TOP IMMO D'AWANS: what changed
What changed
TOP IMMO D'AWANS
NACE 47.742, Retail sale of prescription glasses, lenses and sunglasses
filed annual accounts (NBB)
Net result for the year
€13,051
2024 · €14,471-€1,420
Equity
€160,447
2024 · €208,396-€47,949
Cash
€31,672
2024 · €8,677+€22,995
Balance sheet total
€225,808
2024 · €210,228+€15,580
Largest movements
Assets
- Cash +€22,995
up €22,995 (+265%), from €8,677 to €31,672
mainly Other debts (+€57,950) and Net result for the year (+€13,051)
- Current investments -€4,786
down €4,786 (-2.8%), from €170,361 to €165,574
Equity and liabilities
- Other debts +€57,950
up €57,950 (+4,081%), from €1,420 to €59,370
- Reserves -€48,000
down €48,000 (-25.8%), from €186,359 to €138,359
- Tax, wage and social debts +€5,378
up €5,378 (+2,543%), from €212 to €5,589
Income statement
- Financial charges +€8,087
up €8,087 (+4,181%), from €193 to €8,281
- Other operating charges -€4,482
down €4,482 (-24.7%), from €18,122 to €13,640
- Financial income +€2,928
up €2,928 (+616%), from €475 to €3,403
- Taxes +€1,991
up €1,991 (+29.7%), from €6,712 to €8,703
- Gross operating margin +€1,050
up €1,050 (+2.6%), from €41,099 to €42,149
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€14,471
Gross operating margin
+€1,050
Depreciation
+€198
Other operating charges
+€4,482
Financial income
+€2,928
Financial charges
-€8,087
Taxes
-€1,991
Result 2025
€13,051
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€79,957
Investment
+€4,038
Financing
-€61,000
Cash 2024
€8,677
From operations (derived)
+€79,957
Net result for the year
+€13,051
Depreciation
+€1,877
Receivables within one year
+€1,500
Trade debts
+€9
Tax, wage and social debts
+€5,378
Other debts
+€57,950
Accrued charges and deferred income
+€192
Investment (derived)
+€4,038
Investment in fixed assets (net)
-€748
Current investments
+€4,786
Financing
-€61,000
Contributions, distributions and other
-€61,000
Cash 2025
€31,672
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €210,228 | €225,808 | +€15,580 | +7.4% |
| Fixed assets | 21/28 | €29,691 | €28,561 | -€1,129 | -3.8% |
| Tangible fixed assets | 22/27 | €27,513 | €25,636 | -€1,877 | -6.8% |
| Land and buildings | 22 | €11,995 | €11,995 | = | 0.0% |
| Plant, machinery and equipment | 23 | €5,232 | €3,488 | -€1,744 | -33.3% |
| Furniture and vehicles | 24 | €348 | €214 | -€134 | -38.4% |
| Other tangible fixed assets | 26 | €9,939 | €9,939 | = | 0.0% |
| Financial fixed assets | 28 | €2,178 | €2,926 | +€748 | +34.4% |
| Current assets | 29/58 | €180,538 | €197,247 | +€16,709 | +9.3% |
| Amounts receivable within one year | 40/41 | €1,500 | €0 | -€1,500 | -100% |
| Other amounts receivable | 41 | €1,500 | €0 | -€1,500 | -100% |
| Current investments | 50/53 | €170,361 | €165,574 | -€4,786 | -2.8% |
| Cash at bank and in hand | 54/58 | €8,677 | €31,672 | +€22,995 | +265% |
| Total equity and liabilities | 10/49 | €210,228 | €225,808 | +€15,580 | +7.4% |
| Equity | 10/15 | €208,396 | €160,447 | -€47,949 | -23.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €186,359 | €138,359 | -€48,000 | -25.8% |
| Distributable reserves | 133 | €186,359 | €138,359 | -€48,000 | -25.8% |
| Profit (loss) carried forward | 14 | €3,445 | €3,496 | +€51 | +1.5% |
| Amounts payable | 17/49 | €1,833 | €65,361 | +€63,529 | +3,467% |
| Amounts payable within one year | 42/48 | €1,833 | €65,170 | +€63,337 | +3,456% |
| Trade debts | 44 | €201 | €210 | +€9 | +4.5% |
| Suppliers | 440/4 | €201 | €210 | +€9 | +4.5% |
| Taxes, remuneration and social security | 45 | €212 | €5,589 | +€5,378 | +2,543% |
| Taxes | 450/3 | €212 | €5,589 | +€5,378 | +2,543% |
| Other amounts payable | 47/48 | €1,420 | €59,370 | +€57,950 | +4,081% |
| Accrued charges and deferred income | 492/3 | - | €192 | +€192 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,075 | €1,877 | -€198 | -9.5% |
| Other operating charges | 640/8 | €18,122 | €13,640 | -€4,482 | -24.7% |
| Gross operating margin | 9900 | €41,099 | €42,149 | +€1,050 | +2.6% |
| Operating profit (loss) | 9901 | €20,901 | €26,632 | +€5,731 | +27.4% |
| Financial income | 75/76B | €475 | €3,403 | +€2,928 | +616% |
| Recurring financial income | 75 | €475 | €3,403 | +€2,928 | +616% |
| Financial charges | 65/66B | €193 | €8,281 | +€8,087 | +4,181% |
| Recurring financial charges | 65 | €193 | €8,281 | +€8,087 | +4,181% |
| Profit (loss) for the period before taxes | 9903 | €21,183 | €21,754 | +€571 | +2.7% |
| Income taxes | 67/77 | €6,712 | €8,703 | +€1,991 | +29.7% |
| Profit (loss) for the period | 9904 | €14,471 | €13,051 | -€1,420 | -9.8% |
| Profit (loss) for the period to be appropriated | 9905 | €14,471 | €13,051 | -€1,420 | -9.8% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.