Top@Service: 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@Service
Largest movements
- Tangible fixed assets +€55,563
up €55,563 (+64.3%), from €86,452 to €142,015
of which Leasing and similar rights: +€79,159
- Cash -€14,393
down €14,393 (-25.2%), from €57,037 to €42,643
mainly Contributions, distributions and other (-€233,708) and Investment in fixed assets (net) (-€84,997)
- Receivables within one year +€8,143
up €8,143 (+6,909%), from €118 to €8,261
- Deferred charges and accrued income -€3,628
down €3,628 (-10.3%), from €35,161 to €31,533
- Debts after one year +€63,484
new in 2025: €63,484
- Tax, wage and social debts -€21,694
down €21,694 (-100%), from €21,694 to €0
- Current portion of long-term debt +€15,229
new in 2025: €15,229
- Reserves -€7,309
down €7,309 (-3.1%), from €233,048 to €225,739
- Trade debts -€5,549
down €5,549 (-74.6%), from €7,434 to €1,885
- Taxes -€30,298
down €30,298 (-27.1%), from €111,706 to €81,408
- Gross operating margin -€23,261
down €23,261 (-6.4%), from €364,235 to €340,973
- Depreciation +€7,106
up €7,106 (+31.8%), from €22,327 to €29,434
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 | €280,792 | €326,477 | +€45,685 | +16.3% |
| Fixed assets | 21/28 | €88,477 | €144,040 | +€55,563 | +62.8% |
| Tangible fixed assets | 22/27 | €86,452 | €142,015 | +€55,563 | +64.3% |
| Furniture and vehicles | 24 | €29,002 | €21,946 | -€7,055 | -24.3% |
| Leasing and similar rights | 25 | - | €79,159 | +€79,159 | |
| Other tangible fixed assets | 26 | €57,450 | €40,910 | -€16,540 | -28.8% |
| Financial fixed assets | 28 | €2,025 | €2,025 | = | 0.0% |
| Current assets | 29/58 | €192,315 | €182,437 | -€9,878 | -5.1% |
| Amounts receivable within one year | 40/41 | €118 | €8,261 | +€8,143 | +6,909% |
| Other amounts receivable | 41 | €118 | €8,261 | +€8,143 | +6,909% |
| Current investments | 50/53 | €100,000 | €100,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €57,037 | €42,643 | -€14,393 | -25.2% |
| Deferred charges and accrued income | 490/1 | €35,161 | €31,533 | -€3,628 | -10.3% |
| Total equity and liabilities | 10/49 | €280,792 | €326,477 | +€45,685 | +16.3% |
| Equity | 10/15 | €251,648 | €244,339 | -€7,309 | -2.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €233,048 | €225,739 | -€7,309 | -3.1% |
| Distributable reserves | 133 | €233,048 | €225,739 | -€7,309 | -3.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €29,144 | €82,138 | +€52,994 | +182% |
| Amounts payable after more than one year | 17 | - | €63,484 | +€63,484 | |
| Financial debts | 170/4 | - | €63,484 | +€63,484 | |
| Amounts payable within one year | 42/48 | €29,144 | €17,129 | -€12,014 | -41.2% |
| Current portion of amounts payable after more than one year | 42 | - | €15,229 | +€15,229 | |
| Trade debts | 44 | €7,434 | €1,885 | -€5,549 | -74.6% |
| Suppliers | 440/4 | €7,434 | €1,885 | -€5,549 | -74.6% |
| Taxes, remuneration and social security | 45 | €21,694 | €0 | -€21,694 | -100% |
| Taxes | 450/3 | €21,694 | €0 | -€21,694 | -100% |
| Other amounts payable | 47/48 | €16 | €16 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €1,525 | +€1,525 | |
| Non-recurring operating income | 76A | - | €15,552 | +€15,552 | |
| Remuneration, social security and pensions | 62 | €0 | €616 | +€616 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,327 | €29,434 | +€7,106 | +31.8% |
| Other operating charges | 640/8 | €505 | €1,984 | +€1,478 | +293% |
| Gross operating margin | 9900 | €364,235 | €340,973 | -€23,261 | -6.4% |
| Operating profit (loss) | 9901 | €341,402 | €308,940 | -€32,462 | -9.5% |
| Financial income | 75/76B | €153 | €23 | -€130 | -84.8% |
| Recurring financial income | 75 | €153 | €23 | -€130 | -84.8% |
| Financial charges | 65/66B | €598 | €1,156 | +€558 | +93.2% |
| Recurring financial charges | 65 | €598 | €1,156 | +€558 | +93.2% |
| Profit (loss) for the period before taxes | 9903 | €340,957 | €307,807 | -€33,150 | -9.7% |
| Income taxes | 67/77 | €111,706 | €81,408 | -€30,298 | -27.1% |
| Profit (loss) for the period | 9904 | €229,251 | €226,399 | -€2,852 | -1.2% |
| Profit (loss) for the period to be appropriated | 9905 | €229,251 | €226,399 | -€2,852 | -1.2% |
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 17 October 2026 via checked.be.