TOPCONSULTING: 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.
TOPCONSULTING
Largest movements
- Cash +€8,873
up €8,873 (+67.5%), from €13,154 to €22,027
mainly Net result for the year (+€5,876) and Trade debts (+€4,992)
- Profit (loss) carried forward +€5,876
up €5,876 (+44.6%), from -€13,183 to -€7,308
- Trade debts +€4,992
new in 2025: €4,992
- Tax, wage and social debts -€1,984
down €1,984 (-11.8%), from €16,851 to €14,867
of which Remuneration and social security: -€3,058
- Gross operating margin +€3,653
up €3,653 (+6.4%), from €57,200 to €60,853
- Staff costs +€2,167
up €2,167 (+4.2%), from €51,753 to €53,919
- Taxes +€675
new in 2025: €675
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.
Derived cash bridge
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 | €22,268 | €31,152 | +€8,884 | +39.9% |
| Current assets | 29/58 | €22,268 | €31,152 | +€8,884 | +39.9% |
| Amounts receivable within one year | 40/41 | €8,821 | €8,821 | = | 0.0% |
| Other amounts receivable | 41 | €8,821 | €8,821 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €13,154 | €22,027 | +€8,873 | +67.5% |
| Deferred charges and accrued income | 490/1 | €293 | €303 | +€10 | +3.5% |
| Total equity and liabilities | 10/49 | €22,268 | €31,152 | +€8,884 | +39.9% |
| Equity | 10/15 | €5,417 | €11,292 | +€5,876 | +108% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,183 | -€7,308 | +€5,876 | +44.6% |
| Amounts payable | 17/49 | €16,851 | €19,859 | +€3,008 | +17.9% |
| Amounts payable within one year | 42/48 | €16,851 | €19,859 | +€3,008 | +17.9% |
| Trade debts | 44 | - | €4,992 | +€4,992 | |
| Suppliers | 440/4 | - | €4,992 | +€4,992 | |
| Taxes, remuneration and social security | 45 | €16,851 | €14,867 | -€1,984 | -11.8% |
| Taxes | 450/3 | €5,625 | €6,698 | +€1,074 | +19.1% |
| Remuneration and social security | 454/9 | €11,227 | €8,168 | -€3,058 | -27.2% |
| Remuneration, social security and pensions | 62 | €51,753 | €53,919 | +€2,167 | +4.2% |
| Other operating charges | 640/8 | €753 | €208 | -€545 | -72.4% |
| Gross operating margin | 9900 | €57,200 | €60,853 | +€3,653 | +6.4% |
| Operating profit (loss) | 9901 | €4,695 | €6,726 | +€2,031 | +43.3% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €171 | €175 | +€4 | +2.6% |
| Recurring financial charges | 65 | €171 | €175 | +€4 | +2.6% |
| Profit (loss) for the period before taxes | 9903 | €4,524 | €6,551 | +€2,027 | +44.8% |
| Income taxes | 67/77 | - | €675 | +€675 | |
| Profit (loss) for the period | 9904 | €4,524 | €5,876 | +€1,352 | +29.9% |
| Profit (loss) for the period to be appropriated | 9905 | €4,524 | €5,876 | +€1,352 | +29.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.