TOP GAMES: 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 GAMES
Largest movements
- Receivables after one year -€370,629
down €370,629 (-100.0%), from €370,629 to €0
- Cash +€35,691
up €35,691 (+106.9%), from €33,391 to €69,082
mainly Receivables after one year (+€370,629) and Net result for the year (+€73,138)
- Receivables within one year +€31,360
up €31,360 (+30.9%), from €101,569 to €132,928
of which Trade receivables: +€34,860
- Deferred charges and accrued income -€26,206
down €26,206 (-81.5%), from €32,157 to €5,952
- Debts after one year -€300,000
down €300,000 (-100.0%), from €300,000 to €0
- Other debts -€83,575
down €83,575 (-63.8%), from €130,973 to €47,398
- Profit (loss) carried forward +€73,138
up €73,138 (+38.4%), from -€190,412 to -€117,273
- Trade debts -€10,673
down €10,673 (-95.0%), from €11,240 to €567
- Financial charges -€40,824
down €40,824 (-99.4%), from €41,086 to €262
- Gross operating margin -€22,629
down €22,629 (-7.6%), from €297,061 to €274,432
- Other operating charges +€20,307
up €20,307 (+16.5%), from €123,270 to €143,578
- Depreciation +€11,381
up €11,381 (+24.4%), from €46,548 to €57,929
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 | €690,627 | €371,719 | -€318,908 | -46.2% |
| Fixed assets | 21/28 | €152,882 | €163,758 | +€10,876 | +7.1% |
| Intangible fixed assets | 21 | €7,967 | €14,238 | +€6,271 | +78.7% |
| Tangible fixed assets | 22/27 | €119,914 | €124,520 | +€4,605 | +3.8% |
| Plant, machinery and equipment | 23 | €119,914 | €124,520 | +€4,605 | +3.8% |
| Financial fixed assets | 28 | €25,000 | €25,000 | = | 0.0% |
| Current assets | 29/58 | €537,746 | €207,962 | -€329,784 | -61.3% |
| Amounts receivable after more than one year | 29 | €370,629 | €0 | -€370,629 | -100.0% |
| Other amounts receivable | 291 | €370,629 | €0 | -€370,629 | -100.0% |
| Amounts receivable within one year | 40/41 | €101,569 | €132,928 | +€31,360 | +30.9% |
| Trade receivables | 40 | €83,209 | €118,068 | +€34,860 | +41.9% |
| Other amounts receivable | 41 | €18,360 | €14,860 | -€3,500 | -19.1% |
| Cash at bank and in hand | 54/58 | €33,391 | €69,082 | +€35,691 | +106.9% |
| Deferred charges and accrued income | 490/1 | €32,157 | €5,952 | -€26,206 | -81.5% |
| Total equity and liabilities | 10/49 | €690,627 | €371,719 | -€318,908 | -46.2% |
| Equity | 10/15 | €209,588 | €282,727 | +€73,138 | +34.9% |
| Contributions | 10/11 | €400,000 | €400,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€190,412 | -€117,273 | +€73,138 | +38.4% |
| Amounts payable | 17/49 | €481,039 | €88,993 | -€392,046 | -81.5% |
| Amounts payable after more than one year | 17 | €300,000 | €0 | -€300,000 | -100.0% |
| Financial debts | 170/4 | €300,000 | €0 | -€300,000 | -100.0% |
| Amounts payable within one year | 42/48 | €142,213 | €47,965 | -€94,248 | -66.3% |
| Trade debts | 44 | €11,240 | €567 | -€10,673 | -95.0% |
| Suppliers | 440/4 | €11,240 | €567 | -€10,673 | -95.0% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €130,973 | €47,398 | -€83,575 | -63.8% |
| Accrued charges and deferred income | 492/3 | €38,826 | €41,028 | +€2,202 | +5.7% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,548 | €57,929 | +€11,381 | +24.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,587 | €0 | -€2,587 | -100.0% |
| Other operating charges | 640/8 | €123,270 | €143,578 | +€20,307 | +16.5% |
| Gross operating margin | 9900 | €297,061 | €274,432 | -€22,629 | -7.6% |
| Operating profit (loss) | 9901 | €124,656 | €72,925 | -€51,731 | -41.5% |
| Financial income | 75/76B | €55 | €475 | +€420 | +760.0% |
| Recurring financial income | 75 | €55 | €475 | +€420 | +760.0% |
| Financial charges | 65/66B | €41,086 | €262 | -€40,824 | -99.4% |
| Recurring financial charges | 65 | €41,086 | €262 | -€40,824 | -99.4% |
| Profit (loss) for the period before taxes | 9903 | €83,625 | €73,138 | -€10,487 | -12.5% |
| Profit (loss) for the period | 9904 | €83,625 | €73,138 | -€10,487 | -12.5% |
| Profit (loss) for the period to be appropriated | 9905 | €83,625 | €73,138 | -€10,487 | -12.5% |
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.