TOP ESPACE: 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 ESPACE
Largest movements
- Receivables after one year +€29,500
up €29,500 (+14.6%), from €201,500 to €231,000
- Cash +€5,056
up €5,056 (+243.9%), from €2,073 to €7,130
mainly Net result for the year (+€25,309) and Tax, wage and social debts (+€8,283)
- Profit (loss) carried forward +€25,309
up €25,309 (+13.5%), from €186,784 to €212,094
- Tax, wage and social debts +€8,283
up €8,283 (+88.0%), from €9,410 to €17,694
- Taxes +€3,402
up €3,402 (+40.5%), from €8,401 to €11,803
- Gross operating margin +€2,206
up €2,206 (+6.0%), from €36,839 to €39,045
- Turnover +€1,648
up €1,648 (+1.6%), from €101,852 to €103,500
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 | €205,156 | €238,651 | +€33,495 | +16.3% |
| Fixed assets | 21/28 | €1,505 | €444 | -€1,061 | -70.5% |
| Tangible fixed assets | 22/27 | €1,505 | €444 | -€1,061 | -70.5% |
| Plant, machinery and equipment | 23 | €1,183 | €444 | -€740 | -62.5% |
| Furniture and vehicles | 24 | €322 | - | -€322 | |
| Current assets | 29/58 | €203,651 | €238,208 | +€34,556 | +17.0% |
| Amounts receivable after more than one year | 29 | €201,500 | €231,000 | +€29,500 | +14.6% |
| Trade receivables | 290 | €201,500 | €231,000 | +€29,500 | +14.6% |
| Amounts receivable within one year | 40/41 | €78 | €78 | = | 0.0% |
| Other amounts receivable | 41 | €78 | €78 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €2,073 | €7,130 | +€5,056 | +243.9% |
| Total equity and liabilities | 10/49 | €205,156 | €238,651 | +€33,495 | +16.3% |
| Equity | 10/15 | €194,844 | €220,154 | +€25,309 | +13.0% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Profit (loss) carried forward | 14 | €186,784 | €212,094 | +€25,309 | +13.5% |
| Amounts payable | 17/49 | €10,312 | €18,498 | +€8,186 | +79.4% |
| Amounts payable within one year | 42/48 | €10,312 | €18,498 | +€8,186 | +79.4% |
| Trade debts | 44 | €789 | €628 | -€160 | -20.3% |
| Suppliers | 440/4 | €789 | €628 | -€160 | -20.3% |
| Taxes, remuneration and social security | 45 | €9,410 | €17,694 | +€8,283 | +88.0% |
| Taxes | 450/3 | €9,410 | €17,694 | +€8,283 | +88.0% |
| Other amounts payable | 47/48 | €113 | €176 | +€63 | +55.6% |
| Turnover | 70 | €101,852 | €103,500 | +€1,648 | +1.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €65,013 | €64,455 | -€558 | -0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,885 | €1,007 | -€878 | -46.6% |
| Gross operating margin | 9900 | €36,839 | €39,045 | +€2,206 | +6.0% |
| Operating profit (loss) | 9901 | €34,954 | €38,038 | +€3,084 | +8.8% |
| Financial charges | 65/66B | €1,068 | €926 | -€142 | -13.3% |
| Recurring financial charges | 65 | €1,068 | €926 | -€142 | -13.3% |
| Profit (loss) for the period before taxes | 9903 | €33,886 | €37,112 | +€3,226 | +9.5% |
| Income taxes | 67/77 | €8,401 | €11,803 | +€3,402 | +40.5% |
| Profit (loss) for the period | 9904 | €25,485 | €25,309 | -€176 | -0.7% |
| Profit (loss) for the period to be appropriated | 9905 | €25,485 | €25,309 | -€176 | -0.7% |
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 5 October 2026 via checked.be.