TOP VISION: 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 VISION
Largest movements
- Cash +€1,676
up €1,676 (+3.7%), from €45,406 to €47,083
mainly Tax, wage and social debts (+€809) and Net result for the year (+€544)
- Tax, wage and social debts +€809
new in 2025: €809
- Profit (loss) carried forward +€544
up €544 (+1.5%), from €36,521 to €37,065
- Gross operating margin +€1,030
up €1,030, from -€66 to €964
- Financial income +€187
up €187 (+162.2%), from €115 to €303
- Other operating charges +€164
up €164 (+36.4%), from €451 to €615
- Financial charges -€34
down €34 (-23.8%), from €142 to €108
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 | €47,676 | €49,029 | +€1,352 | +2.8% |
| Current assets | 29/58 | €47,676 | €49,029 | +€1,352 | +2.8% |
| Amounts receivable within one year | 40/41 | €2,270 | €1,946 | -€324 | -14.3% |
| Trade receivables | 40 | €1,814 | €1,696 | -€119 | -6.5% |
| Other amounts receivable | 41 | €456 | €250 | -€205 | -45.1% |
| Cash at bank and in hand | 54/58 | €45,406 | €47,083 | +€1,676 | +3.7% |
| Total equity and liabilities | 10/49 | €47,676 | €49,029 | +€1,352 | +2.8% |
| Equity | 10/15 | €47,676 | €48,220 | +€544 | +1.1% |
| Contributions | 10/11 | €9,296 | €9,296 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,521 | €37,065 | +€544 | +1.5% |
| Amounts payable | 17/49 | - | €809 | +€809 | |
| Amounts payable within one year | 42/48 | - | €809 | +€809 | |
| Taxes, remuneration and social security | 45 | - | €809 | +€809 | |
| Taxes | 450/3 | - | €809 | +€809 | |
| Other operating charges | 640/8 | €451 | €615 | +€164 | +36.4% |
| Gross operating margin | 9900 | -€66 | €964 | +€1,030 | |
| Operating profit (loss) | 9901 | -€517 | €349 | +€866 | |
| Financial income | 75/76B | €115 | €303 | +€187 | +162.2% |
| Recurring financial income | 75 | €115 | €303 | +€187 | +162.2% |
| Financial charges | 65/66B | €142 | €108 | -€34 | -23.8% |
| Recurring financial charges | 65 | €142 | €108 | -€34 | -23.8% |
| Profit (loss) for the period before taxes | 9903 | -€543 | €544 | +€1,087 | |
| Profit (loss) for the period | 9904 | -€543 | €544 | +€1,087 | |
| Profit (loss) for the period to be appropriated | 9905 | -€543 | €544 | +€1,087 |
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 9 October 2026 via checked.be.