Top World: 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 World
Largest movements
- Receivables within one year -€16,854
down €16,854 (-22.7%), from €74,383 to €57,530
of which Trade receivables: -€58,311
- Cash -€3,077
down €3,077 (-39.8%), from €7,725 to €4,648
mainly Contributions, distributions and other (-€30,728) and Trade debts (-€19,383)
- Tangible fixed assets -€2,149
down €2,149 (-38.0%), from €5,658 to €3,508
- Trade debts -€19,383
down €19,383 (-84.0%), from €23,087 to €3,704
- Other debts -€3,181
no longer reported in 2024 (was €3,181)
- Tax, wage and social debts -€909
down €909 (-4.3%), from €21,310 to €20,401
of which Remuneration and social security: -€2,060
- Accrued charges and deferred income +€900
up €900 (+42.9%), from €2,100 to €3,000
- Taxes -€6,757
down €6,757 (-78.7%), from €8,581 to €1,825
- Staff costs +€2,828
up €2,828 (+11.1%), from €25,389 to €28,217
- Gross operating margin -€2,038
down €2,038 (-3.0%), from €67,242 to €65,205
- Other operating charges +€1,328
up €1,328 (+325.2%), from €408 to €1,736
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.
Cash bridge derived
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 | €88,856 | €66,777 | -€22,080 | -24.8% |
| Fixed assets | 21/28 | €5,658 | €3,508 | -€2,149 | -38.0% |
| Tangible fixed assets | 22/27 | €5,658 | €3,508 | -€2,149 | -38.0% |
| Plant, machinery and equipment | 23 | €5,658 | €3,508 | -€2,149 | -38.0% |
| Current assets | 29/58 | €83,198 | €63,268 | -€19,930 | -24.0% |
| Stocks and contracts in progress | 3 | €1,090 | €1,090 | = | 0.0% |
| Stocks | 30/36 | €1,090 | €1,090 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €74,383 | €57,530 | -€16,854 | -22.7% |
| Trade receivables | 40 | €58,369 | €58 | -€58,311 | -99.9% |
| Other amounts receivable | 41 | €16,015 | €57,472 | +€41,458 | +258.9% |
| Cash at bank and in hand | 54/58 | €7,725 | €4,648 | -€3,077 | -39.8% |
| Total equity and liabilities | 10/49 | €88,856 | €66,777 | -€22,080 | -24.8% |
| Equity | 10/15 | €39,178 | €39,672 | +€494 | +1.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,678 | €37,172 | +€494 | +1.3% |
| Amounts payable | 17/49 | €49,678 | €27,105 | -€22,573 | -45.4% |
| Amounts payable within one year | 42/48 | €47,578 | €24,105 | -€23,473 | -49.3% |
| Trade debts | 44 | €23,087 | €3,704 | -€19,383 | -84.0% |
| Suppliers | 440/4 | €23,087 | €3,704 | -€19,383 | -84.0% |
| Taxes, remuneration and social security | 45 | €21,310 | €20,401 | -€909 | -4.3% |
| Taxes | 450/3 | €11,203 | €12,354 | +€1,151 | +10.3% |
| Remuneration and social security | 454/9 | €10,107 | €8,047 | -€2,060 | -20.4% |
| Other amounts payable | 47/48 | €3,181 | - | -€3,181 | |
| Accrued charges and deferred income | 492/3 | €2,100 | €3,000 | +€900 | +42.9% |
| Remuneration, social security and pensions | 62 | €25,389 | €28,217 | +€2,828 | +11.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,149 | €2,149 | = | 0.0% |
| Other operating charges | 640/8 | €408 | €1,736 | +€1,328 | +325.2% |
| Gross operating margin | 9900 | €67,242 | €65,205 | -€2,038 | -3.0% |
| Operating profit (loss) | 9901 | €39,296 | €33,102 | -€6,194 | -15.8% |
| Financial income | 75/76B | €423 | - | -€423 | |
| Recurring financial income | 75 | €423 | - | -€423 | |
| Financial charges | 65/66B | €39 | €56 | +€17 | +42.3% |
| Recurring financial charges | 65 | €39 | €56 | +€17 | +42.3% |
| Profit (loss) for the period before taxes | 9903 | €39,680 | €33,046 | -€6,633 | -16.7% |
| Income taxes | 67/77 | €8,581 | €1,825 | -€6,757 | -78.7% |
| Profit (loss) for the period | 9904 | €31,098 | €31,222 | +€123 | +0.4% |
| Profit (loss) for the period to be appropriated | 9905 | €31,098 | €31,222 | +€123 | +0.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.