TOPE.NU: 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.
TOPE.NU
Largest movements
- Cash +€18,715
up €18,715 (+69.3%), from €26,997 to €45,712
mainly Net result for the year (+€13,761) and Tax, wage and social debts (+€2,680)
- Receivables within one year -€2,656
down €2,656 (-10.7%), from €24,709 to €22,053
of which Trade receivables: -€4,280
- Tangible fixed assets +€2,429
up €2,429 (+87.4%), from €2,781 to €5,210
of which Plant, machinery and equipment: +€2,827
- Profit (loss) carried forward +€13,761
up €13,761 (+35.3%), from €38,979 to €52,740
- Tax, wage and social debts +€2,680
up €2,680 (+54.0%), from €4,965 to €7,645
- Trade debts +€2,047
up €2,047 (+82.5%), from €2,482 to €4,530
- Gross operating margin -€1,877
down €1,877 (-8.1%), from €23,274 to €21,397
- Other operating charges -€1,782
down €1,782 (-86.3%), from €2,066 to €284
- Taxes -€1,285
down €1,285 (-17.2%), from €7,465 to €6,180
- Financial charges -€1,013
down €1,013 (-87.9%), from €1,152 to €139
- Depreciation -€524
down €524 (-30.9%), from €1,698 to €1,174
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.
Derived cash bridge
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 | €54,487 | €72,975 | +€18,488 | +33.9% |
| Fixed assets | 21/28 | €2,781 | €5,210 | +€2,429 | +87.4% |
| Tangible fixed assets | 22/27 | €2,781 | €5,210 | +€2,429 | +87.4% |
| Plant, machinery and equipment | 23 | €1,216 | €4,043 | +€2,827 | +232% |
| Furniture and vehicles | 24 | €1,564 | €1,167 | -€398 | -25.4% |
| Current assets | 29/58 | €51,706 | €67,765 | +€16,059 | +31.1% |
| Amounts receivable within one year | 40/41 | €24,709 | €22,053 | -€2,656 | -10.7% |
| Trade receivables | 40 | €17,761 | €13,481 | -€4,280 | -24.1% |
| Other amounts receivable | 41 | €6,948 | €8,572 | +€1,624 | +23.4% |
| Cash at bank and in hand | 54/58 | €26,997 | €45,712 | +€18,715 | +69.3% |
| Total equity and liabilities | 10/49 | €54,487 | €72,975 | +€18,488 | +33.9% |
| Equity | 10/15 | €47,039 | €60,800 | +€13,761 | +29.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,979 | €52,740 | +€13,761 | +35.3% |
| Amounts payable | 17/49 | €7,448 | €12,175 | +€4,727 | +63.5% |
| Amounts payable within one year | 42/48 | €7,448 | €12,175 | +€4,727 | +63.5% |
| Trade debts | 44 | €2,482 | €4,530 | +€2,047 | +82.5% |
| Suppliers | 440/4 | €2,482 | €4,530 | +€2,047 | +82.5% |
| Taxes, remuneration and social security | 45 | €4,965 | €7,645 | +€2,680 | +54.0% |
| Taxes | 450/3 | €4,965 | €7,645 | +€2,680 | +54.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,698 | €1,174 | -€524 | -30.9% |
| Other operating charges | 640/8 | €2,066 | €284 | -€1,782 | -86.3% |
| Gross operating margin | 9900 | €23,274 | €21,397 | -€1,877 | -8.1% |
| Operating profit (loss) | 9901 | €19,510 | €19,939 | +€429 | +2.2% |
| Financial income | 75/76B | - | €141 | +€141 | |
| Recurring financial income | 75 | - | €141 | +€141 | |
| Financial charges | 65/66B | €1,152 | €139 | -€1,013 | -87.9% |
| Recurring financial charges | 65 | €1,152 | €139 | -€1,013 | -87.9% |
| Profit (loss) for the period before taxes | 9903 | €18,358 | €19,941 | +€1,583 | +8.6% |
| Income taxes | 67/77 | €7,465 | €6,180 | -€1,285 | -17.2% |
| Profit (loss) for the period | 9904 | €10,893 | €13,761 | +€2,868 | +26.3% |
| Profit (loss) for the period to be appropriated | 9905 | €10,893 | €13,761 | +€2,868 | +26.3% |
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 15 October 2026 via checked.be.