TOP TRADE: 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 TRADE
Largest movements
- Receivables within one year -€66,039
down €66,039 (-90.0%), from €73,379 to €7,340
of which Trade receivables: -€66,039
- Deferred charges and accrued income +€64,000
up €64,000 (+2,500%), from €2,560 to €66,560
- Tangible fixed assets +€22,672
up €22,672 (+360%), from €6,299 to €28,971
of which Furniture and vehicles: +€20,939
- Cash -€9,088
no longer reported in 2024 (was €9,088)
- Profit (loss) carried forward +€29,052
up €29,052, from -€9,367 to €19,685
- Debts after one year -€25,000
no longer reported in 2024 (was €25,000)
- Short-term financial debts +€13,199
new in 2024: €13,199
- Other debts -€5,957
down €5,957 (-55.8%), from €10,683 to €4,725
- Tax, wage and social debts -€2,037
down €2,037 (-19.2%), from €10,620 to €8,583
of which Taxes: -€2,037
- Gross operating margin +€7,377
up €7,377 (+41.0%), from €18,014 to €25,392
- Depreciation +€5,181
up €5,181 (+69.2%), from €7,488 to €12,669
- Financial income +€1,000
up €1,000 (+9,999,900%), from €0 to €1,000
of which Non-recurring financial income: +€1,000
- Taxes +€895
up €895 (+34.9%), from €2,567 to €3,462
From the 2022 result to the 2024 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €91,940 | €103,486 | +€11,545 | +12.6% |
| Fixed assets | 21/28 | €6,913 | €29,585 | +€22,672 | +328% |
| Tangible fixed assets | 22/27 | €6,299 | €28,971 | +€22,672 | +360% |
| Plant, machinery and equipment | 23 | €2,022 | €3,756 | +€1,733 | +85.7% |
| Furniture and vehicles | 24 | €4,277 | €25,216 | +€20,939 | +490% |
| Financial fixed assets | 28 | €614 | €614 | = | 0.0% |
| Current assets | 29/58 | €85,027 | €73,900 | -€11,127 | -13.1% |
| Amounts receivable within one year | 40/41 | €73,379 | €7,340 | -€66,039 | -90.0% |
| Trade receivables | 40 | €66,469 | €430 | -€66,039 | -99.4% |
| Other amounts receivable | 41 | €6,910 | €6,910 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €9,088 | - | -€9,088 | |
| Deferred charges and accrued income | 490/1 | €2,560 | €66,560 | +€64,000 | +2,500% |
| Total equity and liabilities | 10/49 | €91,940 | €103,486 | +€11,545 | +12.6% |
| Equity | 10/15 | €37,419 | €66,471 | +€29,052 | +77.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €28,186 | €28,186 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,585 | €2,585 | = | 0.0% |
| Distributable reserves | 133 | €23,741 | €23,741 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,367 | €19,685 | +€29,052 | |
| Amounts payable | 17/49 | €54,521 | €37,015 | -€17,507 | -32.1% |
| Amounts payable after more than one year | 17 | €25,000 | - | -€25,000 | |
| Financial debts | 170/4 | €25,000 | - | -€25,000 | |
| Amounts payable within one year | 42/48 | €29,467 | €37,015 | +€7,548 | +25.6% |
| Current portion of amounts payable after more than one year | 42 | €8,164 | €8,547 | +€383 | +4.7% |
| Financial debts | 43 | - | €13,199 | +€13,199 | |
| Credit institutions | 430/8 | - | €13,199 | +€13,199 | |
| Trade debts | 44 | - | €1,960 | +€1,960 | |
| Suppliers | 440/4 | - | €1,960 | +€1,960 | |
| Taxes, remuneration and social security | 45 | €10,620 | €8,583 | -€2,037 | -19.2% |
| Taxes | 450/3 | €3,160 | €1,123 | -€2,037 | -64.5% |
| Remuneration and social security | 454/9 | €7,460 | €7,460 | = | 0.0% |
| Other amounts payable | 47/48 | €10,683 | €4,725 | -€5,957 | -55.8% |
| Accrued charges and deferred income | 492/3 | €54 | - | -€54 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,488 | €12,669 | +€5,181 | +69.2% |
| Other operating charges | 640/8 | €2,468 | €2,428 | -€40 | -1.6% |
| Gross operating margin | 9900 | €18,014 | €25,392 | +€7,377 | +41.0% |
| Operating profit (loss) | 9901 | €8,059 | €10,295 | +€2,236 | +27.7% |
| Financial income | 75/76B | €0 | €1,000 | +€1,000 | +9,999,900% |
| Recurring financial income | 75 | €0 | €1,000 | +€1,000 | +9,999,900% |
| Non-recurring financial income | 76B | - | €1,000 | +€1,000 | |
| Financial charges | 65/66B | €3,935 | €4,117 | +€183 | +4.6% |
| Recurring financial charges | 65 | €3,935 | €4,117 | +€183 | +4.6% |
| Profit (loss) for the period before taxes | 9903 | €4,124 | €7,177 | +€3,053 | +74.0% |
| Income taxes | 67/77 | €2,567 | €3,462 | +€895 | +34.9% |
| Profit (loss) for the period | 9904 | €1,558 | €3,716 | +€2,158 | +139% |
| Profit (loss) for the period to be appropriated | 9905 | €1,558 | €3,716 | +€2,158 | +139% |
Source: filed annual accounts (NBB), financial years ended 30 June 2022 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.