TOP INVEST: 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 INVEST
Largest movements
- Receivables within one year -€728
down €728 (-9.2%), from €7,917 to €7,189
of which Other amounts receivable: -€728
- Cash -€472
down €472 (-1.9%), from €25,061 to €24,589
mainly Net result for the year (-€3,046)
- Profit (loss) carried forward -€3,046
down €3,046 (-41.2%), from -€7,398 to -€10,443
- Trade debts +€963
up €963 (+28.5%), from €3,375 to €4,339
- Tax, wage and social debts +€882
up €882 (+32.5%), from €2,717 to €3,599
of which Remuneration and social security: +€2,838
- Gross operating margin -€5,965
down €5,965, from €3,236 to -€2,728
- Other operating charges -€749
no longer reported in 2025 (was €749)
- Depreciation -€611
no longer reported in 2025 (was €611)
- Financial charges +€39
up €39 (+28.2%), from €138 to €177
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.
Derived cash bridge
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 | €33,233 | €32,033 | -€1,200 | -3.6% |
| Fixed assets | 21/28 | €255 | €255 | = | 0.0% |
| Financial fixed assets | 28 | €255 | €255 | = | 0.0% |
| Current assets | 29/58 | €32,978 | €31,778 | -€1,200 | -3.6% |
| Amounts receivable within one year | 40/41 | €7,917 | €7,189 | -€728 | -9.2% |
| Trade receivables | 40 | €6,446 | €6,446 | = | 0.0% |
| Other amounts receivable | 41 | €1,471 | €743 | -€728 | -49.5% |
| Cash at bank and in hand | 54/58 | €25,061 | €24,589 | -€472 | -1.9% |
| Total equity and liabilities | 10/49 | €33,233 | €32,033 | -€1,200 | -3.6% |
| Equity | 10/15 | €27,141 | €24,095 | -€3,046 | -11.2% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €9,538 | €9,538 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €7,038 | €7,038 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,398 | -€10,443 | -€3,046 | -41.2% |
| Amounts payable | 17/49 | €6,093 | €7,938 | +€1,845 | +30.3% |
| Amounts payable within one year | 42/48 | €6,093 | €7,938 | +€1,845 | +30.3% |
| Trade debts | 44 | €3,375 | €4,339 | +€963 | +28.5% |
| Suppliers | 440/4 | €3,375 | €4,339 | +€963 | +28.5% |
| Taxes, remuneration and social security | 45 | €2,717 | €3,599 | +€882 | +32.5% |
| Taxes | 450/3 | €2,717 | €762 | -€1,956 | -72.0% |
| Remuneration and social security | 454/9 | - | €2,838 | +€2,838 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €611 | - | -€611 | |
| Other operating charges | 640/8 | €749 | - | -€749 | |
| Gross operating margin | 9900 | €3,236 | -€2,728 | -€5,965 | |
| Operating profit (loss) | 9901 | €1,876 | -€2,728 | -€4,605 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €138 | €177 | +€39 | +28.2% |
| Recurring financial charges | 65 | €138 | €177 | +€39 | +28.2% |
| Profit (loss) for the period before taxes | 9903 | €1,738 | -€2,905 | -€4,643 | |
| Income taxes | 67/77 | €140 | €141 | +€1 | +1.0% |
| Profit (loss) for the period | 9904 | €1,599 | -€3,046 | -€4,644 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,599 | -€3,046 | -€4,644 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.