivables within one year -€9,678
down €9,678 (-2.4%), from €409,702 to €400,024
of which Other amounts receivable: -€15,000
- Tangible fixed assets -€8,569
down €8,569 (-37.5%), from €22,879 to €14,310
- Trade debts -€107,439
down €107,439 (-34.7%), from €309,191 to €201,752
- Short-term financial debts +€37,086
up €37,086 (+26.9%), from €137,686 to €174,772
- Tax, wage and social debts +€5,917
up €5,917 (+41.6%), from €14,229 to €20,147
of which Taxes: +€4,648
- Gross operating margin +€15,436
up €15,436 (+14.3%), from €108,185 to €123,621
- Depreciation +€7,367
up €7,367 (+613.1%), from €1,202 to €8,569
- Financial charges -€5,545
down €5,545 (-36.5%), from €15,184 to €9,639
- Staff costs +€3,235
up €3,235 (+3.4%), from €94,285 to €97,520
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 | €476,880 | €414,771 | -€62,109 | -13.0% |
| Fixed assets | 21/28 | €22,879 | €14,310 | -€8,569 | -37.5% |
| Tangible fixed assets | 22/27 | €22,879 | €14,310 | -€8,569 | -37.5% |
| Furniture and vehicles | 24 | €22,879 | €14,310 | -€8,569 | -37.5% |
| Current assets | 29/58 | €454,001 | €400,461 | -€53,539 | -11.8% |
| Amounts receivable within one year | 40/41 | €409,702 | €400,024 | -€9,678 | -2.4% |
| Trade receivables | 40 | €394,702 | €400,024 | +€5,322 | +1.3% |
| Other amounts receivable | 41 | €15,000 | - | -€15,000 | |
| Cash at bank and in hand | 54/58 | €43,137 | €132 | -€43,005 | -99.7% |
| Deferred charges and accrued income | 490/1 | €1,162 | €306 | -€856 | -73.7% |
| Total equity and liabilities | 10/49 | €476,880 | €414,771 | -€62,109 | -13.0% |
| Equity | 10/15 | €15,774 | €18,101 | +€2,327 | +14.8% |
| Contributions | 10/11 | €12,605 | €12,605 | = | 0.0% |
| Reserves | 13 | €2,611 | €2,611 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | - | -€2,500 | |
| Other | 1319 | - | €2,500 | +€2,500 | |
| Distributable reserves | 133 | €111 | €111 | = | 0.0% |
| Profit (loss) carried forward | 14 | €558 | €2,885 | +€2,327 | +416.7% |
| Amounts payable | 17/49 | €461,106 | €396,670 | -€64,435 | -14.0% |
| Amounts payable within one year | 42/48 | €461,106 | €396,670 | -€64,435 | -14.0% |
| Financial debts | 43 | €137,686 | €174,772 | +€37,086 | +26.9% |
| Credit institutions | 430/8 | €137,686 | €174,772 | +€37,086 | +26.9% |
| Trade debts | 44 | €309,191 | €201,752 | -€107,439 | -34.7% |
| Suppliers | 440/4 | €309,191 | €201,752 | -€107,439 | -34.7% |
| Taxes, remuneration and social security | 45 | €14,229 | €20,147 | +€5,917 | +41.6% |
| Taxes | 450/3 | €2,114 | €6,762 | +€4,648 | +219.9% |
| Remuneration and social security | 454/9 | €12,115 | €13,385 | +€1,269 | +10.5% |
| Remuneration, social security and pensions | 62 | €94,285 | €97,520 | +€3,235 | +3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,202 | €8,569 | +€7,367 | +613.1% |
| Other operating charges | 640/8 | €3,956 | €5,131 | +€1,175 | +29.7% |
| Gross operating margin | 9900 | €108,185 | €123,621 | +€15,436 | +14.3% |
| Operating profit (loss) | 9901 | €8,743 | €12,401 | +€3,658 | +41.8% |
| Financial charges | 65/66B | €15,184 | €9,639 | -€5,545 | -36.5% |
| Recurring financial charges | 65 | €15,184 | €9,639 | -€5,545 | -36.5% |
| Profit (loss) for the period before taxes | 9903 | -€6,441 | €2,762 | +€9,203 | |
| Income taxes | 67/77 | - | €435 | +€435 | |
| Profit (loss) for the period | 9904 | -€6,441 | €2,327 | +€8,768 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,441 | €2,327 | +€8,768 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.