TOP TRADING SERVICES: 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 TRADING SERVICES
Largest movements
- Receivables within one year -€20,094
down €20,094 (-42.0%), from €47,797 to €27,704
of which Trade receivables: -€21,144
- Tangible fixed assets +€13,552
up €13,552 (+2,382%), from €569 to €14,121
of which Furniture and vehicles: +€10,813
- Cash +€1,703
up €1,703 (+14.9%), from €11,413 to €13,116
mainly Receivables within one year (+€20,094) and Net result for the year (+€9,863)
- Trade debts -€7,778
down €7,778 (-99.4%), from €7,826 to €48
- Other debts +€3,829
up €3,829 (+37.3%), from €10,272 to €14,101
- Tax, wage and social debts -€1,754
down €1,754 (-14.6%), from €12,034 to €10,281
- Profit (loss) carried forward +€863
up €863 (+3.8%), from €22,647 to €23,510
- Gross operating margin +€4,109
up €4,109 (+21.2%), from €19,419 to €23,528
- Taxes +€3,582
up €3,582 (+55.3%), from €6,479 to €10,060
- Depreciation +€1,891
up €1,891 (+361%), from €523 to €2,414
- Financial charges -€269
down €269 (-44.5%), from €605 to €336
From the 2023 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
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €59,779 | €54,940 | -€4,839 | -8.1% |
| Fixed assets | 21/28 | €569 | €14,121 | +€13,552 | +2,382% |
| Tangible fixed assets | 22/27 | €569 | €14,121 | +€13,552 | +2,382% |
| Plant, machinery and equipment | 23 | €569 | €3,308 | +€2,739 | +481% |
| Furniture and vehicles | 24 | - | €10,813 | +€10,813 | |
| Current assets | 29/58 | €59,210 | €40,819 | -€18,391 | -31.1% |
| Amounts receivable within one year | 40/41 | €47,797 | €27,704 | -€20,094 | -42.0% |
| Trade receivables | 40 | €47,797 | €26,654 | -€21,144 | -44.2% |
| Other amounts receivable | 41 | - | €1,050 | +€1,050 | |
| Cash at bank and in hand | 54/58 | €11,413 | €13,116 | +€1,703 | +14.9% |
| Total equity and liabilities | 10/49 | €59,779 | €54,940 | -€4,839 | -8.1% |
| Equity | 10/15 | €29,647 | €30,510 | +€863 | +2.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €6,000 | €6,000 | = | 0.0% |
| Distributable reserves | 133 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,647 | €23,510 | +€863 | +3.8% |
| Amounts payable | 17/49 | €30,132 | €24,430 | -€5,702 | -18.9% |
| Amounts payable within one year | 42/48 | €30,132 | €24,430 | -€5,702 | -18.9% |
| Trade debts | 44 | €7,826 | €48 | -€7,778 | -99.4% |
| Suppliers | 440/4 | €7,826 | €48 | -€7,778 | -99.4% |
| Taxes, remuneration and social security | 45 | €12,034 | €10,281 | -€1,754 | -14.6% |
| Taxes | 450/3 | €12,034 | €10,281 | -€1,754 | -14.6% |
| Other amounts payable | 47/48 | €10,272 | €14,101 | +€3,829 | +37.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €523 | €2,414 | +€1,891 | +361% |
| Other operating charges | 640/8 | €742 | €861 | +€119 | +16.1% |
| Gross operating margin | 9900 | €19,419 | €23,528 | +€4,109 | +21.2% |
| Operating profit (loss) | 9901 | €18,154 | €20,253 | +€2,098 | +11.6% |
| Financial income | 75/76B | €5 | €6 | +€1 | +23.2% |
| Recurring financial income | 75 | €5 | €6 | +€1 | +23.2% |
| Financial charges | 65/66B | €605 | €336 | -€269 | -44.5% |
| Recurring financial charges | 65 | €605 | €336 | -€269 | -44.5% |
| Profit (loss) for the period before taxes | 9903 | €17,555 | €19,923 | +€2,369 | +13.5% |
| Income taxes | 67/77 | €6,479 | €10,060 | +€3,582 | +55.3% |
| Profit (loss) for the period | 9904 | €11,076 | €9,863 | -€1,213 | -11.0% |
| Profit (loss) for the period to be appropriated | 9905 | €11,076 | €9,863 | -€1,213 | -11.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.