Topafisc: 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.
Topafisc
Largest movements
- Receivables within one year +€50,988
up €50,988 (+83.7%), from €60,920 to €111,907
of which Trade receivables: +€28,916
- Tangible fixed assets +€19,962
up €19,962 (+952.6%), from €2,096 to €22,058
of which Furniture and vehicles: +€20,397
- Intangible fixed assets -€4,778
down €4,778 (-19.9%), from €24,043 to €19,265
- Current portion of long-term debt +€26,898
new in 2024: €26,898
- Trade debts +€23,748
up €23,748 (+108.8%), from €21,819 to €45,567
- Tax, wage and social debts +€11,322
up €11,322 (+55.1%), from €20,554 to €31,876
of which Taxes: +€6,597
- Profit (loss) carried forward +€8,952
up €8,952 (+258.3%), from €3,466 to €12,418
- Short-term financial debts -€7,798
no longer reported in 2024 (was €7,798)
- Gross operating margin +€19,126
up €19,126 (+16.2%), from €118,137 to €137,262
- Other operating charges -€16,870
down €16,870 (-89.9%), from €18,758 to €1,888
- Staff costs +€15,736
up €15,736 (+17.5%), from €90,004 to €105,740
- Depreciation +€6,061
up €6,061 (+68.4%), from €8,859 to €14,920
- Taxes +€3,654
up €3,654 (+962.0%), from €380 to €4,034
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 | €89,034 | €155,649 | +€66,615 | +74.8% |
| Fixed assets | 21/28 | €26,139 | €41,323 | +€15,184 | +58.1% |
| Intangible fixed assets | 21 | €24,043 | €19,265 | -€4,778 | -19.9% |
| Tangible fixed assets | 22/27 | €2,096 | €22,058 | +€19,962 | +952.6% |
| Plant, machinery and equipment | 23 | €1,132 | €697 | -€435 | -38.4% |
| Furniture and vehicles | 24 | €963 | €21,361 | +€20,397 | +2117.9% |
| Current assets | 29/58 | €62,895 | €114,326 | +€51,431 | +81.8% |
| Amounts receivable within one year | 40/41 | €60,920 | €111,907 | +€50,988 | +83.7% |
| Trade receivables | 40 | €60,920 | €89,836 | +€28,916 | +47.5% |
| Other amounts receivable | 41 | - | €22,071 | +€22,071 | |
| Cash at bank and in hand | 54/58 | €1,639 | €2,083 | +€443 | +27.0% |
| Deferred charges and accrued income | 490/1 | €336 | €336 | = | 0.0% |
| Total equity and liabilities | 10/49 | €89,034 | €155,649 | +€66,615 | +74.8% |
| Equity | 10/15 | €26,318 | €35,270 | +€8,952 | +34.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €4,302 | €4,302 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,971 | €1,971 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,971 | €1,971 | = | 0.0% |
| Distributable reserves | 133 | €2,331 | €2,331 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,466 | €12,418 | +€8,952 | +258.3% |
| Amounts payable | 17/49 | €62,716 | €120,379 | +€57,663 | +91.9% |
| Amounts payable within one year | 42/48 | €62,716 | €120,379 | +€57,663 | +91.9% |
| Current portion of amounts payable after more than one year | 42 | - | €26,898 | +€26,898 | |
| Financial debts | 43 | €7,798 | - | -€7,798 | |
| Credit institutions | 430/8 | €7,798 | - | -€7,798 | |
| Trade debts | 44 | €21,819 | €45,567 | +€23,748 | +108.8% |
| Suppliers | 440/4 | €21,819 | €45,567 | +€23,748 | +108.8% |
| Taxes, remuneration and social security | 45 | €20,554 | €31,876 | +€11,322 | +55.1% |
| Taxes | 450/3 | €10,204 | €16,800 | +€6,597 | +64.6% |
| Remuneration and social security | 454/9 | €10,350 | €15,076 | +€4,725 | +45.7% |
| Other amounts payable | 47/48 | €12,544 | €16,038 | +€3,494 | +27.9% |
| Remuneration, social security and pensions | 62 | €90,004 | €105,740 | +€15,736 | +17.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,859 | €14,920 | +€6,061 | +68.4% |
| Other operating charges | 640/8 | €18,758 | €1,888 | -€16,870 | -89.9% |
| Gross operating margin | 9900 | €118,137 | €137,262 | +€19,126 | +16.2% |
| Operating profit (loss) | 9901 | €516 | €14,714 | +€14,198 | +2751.2% |
| Financial income | 75/76B | €19 | €571 | +€552 | +2881.4% |
| Recurring financial income | 75 | €19 | €571 | +€552 | +2881.4% |
| Financial charges | 65/66B | €1,248 | €2,300 | +€1,052 | +84.3% |
| Recurring financial charges | 65 | €1,248 | €2,300 | +€1,052 | +84.3% |
| Profit (loss) for the period before taxes | 9903 | -€713 | €12,985 | +€13,698 | |
| Income taxes | 67/77 | €380 | €4,034 | +€3,654 | +962.0% |
| Profit (loss) for the period | 9904 | -€1,092 | €8,952 | +€10,044 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,092 | €8,952 | +€10,044 |
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 12 October 2026 via checked.be.