Top Place: 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 Place
Largest movements
- Receivables within one year -€12,106
down €12,106 (-20.9%), from €57,844 to €45,738
- Cash +€10,032
up €10,032 (+16.6%), from €60,441 to €70,473
mainly Receivables within one year (+€12,106) and Net result for the year (+€11,794)
- Tangible fixed assets -€1,974
down €1,974 (-43.6%), from €4,527 to €2,553
- Reserves +€11,794
up €11,794 (+13.0%), from €90,779 to €102,572
- Tax, wage and social debts -€10,296
down €10,296 (-37.4%), from €27,523 to €17,227
of which Taxes: -€10,296
- Other debts -€2,798
no longer reported in 2024 (was €2,798)
- Trade debts -€2,748
down €2,748 (-64.9%), from €4,231 to €1,483
- Gross operating margin -€5,600
down €5,600 (-24.7%), from €22,669 to €17,068
- Taxes -€899
down €899 (-23.2%), from €3,873 to €2,973
- Financial charges -€858
down €858 (-78.1%), from €1,098 to €240
- Depreciation +€579
up €579 (+41.5%), from €1,395 to €1,974
- Financial income +€488
up €488 (+97.6%), from €500 to €988
From the 2023 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
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €135,330 | €131,282 | -€4,048 | -3.0% |
| Fixed assets | 21/28 | €4,527 | €2,553 | -€1,974 | -43.6% |
| Tangible fixed assets | 22/27 | €4,527 | €2,553 | -€1,974 | -43.6% |
| Plant, machinery and equipment | 23 | €4,527 | €2,553 | -€1,974 | -43.6% |
| Current assets | 29/58 | €130,803 | €128,729 | -€2,074 | -1.6% |
| Stocks and contracts in progress | 3 | €12,519 | €12,519 | = | 0.0% |
| Stocks | 30/36 | €12,519 | €12,519 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €57,844 | €45,738 | -€12,106 | -20.9% |
| Trade receivables | 40 | €57,844 | €45,738 | -€12,106 | -20.9% |
| Cash at bank and in hand | 54/58 | €60,441 | €70,473 | +€10,032 | +16.6% |
| Total equity and liabilities | 10/49 | €135,330 | €131,282 | -€4,048 | -3.0% |
| Equity | 10/15 | €100,779 | €112,572 | +€11,794 | +11.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €90,779 | €102,572 | +€11,794 | +13.0% |
| Distributable reserves | 133 | €90,779 | €102,572 | +€11,794 | +13.0% |
| Amounts payable | 17/49 | €34,552 | €18,710 | -€15,842 | -45.8% |
| Amounts payable within one year | 42/48 | €34,552 | €18,710 | -€15,842 | -45.8% |
| Trade debts | 44 | €4,231 | €1,483 | -€2,748 | -64.9% |
| Suppliers | 440/4 | €4,231 | €1,483 | -€2,748 | -64.9% |
| Taxes, remuneration and social security | 45 | €27,523 | €17,227 | -€10,296 | -37.4% |
| Taxes | 450/3 | €25,023 | €14,726 | -€10,296 | -41.1% |
| Remuneration and social security | 454/9 | €2,500 | €2,500 | = | 0.0% |
| Other amounts payable | 47/48 | €2,798 | - | -€2,798 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,395 | €1,974 | +€579 | +41.5% |
| Other operating charges | 640/8 | €877 | €1,075 | +€197 | +22.5% |
| Gross operating margin | 9900 | €22,669 | €17,068 | -€5,600 | -24.7% |
| Operating profit (loss) | 9901 | €20,396 | €14,019 | -€6,376 | -31.3% |
| Financial income | 75/76B | €500 | €988 | +€488 | +97.6% |
| Recurring financial income | 75 | €500 | €988 | +€488 | +97.6% |
| Financial charges | 65/66B | €1,098 | €240 | -€858 | -78.1% |
| Recurring financial charges | 65 | €1,098 | €240 | -€858 | -78.1% |
| Profit (loss) for the period before taxes | 9903 | €19,798 | €14,767 | -€5,031 | -25.4% |
| Income taxes | 67/77 | €3,873 | €2,973 | -€899 | -23.2% |
| Profit (loss) for the period | 9904 | €15,925 | €11,794 | -€4,131 | -25.9% |
| Profit (loss) for the period to be appropriated | 9905 | €15,925 | €11,794 | -€4,131 | -25.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.