Top O'Clean: 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 O'Clean
Largest movements
- Cash -€8,017
down €8,017 (-60.7%), from €13,205 to €5,188
mainly Stocks and contracts (-€7,455) and Other debts (-€5,488)
- Stocks and contracts +€7,455
up €7,455 (+354%), from €2,105 to €9,560
- Tangible fixed assets -€4,993
down €4,993 (-47.4%), from €10,532 to €5,539
of which Leasing and similar rights: -€4,513
- Receivables within one year +€1,353
new in 2025: €1,353
- Intangible fixed assets -€800
down €800 (-14.3%), from €5,598 to €4,798
- Tax, wage and social debts +€6,231
up €6,231 (+144%), from €4,336 to €10,568
of which Remuneration and social security: +€6,571
- Other debts -€5,488
down €5,488 (-33.5%), from €16,389 to €10,902
- Debts after one year -€3,965
down €3,965 (-42.6%), from €9,304 to €5,339
- Profit (loss) carried forward -€2,793
down €2,793 (-9.4%), from -€29,827 to -€32,620
- Trade debts +€867
up €867 (+3.5%), from €24,692 to €25,559
- Staff costs +€10,270
up €10,270 (+102%), from €10,106 to €20,376
- Gross operating margin +€9,609
up €9,609 (+64.0%), from €15,016 to €24,625
- Other operating charges -€985
down €985 (-57.9%), from €1,699 to €715
- Depreciation -€847
down €847 (-12.8%), from €6,640 to €5,793
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 | €33,690 | €28,688 | -€5,002 | -14.8% |
| Fixed assets | 21/28 | €18,380 | €12,587 | -€5,793 | -31.5% |
| Intangible fixed assets | 21 | €5,598 | €4,798 | -€800 | -14.3% |
| Tangible fixed assets | 22/27 | €10,532 | €5,539 | -€4,993 | -47.4% |
| Furniture and vehicles | 24 | €480 | - | -€480 | |
| Leasing and similar rights | 25 | €10,052 | €5,539 | -€4,513 | -44.9% |
| Financial fixed assets | 28 | €2,250 | €2,250 | = | 0.0% |
| Current assets | 29/58 | €15,310 | €16,101 | +€791 | +5.2% |
| Stocks and contracts in progress | 3 | €2,105 | €9,560 | +€7,455 | +354% |
| Stocks | 30/36 | €2,105 | €9,560 | +€7,455 | +354% |
| Amounts receivable within one year | 40/41 | - | €1,353 | +€1,353 | |
| Trade receivables | 40 | - | €1,353 | +€1,353 | |
| Cash at bank and in hand | 54/58 | €13,205 | €5,188 | -€8,017 | -60.7% |
| Total equity and liabilities | 10/49 | €33,690 | €28,688 | -€5,002 | -14.8% |
| Equity | 10/15 | -€24,827 | -€27,620 | -€2,793 | -11.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,827 | -€32,620 | -€2,793 | -9.4% |
| Amounts payable | 17/49 | €58,517 | €56,307 | -€2,209 | -3.8% |
| Amounts payable after more than one year | 17 | €9,304 | €5,339 | -€3,965 | -42.6% |
| Financial debts | 170/4 | €9,304 | €5,339 | -€3,965 | -42.6% |
| Amounts payable within one year | 42/48 | €49,213 | €50,968 | +€1,755 | +3.6% |
| Current portion of amounts payable after more than one year | 42 | €3,795 | €3,940 | +€145 | +3.8% |
| Trade debts | 44 | €24,692 | €25,559 | +€867 | +3.5% |
| Suppliers | 440/4 | €24,692 | €25,559 | +€867 | +3.5% |
| Taxes, remuneration and social security | 45 | €4,336 | €10,568 | +€6,231 | +144% |
| Taxes | 450/3 | €4,300 | €3,961 | -€339 | -7.9% |
| Remuneration and social security | 454/9 | €36 | €6,607 | +€6,571 | +18,081% |
| Other amounts payable | 47/48 | €16,389 | €10,902 | -€5,488 | -33.5% |
| Remuneration, social security and pensions | 62 | €10,106 | €20,376 | +€10,270 | +102% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,640 | €5,793 | -€847 | -12.8% |
| Other operating charges | 640/8 | €1,699 | €715 | -€985 | -57.9% |
| Gross operating margin | 9900 | €15,016 | €24,625 | +€9,609 | +64.0% |
| Operating profit (loss) | 9901 | -€3,429 | -€2,259 | +€1,170 | +34.1% |
| Financial income | 75/76B | €12 | €0 | -€12 | -98.4% |
| Recurring financial income | 75 | €12 | €0 | -€12 | -98.4% |
| Financial charges | 65/66B | €662 | €534 | -€128 | -19.4% |
| Recurring financial charges | 65 | €662 | €534 | -€128 | -19.4% |
| Profit (loss) for the period before taxes | 9903 | -€4,079 | -€2,793 | +€1,286 | +31.5% |
| Profit (loss) for the period | 9904 | -€4,079 | -€2,793 | +€1,286 | +31.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,079 | -€2,793 | +€1,286 | +31.5% |
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.