TOP SPIN CONSULT: 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 SPIN CONSULT
Largest movements
- Current investments +€156,501
new in 2026: €156,501
- Cash -€61,098
down €61,098 (-23.0%), from €265,799 to €204,701
mainly Current investments (-€156,501) and Trade debts (-€3,135)
- Tangible fixed assets -€5,910
down €5,910 (-9.8%), from €60,010 to €54,100
of which Land and buildings: -€4,245
- Reserves +€82,785
up €82,785 (+29.0%), from €285,713 to €368,498
- Other debts +€14,406
up €14,406 (+251%), from €5,750 to €20,156
- Gross operating margin -€24,321
down €24,321 (-15.5%), from €156,951 to €132,630
- Taxes -€7,680
down €7,680 (-16.0%), from €48,134 to €40,454
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €344,305 | €434,643 | +€90,338 | +26.2% |
| Fixed assets | 21/28 | €60,010 | €54,100 | -€5,910 | -9.8% |
| Tangible fixed assets | 22/27 | €60,010 | €54,100 | -€5,910 | -9.8% |
| Land and buildings | 22 | €51,509 | €47,265 | -€4,245 | -8.2% |
| Plant, machinery and equipment | 23 | €1,170 | €1,494 | +€323 | +27.6% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Other tangible fixed assets | 26 | €7,330 | €5,341 | -€1,989 | -27.1% |
| Current assets | 29/58 | €284,295 | €380,543 | +€96,249 | +33.9% |
| Amounts receivable within one year | 40/41 | €14,161 | €14,384 | +€223 | +1.6% |
| Trade receivables | 40 | €14,159 | €14,384 | +€225 | +1.6% |
| Other amounts receivable | 41 | €2 | €0 | -€2 | -100% |
| Current investments | 50/53 | - | €156,501 | +€156,501 | |
| Cash at bank and in hand | 54/58 | €265,799 | €204,701 | -€61,098 | -23.0% |
| Deferred charges and accrued income | 490/1 | €4,335 | €4,958 | +€623 | +14.4% |
| Total equity and liabilities | 10/49 | €344,305 | €434,643 | +€90,338 | +26.2% |
| Equity | 10/15 | €304,313 | €387,098 | +€82,785 | +27.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €285,713 | €368,498 | +€82,785 | +29.0% |
| Distributable reserves | 133 | €285,713 | €368,498 | +€82,785 | +29.0% |
| Amounts payable | 17/49 | €39,991 | €47,545 | +€7,554 | +18.9% |
| Amounts payable within one year | 42/48 | €35,203 | €44,484 | +€9,281 | +26.4% |
| Trade debts | 44 | €9,970 | €6,835 | -€3,135 | -31.4% |
| Suppliers | 440/4 | €9,970 | €6,835 | -€3,135 | -31.4% |
| Taxes, remuneration and social security | 45 | €19,483 | €17,493 | -€1,990 | -10.2% |
| Taxes | 450/3 | €19,483 | €17,493 | -€1,990 | -10.2% |
| Other amounts payable | 47/48 | €5,750 | €20,156 | +€14,406 | +251% |
| Accrued charges and deferred income | 492/3 | €4,788 | €3,061 | -€1,727 | -36.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,363 | €7,041 | -€322 | -4.4% |
| Other operating charges | 640/8 | €2,264 | €2,310 | +€45 | +2.0% |
| Gross operating margin | 9900 | €156,951 | €132,630 | -€24,321 | -15.5% |
| Operating profit (loss) | 9901 | €147,324 | €123,279 | -€24,045 | -16.3% |
| Financial income | 75/76B | €31 | €1,478 | +€1,447 | +4,678% |
| Recurring financial income | 75 | €31 | €1,478 | +€1,447 | +4,678% |
| Financial charges | 65/66B | €297 | €1,519 | +€1,222 | +411% |
| Recurring financial charges | 65 | €297 | €1,519 | +€1,222 | +411% |
| Profit (loss) for the period before taxes | 9903 | €147,058 | €123,238 | -€23,819 | -16.2% |
| Income taxes | 67/77 | €48,134 | €40,454 | -€7,680 | -16.0% |
| Profit (loss) for the period | 9904 | €98,924 | €82,785 | -€16,139 | -16.3% |
| Profit (loss) for the period to be appropriated | 9905 | €98,924 | €82,785 | -€16,139 | -16.3% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.