TOP LAK: 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 LAK
Largest movements
- Cash -€794
down €794 (-95.5%), from €832 to €38
mainly Other debts (-€1,734) and Tax, wage and social debts (-€236)
- Deferred charges and accrued income -€42
down €42 (-100%), from €42 to €0
- Other debts -€1,734
down €1,734 (-1.8%), from €94,584 to €92,850
- Profit (loss) carried forward +€695
up €695 (+0.6%), from -€107,818 to -€107,123
- Trade debts +€440
up €440 (+6.5%), from €6,749 to €7,189
- Tax, wage and social debts -€236
down €236 (-20.4%), from €1,157 to €921
- Gross operating margin -€1,076
down €1,076 (-41.3%), from €2,602 to €1,527
- Other operating charges +€225
up €225 (+74.6%), from €302 to €528
- Financial charges +€63
up €63 (+26.2%), from €241 to €304
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 | €874 | €38 | -€836 | -95.7% |
| Current assets | 29/58 | €874 | €38 | -€836 | -95.7% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Trade receivables | 40 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €832 | €38 | -€794 | -95.5% |
| Deferred charges and accrued income | 490/1 | €42 | €0 | -€42 | -100% |
| Total equity and liabilities | 10/49 | €874 | €38 | -€836 | -95.7% |
| Equity | 10/15 | -€101,618 | -€100,923 | +€695 | +0.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€107,818 | -€107,123 | +€695 | +0.6% |
| Amounts payable | 17/49 | €102,491 | €100,960 | -€1,531 | -1.5% |
| Amounts payable within one year | 42/48 | €102,491 | €100,960 | -€1,531 | -1.5% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €6,749 | €7,189 | +€440 | +6.5% |
| Suppliers | 440/4 | €6,749 | €7,189 | +€440 | +6.5% |
| Taxes, remuneration and social security | 45 | €1,157 | €921 | -€236 | -20.4% |
| Taxes | 450/3 | €1,157 | €921 | -€236 | -20.4% |
| Other amounts payable | 47/48 | €94,584 | €92,850 | -€1,734 | -1.8% |
| Other operating charges | 640/8 | €302 | €528 | +€225 | +74.6% |
| Gross operating margin | 9900 | €2,602 | €1,527 | -€1,076 | -41.3% |
| Operating profit (loss) | 9901 | €2,300 | €999 | -€1,301 | -56.6% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €241 | €304 | +€63 | +26.2% |
| Recurring financial charges | 65 | €241 | €304 | +€63 | +26.2% |
| Profit (loss) for the period before taxes | 9903 | €2,059 | €695 | -€1,364 | -66.3% |
| Profit (loss) for the period | 9904 | €2,059 | €695 | -€1,364 | -66.3% |
| Profit (loss) for the period to be appropriated | 9905 | €2,059 | €695 | -€1,364 | -66.3% |
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 18 October 2026 via checked.be.