TopFMS: 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.
TopFMS
Largest movements
- Receivables within one year +€5,887
up €5,887 (+7.9%), from €74,157 to €80,044
of which Other amounts receivable: +€5,887
- Reserves +€3,780
up €3,780 (+66.0%), from €5,728 to €9,508
- Financial income +€1,289
up €1,289 (+55.2%), from €2,335 to €3,624
- Financial charges -€730
down €730 (-66.6%), from €1,096 to €366
- Other operating charges +€402
up €402 (+340.4%), from €118 to €520
- Taxes +€339
up €339 (+40.9%), from €829 to €1,169
- Gross operating margin +€288
up €288 (+15.0%), from €1,923 to €2,211
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 | €206,402 | €211,846 | +€5,443 | +2.6% |
| Fixed assets | 21/28 | €130,050 | €130,050 | = | 0.0% |
| Financial fixed assets | 28 | €130,050 | €130,050 | = | 0.0% |
| Current assets | 29/58 | €76,352 | €81,796 | +€5,443 | +7.1% |
| Amounts receivable within one year | 40/41 | €74,157 | €80,044 | +€5,887 | +7.9% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €74,157 | €80,044 | +€5,887 | +7.9% |
| Cash at bank and in hand | 54/58 | €2,196 | €1,752 | -€444 | -20.2% |
| Total equity and liabilities | 10/49 | €206,402 | €211,846 | +€5,443 | +2.6% |
| Equity | 10/15 | €6,328 | €10,108 | +€3,780 | +59.7% |
| Contributions | 10/11 | €600 | €600 | = | 0.0% |
| Reserves | 13 | €5,728 | €9,508 | +€3,780 | +66.0% |
| Distributable reserves | 133 | €5,728 | €9,508 | +€3,780 | +66.0% |
| Amounts payable | 17/49 | €200,074 | €201,737 | +€1,663 | +0.8% |
| Amounts payable within one year | 42/48 | €200,074 | €201,737 | +€1,663 | +0.8% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €829 | €1,237 | +€408 | +49.2% |
| Taxes | 450/3 | €829 | €1,237 | +€408 | +49.2% |
| Other amounts payable | 47/48 | €199,245 | €200,500 | +€1,255 | +0.6% |
| Other operating charges | 640/8 | €118 | €520 | +€402 | +340.4% |
| Gross operating margin | 9900 | €1,923 | €2,211 | +€288 | +15.0% |
| Operating profit (loss) | 9901 | €1,805 | €1,691 | -€113 | -6.3% |
| Financial income | 75/76B | €2,335 | €3,624 | +€1,289 | +55.2% |
| Recurring financial income | 75 | €2,335 | €3,624 | +€1,289 | +55.2% |
| Financial charges | 65/66B | €1,096 | €366 | -€730 | -66.6% |
| Recurring financial charges | 65 | €1,096 | €366 | -€730 | -66.6% |
| Profit (loss) for the period before taxes | 9903 | €3,043 | €4,949 | +€1,906 | +62.6% |
| Income taxes | 67/77 | €829 | €1,169 | +€339 | +40.9% |
| Profit (loss) for the period | 9904 | €2,214 | €3,780 | +€1,566 | +70.7% |
| Profit (loss) for the period to be appropriated | 9905 | €2,214 | €3,780 | +€1,566 | +70.7% |
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 10 October 2026 via checked.be.