Topciu.Diagnostics: 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.
Topciu.Diagnostics
Largest movements
- Receivables within one year +€131,734
up €131,734 (+326.6%), from €40,329 to €172,064
of which Trade receivables: +€86,734
- Cash +€42,947
up €42,947 (+31.8%), from €135,186 to €178,133
mainly Net result for the year (+€178,753) and Other debts (+€29,405)
- Tangible fixed assets +€4,810
up €4,810 (+5.6%), from €85,814 to €90,625
of which Plant, machinery and equipment: +€19,698
- Profit (loss) carried forward +€153,753
up €153,753 (+78875.8%), from €195 to €153,948
- Other debts +€29,405
up €29,405 (+309.9%), from €9,487 to €38,893
- Current portion of long-term debt +€12,938
up €12,938 (+35.6%), from €36,320 to €49,258
- Debts after one year -€12,189
down €12,189 (-37.6%), from €32,405 to €20,216
- Trade debts -€4,546
down €4,546 (-69.1%), from €6,580 to €2,034
- Gross operating margin +€38,541
up €38,541 (+23.8%), from €161,867 to €200,408
- Taxes -€26,679
down €26,679 (-98.6%), from €27,050 to €372
- Financial charges -€3,655
down €3,655 (-96.6%), from €3,786 to €131
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 | €263,190 | €442,652 | +€179,462 | +68.2% |
| Fixed assets | 21/28 | €85,814 | €90,625 | +€4,810 | +5.6% |
| Tangible fixed assets | 22/27 | €85,814 | €90,625 | +€4,810 | +5.6% |
| Plant, machinery and equipment | 23 | - | €19,698 | +€19,698 | |
| Furniture and vehicles | 24 | €46,500 | €36,971 | -€9,529 | -20.5% |
| Other tangible fixed assets | 26 | €39,314 | €33,956 | -€5,358 | -13.6% |
| Current assets | 29/58 | €177,376 | €352,027 | +€174,652 | +98.5% |
| Amounts receivable within one year | 40/41 | €40,329 | €172,064 | +€131,734 | +326.6% |
| Trade receivables | 40 | €40,329 | €127,064 | +€86,734 | +215.1% |
| Other amounts receivable | 41 | - | €45,000 | +€45,000 | |
| Cash at bank and in hand | 54/58 | €135,186 | €178,133 | +€42,947 | +31.8% |
| Deferred charges and accrued income | 490/1 | €1,860 | €1,831 | -€29 | -1.6% |
| Total equity and liabilities | 10/49 | €263,190 | €442,652 | +€179,462 | +68.2% |
| Equity | 10/15 | €167,682 | €321,435 | +€153,753 | +91.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €162,487 | €162,487 | = | 0.0% |
| Distributable reserves | 133 | €162,487 | €162,487 | = | 0.0% |
| Profit (loss) carried forward | 14 | €195 | €153,948 | +€153,753 | +78875.8% |
| Amounts payable | 17/49 | €95,507 | €121,217 | +€25,709 | +26.9% |
| Amounts payable after more than one year | 17 | €32,405 | €20,216 | -€12,189 | -37.6% |
| Financial debts | 170/4 | €32,405 | €20,216 | -€12,189 | -37.6% |
| Amounts payable within one year | 42/48 | €63,102 | €100,899 | +€37,797 | +59.9% |
| Current portion of amounts payable after more than one year | 42 | €36,320 | €49,258 | +€12,938 | +35.6% |
| Trade debts | 44 | €6,580 | €2,034 | -€4,546 | -69.1% |
| Suppliers | 440/4 | €6,580 | €2,034 | -€4,546 | -69.1% |
| Taxes, remuneration and social security | 45 | €10,714 | €10,714 | = | 0.0% |
| Taxes | 450/3 | €10,714 | €10,714 | = | 0.0% |
| Other amounts payable | 47/48 | €9,487 | €38,893 | +€29,405 | +309.9% |
| Accrued charges and deferred income | 492/3 | - | €102 | +€102 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,622 | €20,667 | +€1,044 | +5.3% |
| Other operating charges | 640/8 | €502 | €486 | -€16 | -3.2% |
| Gross operating margin | 9900 | €161,867 | €200,408 | +€38,541 | +23.8% |
| Operating profit (loss) | 9901 | €141,742 | €179,255 | +€37,513 | +26.5% |
| Financial income | 75/76B | €3 | €0 | -€3 | -100.0% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -100.0% |
| Financial charges | 65/66B | €3,786 | €131 | -€3,655 | -96.6% |
| Recurring financial charges | 65 | €3,786 | €131 | -€3,655 | -96.6% |
| Profit (loss) for the period before taxes | 9903 | €137,959 | €179,124 | +€41,165 | +29.8% |
| Income taxes | 67/77 | €27,050 | €372 | -€26,679 | -98.6% |
| Profit (loss) for the period | 9904 | €110,909 | €178,753 | +€67,843 | +61.2% |
| Profit (loss) for the period to be appropriated | 9905 | €110,909 | €178,753 | +€67,843 | +61.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.