TOP SERVICES: 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 SERVICES
Largest movements
- Receivables within one year +€6,413
up €6,413 (+41.6%), from €15,414 to €21,827
of which Other amounts receivable: +€6,754
- Cash +€2,946
up €2,946 (+92.4%), from €3,188 to €6,135
mainly Net result for the year (+€9,270) and Tax, wage and social debts (+€5,014)
- Tangible fixed assets -€2,070
down €2,070 (-32.8%), from €6,316 to €4,246
of which Plant, machinery and equipment: -€1,099
- Deferred charges and accrued income -€474
down €474 (-90.8%), from €522 to €48
- Tax, wage and social debts +€5,014
up €5,014, from €0 to €5,014
of which Taxes: +€5,014
- Other debts +€4,000
up €4,000, from €0 to €4,000
- Profit (loss) carried forward +€3,555
up €3,555 (+28.7%), from €12,390 to €15,946
- Accrued charges and deferred income -€2,300
down €2,300 (-100.0%), from €2,300 to €0
- Current portion of long-term debt -€1,558
down €1,558 (-57.0%), from €2,732 to €1,174
- Gross operating margin +€10,313
up €10,313 (+141.5%), from €7,290 to €17,603
- Taxes +€3,595
up €3,595, from -€295 to €3,300
- Depreciation -€1,365
down €1,365 (-24.4%), from €5,602 to €4,236
- Financial charges -€354
down €354 (-68.3%), from €517 to €164
- Other operating charges -€215
down €215 (-23.3%), from €921 to €706
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.
Cash bridge derived
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 | €25,840 | €32,655 | +€6,814 | +26.4% |
| Fixed assets | 21/28 | €6,716 | €4,646 | -€2,070 | -30.8% |
| Tangible fixed assets | 22/27 | €6,316 | €4,246 | -€2,070 | -32.8% |
| Plant, machinery and equipment | 23 | €2,799 | €1,700 | -€1,099 | -39.3% |
| Furniture and vehicles | 24 | €3,517 | €2,546 | -€971 | -27.6% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €19,125 | €28,009 | +€8,885 | +46.5% |
| Amounts receivable within one year | 40/41 | €15,414 | €21,827 | +€6,413 | +41.6% |
| Trade receivables | 40 | €5,728 | €5,387 | -€342 | -6.0% |
| Other amounts receivable | 41 | €9,686 | €16,440 | +€6,754 | +69.7% |
| Cash at bank and in hand | 54/58 | €3,188 | €6,135 | +€2,946 | +92.4% |
| Deferred charges and accrued income | 490/1 | €522 | €48 | -€474 | -90.8% |
| Total equity and liabilities | 10/49 | €25,840 | €32,655 | +€6,814 | +26.4% |
| Equity | 10/15 | €17,890 | €21,446 | +€3,555 | +19.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €500 | €500 | = | 0.0% |
| Distributable reserves | 133 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,390 | €15,946 | +€3,555 | +28.7% |
| Amounts payable | 17/49 | €7,950 | €11,209 | +€3,259 | +41.0% |
| Amounts payable after more than one year | 17 | €1,174 | €0 | -€1,174 | -100.0% |
| Financial debts | 170/4 | €1,174 | €0 | -€1,174 | -100.0% |
| Amounts payable within one year | 42/48 | €4,476 | €11,209 | +€6,734 | +150.5% |
| Current portion of amounts payable after more than one year | 42 | €2,732 | €1,174 | -€1,558 | -57.0% |
| Trade debts | 44 | €1,743 | €1,020 | -€723 | -41.5% |
| Suppliers | 440/4 | €1,743 | €1,020 | -€723 | -41.5% |
| Taxes, remuneration and social security | 45 | €0 | €5,014 | +€5,014 | |
| Taxes | 450/3 | €0 | €5,014 | +€5,014 | |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | €4,000 | +€4,000 | |
| Accrued charges and deferred income | 492/3 | €2,300 | €0 | -€2,300 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,602 | €4,236 | -€1,365 | -24.4% |
| Other operating charges | 640/8 | €921 | €706 | -€215 | -23.3% |
| Gross operating margin | 9900 | €7,290 | €17,603 | +€10,313 | +141.5% |
| Operating profit (loss) | 9901 | €767 | €12,660 | +€11,893 | +1550.3% |
| Financial income | 75/76B | €188 | €73 | -€115 | -61.0% |
| Recurring financial income | 75 | €188 | €73 | -€115 | -61.0% |
| Financial charges | 65/66B | €517 | €164 | -€354 | -68.3% |
| Recurring financial charges | 65 | €517 | €164 | -€354 | -68.3% |
| Profit (loss) for the period before taxes | 9903 | €438 | €12,570 | +€12,132 | +2772.9% |
| Income taxes | 67/77 | -€295 | €3,300 | +€3,595 | |
| Profit (loss) for the period | 9904 | €733 | €9,270 | +€8,537 | +1165.4% |
| Profit (loss) for the period to be appropriated | 9905 | €733 | €9,270 | +€8,537 | +1165.4% |
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 11 October 2026 via checked.be.