TOP SERVICES ELECTROMENAGER: 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 ELECTROMENAGER
Largest movements
- Receivables within one year +€13,886
up €13,886 (+130%), from €10,695 to €24,581
- Tangible fixed assets +€11,068
up €11,068 (+179%), from €6,184 to €17,252
- Stocks and contracts +€9,080
up €9,080 (+138%), from €6,600 to €15,680
- Cash +€2,695
up €2,695 (+37.6%), from €7,177 to €9,872
mainly Other debts (+€20,342) and Net result for the year (+€14,505)
- Other debts +€20,342
new in 2025: €20,342
- Profit (loss) carried forward +€14,505
up €14,505 (+78.3%), from -€18,528 to -€4,023
- Trade debts +€4,103
up €4,103 (+18.2%), from €22,556 to €26,659
- Tax, wage and social debts -€1,616
down €1,616 (-18.9%), from €8,558 to €6,942
of which Taxes: -€4,116
- Gross operating margin +€26,672
up €26,672, from -€12,811 to €13,861
- Taxes -€7,733
new in 2025: -€7,733
- Financial charges -€1,035
down €1,035 (-64.0%), from €1,616 to €581
- Depreciation +€504
up €504 (+9.7%), from €5,199 to €5,703
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 | €31,458 | €68,520 | +€37,062 | +118% |
| Fixed assets | 21/28 | €6,184 | €17,252 | +€11,068 | +179% |
| Tangible fixed assets | 22/27 | €6,184 | €17,252 | +€11,068 | +179% |
| Furniture and vehicles | 24 | €6,184 | €17,252 | +€11,068 | +179% |
| Current assets | 29/58 | €25,274 | €51,268 | +€25,994 | +103% |
| Stocks and contracts in progress | 3 | €6,600 | €15,680 | +€9,080 | +138% |
| Stocks | 30/36 | €6,600 | €15,680 | +€9,080 | +138% |
| Amounts receivable within one year | 40/41 | €10,695 | €24,581 | +€13,886 | +130% |
| Trade receivables | 40 | €10,695 | €24,581 | +€13,886 | +130% |
| Cash at bank and in hand | 54/58 | €7,177 | €9,872 | +€2,695 | +37.6% |
| Deferred charges and accrued income | 490/1 | €803 | €1,135 | +€332 | +41.3% |
| Total equity and liabilities | 10/49 | €31,458 | €68,520 | +€37,062 | +118% |
| Equity | 10/15 | €72 | €14,577 | +€14,505 | +20,191% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,528 | -€4,023 | +€14,505 | +78.3% |
| Amounts payable | 17/49 | €31,386 | €53,943 | +€22,557 | +71.9% |
| Amounts payable within one year | 42/48 | €31,386 | €53,943 | +€22,557 | +71.9% |
| Trade debts | 44 | €22,556 | €26,659 | +€4,103 | +18.2% |
| Suppliers | 440/4 | €22,556 | €26,659 | +€4,103 | +18.2% |
| Advances received on contracts in progress | 46 | €273 | - | -€273 | |
| Taxes, remuneration and social security | 45 | €8,558 | €6,942 | -€1,616 | -18.9% |
| Taxes | 450/3 | €8,558 | €4,442 | -€4,116 | -48.1% |
| Remuneration and social security | 454/9 | - | €2,500 | +€2,500 | |
| Other amounts payable | 47/48 | - | €20,342 | +€20,342 | |
| Non-recurring operating income | 76A | - | €5,600 | +€5,600 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,199 | €5,703 | +€504 | +9.7% |
| Other operating charges | 640/8 | €853 | €808 | -€45 | -5.3% |
| Gross operating margin | 9900 | -€12,811 | €13,861 | +€26,672 | |
| Operating profit (loss) | 9901 | -€18,864 | €7,350 | +€26,214 | |
| Financial income | 75/76B | €1 | €3 | +€2 | +183% |
| Recurring financial income | 75 | €1 | €3 | +€2 | +183% |
| Financial charges | 65/66B | €1,616 | €581 | -€1,035 | -64.0% |
| Recurring financial charges | 65 | €1,616 | €581 | -€1,035 | -64.0% |
| Profit (loss) for the period before taxes | 9903 | -€20,479 | €6,772 | +€27,251 | |
| Income taxes | 67/77 | - | -€7,733 | -€7,733 | |
| Profit (loss) for the period | 9904 | -€20,479 | €14,505 | +€34,984 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,479 | €14,505 | +€34,984 |
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 23 October 2026 via checked.be.