TOP-IT SOLUTIONS: 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-IT SOLUTIONS
Largest movements
- Tangible fixed assets +€64,098
up €64,098 (+48.1%), from €133,175 to €197,273
of which Furniture and vehicles: +€72,561
- Cash +€16,819
up €16,819 (+146.9%), from €11,450 to €28,269
mainly Net result for the year (+€143,869) and Other debts (+€86,368)
- Receivables within one year +€4,913
up €4,913 (+17.7%), from €27,717 to €32,631
of which Trade receivables: +€6,814
- Other debts +€86,368
up €86,368 (+168.0%), from €51,416 to €137,784
- Tax, wage and social debts +€35,487
up €35,487 (+285.8%), from €12,415 to €47,902
of which Taxes: +€35,487
- Trade debts -€29,551
down €29,551 (-56.4%), from €52,359 to €22,807
- Contributions -€12,000
down €12,000 (-96.8%), from €12,400 to €400
- Financial income +€161,914
up €161,914 (+3366.1%), from €4,810 to €166,724
- Taxes +€48,745
up €48,745 (+227.3%), from €21,441 to €70,186
- Depreciation +€11,032
up €11,032 (+35.4%), from €31,122 to €42,154
- Gross operating margin -€7,576
down €7,576 (-7.2%), from €104,857 to €97,281
- Financial charges +€6,583
up €6,583 (+1266.0%), from €520 to €7,103
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 | €379,647 | €462,027 | +€82,379 | +21.7% |
| Fixed assets | 21/28 | €133,175 | €197,273 | +€64,098 | +48.1% |
| Tangible fixed assets | 22/27 | €133,175 | €197,273 | +€64,098 | +48.1% |
| Plant, machinery and equipment | 23 | €3,330 | €6,894 | +€3,564 | +107.0% |
| Furniture and vehicles | 24 | €33,586 | €106,147 | +€72,561 | +216.0% |
| Other tangible fixed assets | 26 | €96,259 | €84,232 | -€12,027 | -12.5% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €246,472 | €264,754 | +€18,281 | +7.4% |
| Amounts receivable within one year | 40/41 | €27,717 | €32,631 | +€4,913 | +17.7% |
| Trade receivables | 40 | €23,958 | €30,772 | +€6,814 | +28.4% |
| Other amounts receivable | 41 | €3,759 | €1,859 | -€1,900 | -50.5% |
| Current investments | 50/53 | €203,479 | €199,073 | -€4,405 | -2.2% |
| Cash at bank and in hand | 54/58 | €11,450 | €28,269 | +€16,819 | +146.9% |
| Deferred charges and accrued income | 490/1 | €3,827 | €4,781 | +€954 | +24.9% |
| Total equity and liabilities | 10/49 | €379,647 | €462,027 | +€82,379 | +21.7% |
| Equity | 10/15 | €263,457 | €253,533 | -€9,924 | -3.8% |
| Contributions | 10/11 | €12,400 | €400 | -€12,000 | -96.8% |
| Reserves | 13 | €251,057 | €253,133 | +€2,076 | +0.8% |
| Distributable reserves | 133 | €251,057 | €253,133 | +€2,076 | +0.8% |
| Amounts payable | 17/49 | €116,190 | €208,493 | +€92,303 | +79.4% |
| Amounts payable within one year | 42/48 | €116,190 | €208,493 | +€92,303 | +79.4% |
| Trade debts | 44 | €52,359 | €22,807 | -€29,551 | -56.4% |
| Suppliers | 440/4 | €52,359 | €22,807 | -€29,551 | -56.4% |
| Taxes, remuneration and social security | 45 | €12,415 | €47,902 | +€35,487 | +285.8% |
| Taxes | 450/3 | €12,415 | €47,902 | +€35,487 | +285.8% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €51,416 | €137,784 | +€86,368 | +168.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,122 | €42,154 | +€11,032 | +35.4% |
| Other operating charges | 640/8 | €401 | €693 | +€293 | +73.0% |
| Gross operating margin | 9900 | €104,857 | €97,281 | -€7,576 | -7.2% |
| Operating profit (loss) | 9901 | €73,334 | €54,433 | -€18,901 | -25.8% |
| Financial income | 75/76B | €4,810 | €166,724 | +€161,914 | +3366.1% |
| Recurring financial income | 75 | €4,810 | €166,724 | +€161,914 | +3366.1% |
| Financial charges | 65/66B | €520 | €7,103 | +€6,583 | +1266.0% |
| Recurring financial charges | 65 | €520 | €7,103 | +€6,583 | +1266.0% |
| Profit (loss) for the period before taxes | 9903 | €77,624 | €214,055 | +€136,431 | +175.8% |
| Income taxes | 67/77 | €21,441 | €70,186 | +€48,745 | +227.3% |
| Profit (loss) for the period | 9904 | €56,183 | €143,869 | +€87,686 | +156.1% |
| Profit (loss) for the period to be appropriated | 9905 | €56,183 | €143,869 | +€87,686 | +156.1% |
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 7 October 2026 via checked.be.