TOP MARKET: 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 MARKET
Largest movements
- Cash +€14,849
up €14,849 (+379%), from €3,917 to €18,766
- Stocks and contracts +€3,042
up €3,042 (+16.0%), from €19,048 to €22,090
- Receivables within one year +€1,875
up €1,875 (+3,464%), from €54 to €1,929
- Profit (loss) carried forward +€19,231
up €19,231 (+447%), from €4,303 to €23,534
- Tax, wage and social debts +€1,573
up €1,573 (+125%), from €1,257 to €2,829
- Trade debts -€1,038
down €1,038 (-58.0%), from €1,789 to €751
- Turnover +€55,091
up €55,091 (+19.2%), from €287,067 to €342,158
- Purchases and services +€43,638
up €43,638 (+15.4%), from €283,458 to €327,097
- Gross operating margin +€11,453
up €11,453 (+317%), from €3,609 to €15,061
- Depreciation -€3,964
no longer reported in 2024 (was €3,964)
From the 2022 result to the 2024 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €25,941 | €45,706 | +€19,766 | +76.2% |
| Fixed assets | 21/28 | €2,922 | €2,922 | = | 0.0% |
| Financial fixed assets | 28 | €2,922 | €2,922 | = | 0.0% |
| Current assets | 29/58 | €23,019 | €42,785 | +€19,766 | +85.9% |
| Stocks and contracts in progress | 3 | €19,048 | €22,090 | +€3,042 | +16.0% |
| Stocks | 30/36 | €19,048 | €22,090 | +€3,042 | +16.0% |
| Amounts receivable within one year | 40/41 | €54 | €1,929 | +€1,875 | +3,464% |
| Other amounts receivable | 41 | €54 | €1,929 | +€1,875 | +3,464% |
| Cash at bank and in hand | 54/58 | €3,917 | €18,766 | +€14,849 | +379% |
| Total equity and liabilities | 10/49 | €25,941 | €45,706 | +€19,766 | +76.2% |
| Equity | 10/15 | €22,895 | €42,126 | +€19,231 | +84.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,303 | €23,534 | +€19,231 | +447% |
| Amounts payable | 17/49 | €3,046 | €3,580 | +€534 | +17.5% |
| Amounts payable within one year | 42/48 | €3,046 | €3,580 | +€534 | +17.5% |
| Trade debts | 44 | €1,789 | €751 | -€1,038 | -58.0% |
| Suppliers | 440/4 | €1,789 | €751 | -€1,038 | -58.0% |
| Taxes, remuneration and social security | 45 | €1,257 | €2,829 | +€1,573 | +125% |
| Taxes | 450/3 | €1,257 | €2,829 | +€1,573 | +125% |
| Turnover | 70 | €287,067 | €342,158 | +€55,091 | +19.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €283,458 | €327,097 | +€43,638 | +15.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,964 | - | -€3,964 | |
| Other operating charges | 640/8 | €786 | €728 | -€58 | -7.3% |
| Gross operating margin | 9900 | €3,609 | €15,061 | +€11,453 | +317% |
| Operating profit (loss) | 9901 | -€1,141 | €14,333 | +€15,474 | |
| Financial income | 75/76B | €1,400 | €625 | -€775 | -55.3% |
| Recurring financial income | 75 | €1,400 | €625 | -€775 | -55.3% |
| Non-recurring financial income | 76B | €1,400 | - | -€1,400 | |
| Financial charges | 65/66B | €120 | €1,865 | +€1,745 | +1,454% |
| Recurring financial charges | 65 | €120 | €137 | +€17 | +13.8% |
| Non-recurring financial charges | 66B | - | €1,728 | +€1,728 | |
| Profit (loss) for the period before taxes | 9903 | €139 | €13,094 | +€12,955 | +9,337% |
| Income taxes | 67/77 | €2,376 | €5,011 | +€2,635 | +111% |
| Profit (loss) for the period | 9904 | -€2,237 | €8,083 | +€10,320 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,237 | €8,083 | +€10,320 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.