TOP ENTERTAINMENT: 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 ENTERTAINMENT
Largest movements
- Receivables within one year +€1.3m
up €1.3m (+32797.4%), from €3,898 to €1.3m
of which Other amounts receivable: +€1.3m
- Financial fixed assets -€1.1m
down €1.1m (-69.5%), from €1.6m to €500,000
- Reserves +€282,093
up €282,093 (+361.6%), from €78,016 to €360,109
of which Distributable reserves: +€282,093
- Other debts -€111,032
down €111,032 (-56.6%), from €196,150 to €85,118
- Profit (loss) carried forward -€48,940
no longer reported in 2025 (was €48,940)
- Tax, wage and social debts +€26,397
up €26,397 (+1166.4%), from €2,263 to €28,660
of which Taxes: +€26,379
- Financial income +€530,228
new in 2025: €530,228
- Taxes +€25,039
up €25,039 (+721.0%), from €3,473 to €28,512
- Gross operating margin -€8,296
down €8,296 (-38.6%), from €21,500 to €13,205
- Financial charges -€7,337
down €7,337 (-99.2%), from €7,393 to €56
- Other operating charges -€758
down €758 (-39.1%), from €1,937 to €1,179
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 | €1,646,707 | €1,793,886 | +€147,179 | +8.9% |
| Fixed assets | 21/28 | €1,640,000 | €501,066 | -€1.1m | -69.4% |
| Tangible fixed assets | 22/27 | - | €1,066 | +€1,066 | |
| Plant, machinery and equipment | 23 | - | €1,066 | +€1,066 | |
| Financial fixed assets | 28 | €1,640,000 | €500,000 | -€1.1m | -69.5% |
| Current assets | 29/58 | €6,707 | €1,292,820 | +€1.3m | +19175.4% |
| Amounts receivable within one year | 40/41 | €3,898 | €1,282,378 | +€1.3m | +32797.4% |
| Trade receivables | 40 | - | €7,160 | +€7,160 | |
| Other amounts receivable | 41 | €3,898 | €1,275,218 | +€1.3m | +32613.8% |
| Cash at bank and in hand | 54/58 | €2,809 | €10,442 | +€7,633 | +271.7% |
| Total equity and liabilities | 10/49 | €1,646,707 | €1,793,886 | +€147,179 | +8.9% |
| Equity | 10/15 | €1,446,957 | €1,680,109 | +€233,152 | +16.1% |
| Contributions | 10/11 | €1,320,000 | €1,320,000 | = | 0.0% |
| Reserves | 13 | €78,016 | €360,109 | +€282,093 | +361.6% |
| Non-distributable reserves | 130/1 | €5,416 | €5,416 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,416 | €5,416 | = | 0.0% |
| Distributable reserves | 133 | €72,600 | €354,693 | +€282,093 | +388.6% |
| Profit (loss) carried forward | 14 | €48,940 | - | -€48,940 | |
| Amounts payable | 17/49 | €199,750 | €113,778 | -€85,973 | -43.0% |
| Amounts payable within one year | 42/48 | €199,750 | €113,778 | -€85,973 | -43.0% |
| Trade debts | 44 | €1,337 | - | -€1,337 | |
| Suppliers | 440/4 | €1,337 | - | -€1,337 | |
| Taxes, remuneration and social security | 45 | €2,263 | €28,660 | +€26,397 | +1166.4% |
| Taxes | 450/3 | €2,133 | €28,512 | +€26,379 | +1236.8% |
| Remuneration and social security | 454/9 | €130 | €148 | +€18 | +13.6% |
| Other amounts payable | 47/48 | €196,150 | €85,118 | -€111,032 | -56.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €533 | +€533 | |
| Other operating charges | 640/8 | €1,937 | €1,179 | -€758 | -39.1% |
| Non-recurring operating charges | 66A | - | €280,000 | +€280,000 | |
| Gross operating margin | 9900 | €21,500 | €13,205 | -€8,296 | -38.6% |
| Operating profit (loss) | 9901 | €19,563 | -€268,507 | -€288,071 | |
| Financial income | 75/76B | - | €530,228 | +€530,228 | |
| Recurring financial income | 75 | - | €530,228 | +€530,228 | |
| Financial charges | 65/66B | €7,393 | €56 | -€7,337 | -99.2% |
| Recurring financial charges | 65 | €7,393 | €56 | -€7,337 | -99.2% |
| Profit (loss) for the period before taxes | 9903 | €12,170 | €261,664 | +€249,494 | +2050.0% |
| Income taxes | 67/77 | €3,473 | €28,512 | +€25,039 | +721.0% |
| Profit (loss) for the period | 9904 | €8,697 | €233,152 | +€224,455 | +2580.7% |
| Profit (loss) for the period to be appropriated | 9905 | €8,697 | €233,152 | +€224,455 | +2580.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.