TOPET MENUISERIE: 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.
TOPET MENUISERIE
Largest movements
- Receivables within one year -€4,185
down €4,185 (-30.1%), from €13,916 to €9,731
of which Other amounts receivable: -€3,420
- Deferred charges and accrued income -€1,665
down €1,665 (-32.8%), from €5,068 to €3,404
- Cash -€1,219
down €1,219 (-20.3%), from €6,020 to €4,800
mainly Tax, wage and social debts (-€2,297) and Net result for the year (-€2,116)
- Tangible fixed assets +€647
up €647 (+225%), from €288 to €935
- Tax, wage and social debts -€2,297
down €2,297 (-70.0%), from €3,283 to €986
- Profit (loss) carried forward -€2,116
down €2,116 (-13.9%), from €15,245 to €13,129
- Trade debts -€1,993
down €1,993 (-53.3%), from €3,736 to €1,743
- Gross operating margin -€1,175
down €1,175, from €250 to -€924
- Staff costs -€281
down €281 (-68.2%), from €412 to €131
- Financial charges +€118
up €118 (+74.7%), from €158 to €276
- Financial income -€75
no longer reported in 2025 (was €75)
- Depreciation +€74
up €74 (+76.6%), from €96 to €170
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 | €25,292 | €18,870 | -€6,422 | -25.4% |
| Fixed assets | 21/28 | €288 | €935 | +€647 | +225% |
| Tangible fixed assets | 22/27 | €288 | €935 | +€647 | +225% |
| Plant, machinery and equipment | 23 | €288 | €935 | +€647 | +225% |
| Current assets | 29/58 | €25,004 | €17,935 | -€7,069 | -28.3% |
| Amounts receivable within one year | 40/41 | €13,916 | €9,731 | -€4,185 | -30.1% |
| Trade receivables | 40 | €2,783 | €2,018 | -€765 | -27.5% |
| Other amounts receivable | 41 | €11,133 | €7,713 | -€3,420 | -30.7% |
| Cash at bank and in hand | 54/58 | €6,020 | €4,800 | -€1,219 | -20.3% |
| Deferred charges and accrued income | 490/1 | €5,068 | €3,404 | -€1,665 | -32.8% |
| Total equity and liabilities | 10/49 | €25,292 | €18,870 | -€6,422 | -25.4% |
| Equity | 10/15 | €18,245 | €16,129 | -€2,116 | -11.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,245 | €13,129 | -€2,116 | -13.9% |
| Amounts payable | 17/49 | €7,047 | €2,741 | -€4,306 | -61.1% |
| Amounts payable within one year | 42/48 | €7,019 | €2,729 | -€4,290 | -61.1% |
| Trade debts | 44 | €3,736 | €1,743 | -€1,993 | -53.3% |
| Suppliers | 440/4 | €3,736 | €1,743 | -€1,993 | -53.3% |
| Taxes, remuneration and social security | 45 | €3,283 | €986 | -€2,297 | -70.0% |
| Taxes | 450/3 | €3,283 | €986 | -€2,297 | -70.0% |
| Accrued charges and deferred income | 492/3 | €28 | €12 | -€16 | -56.1% |
| Remuneration, social security and pensions | 62 | €412 | €131 | -€281 | -68.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €96 | €170 | +€74 | +76.6% |
| Other operating charges | 640/8 | €600 | €614 | +€14 | +2.4% |
| Gross operating margin | 9900 | €250 | -€924 | -€1,175 | |
| Operating profit (loss) | 9901 | -€858 | -€1,839 | -€981 | -114% |
| Financial income | 75/76B | €75 | - | -€75 | |
| Recurring financial income | 75 | €75 | - | -€75 | |
| Financial charges | 65/66B | €158 | €276 | +€118 | +74.7% |
| Recurring financial charges | 65 | €158 | €276 | +€118 | +74.7% |
| Profit (loss) for the period before taxes | 9903 | -€941 | -€2,116 | -€1,174 | -125% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€941 | -€2,116 | -€1,174 | -125% |
| Profit (loss) for the period to be appropriated | 9905 | -€941 | -€2,116 | -€1,174 | -125% |
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 25 October 2026 via checked.be.