topADI: 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.
topADI
Largest movements
- Cash -€6,669
down €6,669 (-91.7%), from €7,271 to €602
mainly Net result for the year (-€4,528) and Other debts (-€2,446)
- Tangible fixed assets -€820
down €820 (-6.9%), from €11,845 to €11,025
- Deferred charges and accrued income +€534
up €534 (+314.6%), from €170 to €704
- Receivables within one year +€330
up €330 (+8.4%), from €3,943 to €4,273
of which Other amounts receivable: +€189
- Profit (loss) carried forward -€4,528
down €4,528 (-8.1%), from -€55,773 to -€60,301
- Other debts -€2,446
down €2,446 (-23.4%), from €10,459 to €8,013
- Trade debts +€744
up €744 (+115.0%), from €647 to €1,391
- Tax, wage and social debts -€395
no longer reported in 2025 (was €395)
- Gross operating margin -€17,725
down €17,725, from €15,737 to -€1,989
- Other operating charges +€234
up €234 (+16.1%), from €1,456 to €1,690
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 | €23,229 | €16,604 | -€6,625 | -28.5% |
| Fixed assets | 21/28 | €11,845 | €11,025 | -€820 | -6.9% |
| Tangible fixed assets | 22/27 | €11,845 | €11,025 | -€820 | -6.9% |
| Land and buildings | 22 | €11,845 | €11,025 | -€820 | -6.9% |
| Current assets | 29/58 | €11,383 | €5,579 | -€5,805 | -51.0% |
| Amounts receivable within one year | 40/41 | €3,943 | €4,273 | +€330 | +8.4% |
| Trade receivables | 40 | €3,942 | €4,083 | +€141 | +3.6% |
| Other amounts receivable | 41 | €1 | €190 | +€189 | +18880.0% |
| Cash at bank and in hand | 54/58 | €7,271 | €602 | -€6,669 | -91.7% |
| Deferred charges and accrued income | 490/1 | €170 | €704 | +€534 | +314.6% |
| Total equity and liabilities | 10/49 | €23,229 | €16,604 | -€6,625 | -28.5% |
| Equity | 10/15 | -€28,273 | -€32,801 | -€4,528 | -16.0% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €2,500 | €2,500 | = | 0.0% |
| Distributable reserves | 133 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€55,773 | -€60,301 | -€4,528 | -8.1% |
| Amounts payable | 17/49 | €51,501 | €49,404 | -€2,097 | -4.1% |
| Amounts payable after more than one year | 17 | €40,000 | €40,000 | = | 0.0% |
| Financial debts | 170/4 | €40,000 | €40,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €11,501 | €9,404 | -€2,097 | -18.2% |
| Trade debts | 44 | €647 | €1,391 | +€744 | +115.0% |
| Suppliers | 440/4 | €647 | €1,391 | +€744 | +115.0% |
| Taxes, remuneration and social security | 45 | €395 | - | -€395 | |
| Taxes | 450/3 | €395 | - | -€395 | |
| Other amounts payable | 47/48 | €10,459 | €8,013 | -€2,446 | -23.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €820 | €820 | = | 0.0% |
| Other operating charges | 640/8 | €1,456 | €1,690 | +€234 | +16.1% |
| Gross operating margin | 9900 | €15,737 | -€1,989 | -€17,725 | |
| Operating profit (loss) | 9901 | €13,460 | -€4,499 | -€17,959 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €28 | €29 | +€1 | +5.2% |
| Recurring financial charges | 65 | €28 | €29 | +€1 | +5.2% |
| Profit (loss) for the period before taxes | 9903 | €13,433 | -€4,528 | -€17,961 | |
| Profit (loss) for the period | 9904 | €13,433 | -€4,528 | -€17,961 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,433 | -€4,528 | -€17,961 |
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 5 October 2026 via checked.be.