TOPFLOOR 2: 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.
TOPFLOOR 2
Largest movements
- Cash -€9,084
down €9,084 (-21.2%), from €42,765 to €33,681
mainly Receivables within one year (-€4,022) and Tax, wage and social debts (-€3,862)
- Receivables within one year +€4,022
up €4,022 (+1.1%), from €352,957 to €356,979
of which Other amounts receivable: +€96,842
No liability line moved by more than 1% of the balance sheet total.
- Staff costs -€79,143
no longer reported in 2025 (was €79,143)
- Gross operating margin -€67,648
no longer reported in 2025 (was €67,648)
- Financial charges -€29,111
down €29,111 (-97.0%), from €30,025 to €914
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 | €396,540 | €390,922 | -€5,618 | -1.4% |
| Fixed assets | 21/28 | €81 | €81 | = | 0.0% |
| Financial fixed assets | 28 | €81 | €81 | = | 0.0% |
| Current assets | 29/58 | €396,459 | €390,841 | -€5,618 | -1.4% |
| Amounts receivable within one year | 40/41 | €352,957 | €356,979 | +€4,022 | +1.1% |
| Trade receivables | 40 | €169,314 | €76,494 | -€92,820 | -54.8% |
| Other amounts receivable | 41 | €183,643 | €280,485 | +€96,842 | +52.7% |
| Cash at bank and in hand | 54/58 | €42,765 | €33,681 | -€9,084 | -21.2% |
| Deferred charges and accrued income | 490/1 | €736 | €180 | -€556 | -75.5% |
| Total equity and liabilities | 10/49 | €396,540 | €390,922 | -€5,618 | -1.4% |
| Equity | 10/15 | €51,041 | €49,627 | -€1,415 | -2.8% |
| Contributions | 10/11 | €37,200 | €37,200 | = | 0.0% |
| Reserves | 13 | €13,841 | €12,427 | -€1,415 | -10.2% |
| Non-distributable reserves | 130/1 | €3,720 | €3,720 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,720 | €3,720 | = | 0.0% |
| Distributable reserves | 133 | €10,121 | €8,707 | -€1,415 | -14.0% |
| Amounts payable | 17/49 | €345,498 | €341,295 | -€4,204 | -1.2% |
| Amounts payable within one year | 42/48 | €345,498 | €341,295 | -€4,204 | -1.2% |
| Trade debts | 44 | €7,425 | €7,321 | -€104 | -1.4% |
| Suppliers | 440/4 | €7,425 | €7,321 | -€104 | -1.4% |
| Taxes, remuneration and social security | 45 | €3,957 | €95 | -€3,862 | -97.6% |
| Taxes | 450/3 | €374 | €95 | -€280 | -74.7% |
| Remuneration and social security | 454/9 | €3,583 | - | -€3,583 | |
| Other amounts payable | 47/48 | €334,117 | €333,880 | -€237 | -0.1% |
| Remuneration, social security and pensions | 62 | €79,143 | - | -€79,143 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €98 | - | -€98 | |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €67,648 | - | -€67,648 | |
| Operating profit (loss) | 9901 | -€12,099 | -€520 | +€11,579 | +95.7% |
| Financial income | 75/76B | - | €19 | +€19 | |
| Recurring financial income | 75 | - | €19 | +€19 | |
| Financial charges | 65/66B | €30,025 | €914 | -€29,111 | -97.0% |
| Recurring financial charges | 65 | €30,025 | €914 | -€29,111 | -97.0% |
| Profit (loss) for the period before taxes | 9903 | -€42,124 | -€1,415 | +€40,710 | +96.6% |
| Income taxes | 67/77 | €280 | - | -€280 | |
| Profit (loss) for the period | 9904 | -€42,404 | -€1,415 | +€40,989 | +96.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€42,404 | -€1,415 | +€40,989 | +96.7% |
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 16 October 2026 via checked.be.