TOP TECH CONSTRUCT: what changed
Two fiscal 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 TECH CONSTRUCT
Largest movements
- Cash -€4,753
down €4,753 (-81.9%), from €5,801 to €1,048
mainly Tax, wage and social debts (-€6,975) and Other debts (-€6,559)
- Tangible fixed assets -€3,090
down €3,090 (-10.9%), from €28,256 to €25,166
of which Furniture and vehicles: -€2,857
- Stocks and contracts +€1,436
up €1,436 (+40.5%), from €3,550 to €4,986
- Receivables within one year +€861
up €861 (+16.7%), from €5,151 to €6,012
of which Trade receivables: +€885
- Profit (loss) carried forward +€7,914
up €7,914 (+56.2%), from €14,074 to €21,988
- Tax, wage and social debts -€6,975
down €6,975 (-99.7%), from €6,993 to €18
- Other debts -€6,559
down €6,559 (-34.5%), from €18,999 to €12,440
- Gross operating margin +€6,712
up €6,712 (+58.7%), from €11,432 to €18,144
- Depreciation +€2,942
up €2,942 (+72.7%), from €4,046 to €6,988
- Taxes +€1,866
new in 2025: €1,866
- Other operating charges +€777
up €777 (+228.3%), from €340 to €1,117
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 | €43,058 | €37,512 | -€5,546 | -12.9% |
| Fixed assets | 21/28 | €28,556 | €25,466 | -€3,090 | -10.8% |
| Tangible fixed assets | 22/27 | €28,256 | €25,166 | -€3,090 | -10.9% |
| Plant, machinery and equipment | 23 | €701 | €468 | -€234 | -33.3% |
| Furniture and vehicles | 24 | €27,555 | €24,698 | -€2,857 | -10.4% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €14,502 | €12,046 | -€2,456 | -16.9% |
| Stocks and contracts in progress | 3 | €3,550 | €4,986 | +€1,436 | +40.5% |
| Stocks | 30/36 | €3,550 | €4,986 | +€1,436 | +40.5% |
| Amounts receivable within one year | 40/41 | €5,151 | €6,012 | +€861 | +16.7% |
| Trade receivables | 40 | - | €885 | +€885 | |
| Other amounts receivable | 41 | €5,151 | €5,127 | -€24 | -0.5% |
| Cash at bank and in hand | 54/58 | €5,801 | €1,048 | -€4,753 | -81.9% |
| Total equity and liabilities | 10/49 | €43,058 | €37,512 | -€5,546 | -12.9% |
| Equity | 10/15 | €16,074 | €23,988 | +€7,914 | +49.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,074 | €21,988 | +€7,914 | +56.2% |
| Amounts payable | 17/49 | €26,984 | €13,524 | -€13,460 | -49.9% |
| Amounts payable within one year | 42/48 | €26,984 | €13,524 | -€13,460 | -49.9% |
| Trade debts | 44 | €992 | €1,065 | +€73 | +7.4% |
| Suppliers | 440/4 | €992 | €1,065 | +€73 | +7.4% |
| Taxes, remuneration and social security | 45 | €6,993 | €18 | -€6,975 | -99.7% |
| Remuneration and social security | 454/9 | €6,993 | €18 | -€6,975 | -99.7% |
| Other amounts payable | 47/48 | €18,999 | €12,440 | -€6,559 | -34.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,046 | €6,988 | +€2,942 | +72.7% |
| Other operating charges | 640/8 | €340 | €1,117 | +€777 | +228.3% |
| Gross operating margin | 9900 | €11,432 | €18,144 | +€6,712 | +58.7% |
| Operating profit (loss) | 9901 | €7,046 | €10,039 | +€2,993 | +42.5% |
| Financial charges | 65/66B | €236 | €259 | +€22 | +9.4% |
| Recurring financial charges | 65 | €236 | €259 | +€22 | +9.4% |
| Profit (loss) for the period before taxes | 9903 | €6,809 | €9,780 | +€2,971 | +43.6% |
| Income taxes | 67/77 | - | €1,866 | +€1,866 | |
| Profit (loss) for the period | 9904 | €6,809 | €7,914 | +€1,105 | +16.2% |
| Profit (loss) for the period to be appropriated | 9905 | €6,809 | €7,914 | +€1,105 | +16.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.