TOP - UZ: 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 - UZ
Largest movements
- Cash -€1,732
down €1,732 (-57.3%), from €3,020 to €1,289
mainly Trade debts (-€1,207) and Other debts (-€850)
- Stocks and contracts -€261
down €261 (-11.9%), from €2,201 to €1,940
- Receivables within one year -€256
down €256 (-49.9%), from €512 to €257
of which Other amounts receivable: -€256
- Trade debts -€1,207
down €1,207 (-17.9%), from €6,758 to €5,551
- Other debts -€850
down €850 (-2.5%), from €33,356 to €32,506
- Profit (loss) carried forward -€132
down €132 (-0.2%), from -€54,270 to -€54,402
- Gross operating margin -€2,106
down €2,106 (-88.2%), from €2,387 to €281
- Depreciation -€316
no longer reported in 2025 (was €316)
- Financial income -€163
down €163 (-39.9%), from €408 to €245
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 | €6,295 | €4,106 | -€2,189 | -34.8% |
| Fixed assets | 21/28 | €300 | €300 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €5,995 | €3,806 | -€2,189 | -36.5% |
| Stocks and contracts in progress | 3 | €2,201 | €1,940 | -€261 | -11.9% |
| Stocks | 30/36 | €2,201 | €1,940 | -€261 | -11.9% |
| Amounts receivable within one year | 40/41 | €512 | €257 | -€256 | -49.9% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €512 | €257 | -€256 | -49.9% |
| Cash at bank and in hand | 54/58 | €3,020 | €1,289 | -€1,732 | -57.3% |
| Deferred charges and accrued income | 490/1 | €262 | €321 | +€59 | +22.5% |
| Total equity and liabilities | 10/49 | €6,295 | €4,106 | -€2,189 | -34.8% |
| Equity | 10/15 | -€33,819 | -€33,951 | -€132 | -0.4% |
| Reserves | 13 | €20,451 | €20,451 | = | 0.0% |
| Non-distributable reserves | 130/1 | €20,451 | €20,451 | = | 0.0% |
| Reserves not available under the articles | 1311 | €20,451 | €20,451 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€54,270 | -€54,402 | -€132 | -0.2% |
| Amounts payable | 17/49 | €40,114 | €38,057 | -€2,057 | -5.1% |
| Amounts payable within one year | 42/48 | €40,114 | €38,057 | -€2,057 | -5.1% |
| Trade debts | 44 | €6,758 | €5,551 | -€1,207 | -17.9% |
| Suppliers | 440/4 | €6,758 | €5,551 | -€1,207 | -17.9% |
| Other amounts payable | 47/48 | €33,356 | €32,506 | -€850 | -2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €316 | - | -€316 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €2,387 | €281 | -€2,106 | -88.2% |
| Operating profit (loss) | 9901 | €1,683 | -€119 | -€1,802 | |
| Financial income | 75/76B | €408 | €245 | -€163 | -39.9% |
| Recurring financial income | 75 | €408 | €245 | -€163 | -39.9% |
| Financial charges | 65/66B | €243 | €259 | +€16 | +6.5% |
| Recurring financial charges | 65 | €243 | €259 | +€16 | +6.5% |
| Profit (loss) for the period before taxes | 9903 | €1,848 | -€132 | -€1,981 | |
| Profit (loss) for the period | 9904 | €1,848 | -€132 | -€1,981 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,848 | -€132 | -€1,981 |
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 4 October 2026 via checked.be.