TOP SYSTEME INFORMATIQUE: 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.
What changed
TOP SYSTEME INFORMATIQUE
NACE 47.789, Other retail sale of new goods
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€35,318
2024 · -€60,347+€25,028
Equity
-€21,499
2024 · €13,819-€35,318
Cash
€3,649
2024 · €6,889-€3,240
Balance sheet total
€1.5m
2024 · €1.6m-€110,737
Largest movements
Assets
- Tangible fixed assets -€100,104
down €100,104 (-6.4%), from €1.6m to €1.5m
of which Land and buildings: -€99,785
Equity and liabilities
- Debts after one year -€106,667
down €106,667 (-8.8%), from €1.2m to €1.1m
- Profit (loss) carried forward -€35,318
down €35,318 (-39.2%), from -€90,051 to -€125,369
- Other debts +€33,824
up €33,824 (+13.1%), from €257,880 to €291,704
Income statement
- Financial charges -€20,592
down €20,592 (-54.1%), from €38,086 to €17,494
- Gross operating margin +€9,075
up €9,075 (+8.6%), from €105,822 to €114,897
- Financial income -€3,677
down €3,677 (-93.9%), from €3,917 to €240
- Other operating charges +€1,162
up €1,162 (+11.5%), from €10,102 to €11,264
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.
Result 2024
-€60,347
Gross operating margin
+€9,075
Depreciation
-€268
Write-downs
+€486
Other operating charges
-€1,162
Financial income
-€3,677
Financial charges
+€20,592
Taxes
-€17
Result 2025
-€35,318
raises the resultlowers the result
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.
From operations
+€110,872
Investment
-€7,446
Financing
-€106,667
Cash 2024
€6,889
From operations (derived)
+€110,872
Net result for the year
-€35,318
Depreciation
+€120,102
Stocks and contracts
+€1,546
Receivables within one year
-€6,706
Trade debts
-€3,106
Tax, wage and social debts
+€530
Other debts
+€33,824
Investment (derived)
-€7,446
Investment in fixed assets (net)
-€7,500
Current investments
+€54
Financing
-€106,667
Debts after one year
-€106,667
Cash 2025
€3,649
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,605,302 | €1,494,565 | -€110,737 | -6.9% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €1,579,019 | €1,466,417 | -€112,602 | -7.1% |
| Intangible fixed assets | 21 | €23,247 | €10,749 | -€12,498 | -53.8% |
| Tangible fixed assets | 22/27 | €1,555,497 | €1,455,393 | -€100,104 | -6.4% |
| Land and buildings | 22 | €1,554,539 | €1,454,754 | -€99,785 | -6.4% |
| Plant, machinery and equipment | 23 | €958 | €639 | -€319 | -33.3% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Financial fixed assets | 28 | €274 | €274 | = | 0.0% |
| Current assets | 29/58 | €26,283 | €28,148 | +€1,865 | +7.1% |
| Stocks and contracts in progress | 3 | €3,047 | €1,501 | -€1,546 | -50.7% |
| Stocks | 30/36 | €3,047 | €1,501 | -€1,546 | -50.7% |
| Amounts receivable within one year | 40/41 | €13,562 | €20,268 | +€6,706 | +49.4% |
| Trade receivables | 40 | €11,560 | €18,227 | +€6,667 | +57.7% |
| Other amounts receivable | 41 | €2,003 | €2,041 | +€39 | +1.9% |
| Current investments | 50/53 | €2,784 | €2,730 | -€54 | -1.9% |
| Cash at bank and in hand | 54/58 | €6,889 | €3,649 | -€3,240 | -47.0% |
| Total equity and liabilities | 10/49 | €1,605,302 | €1,494,565 | -€110,737 | -6.9% |
| Equity | 10/15 | €13,819 | -€21,499 | -€35,318 | |
| Contributions | 10/11 | €42,727 | €42,727 | = | 0.0% |
| Contributions outside capital | 11 | €42,727 | €42,727 | = | 0.0% |
| Other | 1109/19 | €42,727 | €42,727 | = | 0.0% |
| Reserves | 13 | €61,143 | €61,143 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,231 | €2,231 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,231 | €2,231 | = | 0.0% |
| Tax-exempt reserves | 132 | €27,305 | €27,305 | = | 0.0% |
| Distributable reserves | 133 | €31,606 | €31,606 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€90,051 | -€125,369 | -€35,318 | -39.2% |
| Amounts payable | 17/49 | €1,591,482 | €1,516,064 | -€75,418 | -4.7% |
| Amounts payable after more than one year | 17 | €1,208,889 | €1,102,222 | -€106,667 | -8.8% |
| Financial debts | 170/4 | €1,208,889 | €1,102,222 | -€106,667 | -8.8% |
| Amounts payable within one year | 42/48 | €382,593 | €413,842 | +€31,249 | +8.2% |
| Current portion of amounts payable after more than one year | 42 | €106,667 | €106,667 | = | 0.0% |
| Trade debts | 44 | €18,047 | €14,941 | -€3,106 | -17.2% |
| Suppliers | 440/4 | €18,047 | €14,941 | -€3,106 | -17.2% |
| Taxes, remuneration and social security | 45 | €0 | €530 | +€530 | |
| Taxes | 450/3 | - | €530 | +€530 | |
| Other amounts payable | 47/48 | €257,880 | €291,704 | +€33,824 | +13.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €119,834 | €120,102 | +€268 | +0.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,814 | €1,328 | -€486 | -26.8% |
| Other operating charges | 640/8 | €10,102 | €11,264 | +€1,162 | +11.5% |
| Gross operating margin | 9900 | €105,822 | €114,897 | +€9,075 | +8.6% |
| Operating profit (loss) | 9901 | -€25,928 | -€17,797 | +€8,131 | +31.4% |
| Financial income | 75/76B | €3,917 | €240 | -€3,677 | -93.9% |
| Recurring financial income | 75 | €3,917 | €240 | -€3,677 | -93.9% |
| Financial charges | 65/66B | €38,086 | €17,494 | -€20,592 | -54.1% |
| Recurring financial charges | 65 | €38,086 | €17,494 | -€20,592 | -54.1% |
| Profit (loss) for the period before taxes | 9903 | -€60,097 | -€35,052 | +€25,045 | +41.7% |
| Income taxes | 67/77 | €250 | €267 | +€17 | +6.7% |
| Profit (loss) for the period | 9904 | -€60,347 | -€35,318 | +€25,028 | +41.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€60,347 | -€35,318 | +€25,028 | +41.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.