TOPI CONSULTING: 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.
TOPI CONSULTING
Largest movements
- Cash -€28,489
down €28,489 (-75.3%), from €37,839 to €9,351
mainly Net result for the year (-€42,349) and Trade debts (-€2,346)
- Receivables within one year -€4,711
down €4,711 (-22.7%), from €20,766 to €16,055
of which Other amounts receivable: -€5,062
- Tangible fixed assets -€3,134
down €3,134 (-35.7%), from €8,787 to €5,653
of which Furniture and vehicles: -€2,718
- Intangible fixed assets -€1,680
down €1,680 (-22.1%), from €7,599 to €5,919
- Profit (loss) carried forward -€42,349
down €42,349 (-26.7%), from -€158,858 to -€201,207
- Tax, wage and social debts +€4,500
up €4,500 (+252%), from €1,789 to €6,290
of which Taxes: +€2,364
- Other debts +€3,214
up €3,214, from €0 to €3,214
- Trade debts -€2,346
down €2,346 (-83.9%), from €2,796 to €450
- Short-term financial debts -€1,360
down €1,360 (-92.9%), from €1,463 to €103
- Gross operating margin -€30,493
down €30,493 (-550%), from -€5,543 to -€36,037
- Taxes -€2,313
down €2,313 (-95.6%), from €2,419 to €106
- Depreciation +€400
up €400 (+9.1%), from €4,413 to €4,814
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €79,116 | €40,776 | -€38,340 | -48.5% |
| Fixed assets | 21/28 | €16,486 | €11,672 | -€4,814 | -29.2% |
| Intangible fixed assets | 21 | €7,599 | €5,919 | -€1,680 | -22.1% |
| Tangible fixed assets | 22/27 | €8,787 | €5,653 | -€3,134 | -35.7% |
| Plant, machinery and equipment | 23 | €1,144 | €728 | -€416 | -36.4% |
| Furniture and vehicles | 24 | €7,643 | €4,926 | -€2,718 | -35.6% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €62,630 | €29,103 | -€33,527 | -53.5% |
| Amounts receivable within one year | 40/41 | €20,766 | €16,055 | -€4,711 | -22.7% |
| Trade receivables | 40 | €15,349 | €15,699 | +€350 | +2.3% |
| Other amounts receivable | 41 | €5,418 | €356 | -€5,062 | -93.4% |
| Current investments | 50/53 | €15 | €15 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €37,839 | €9,351 | -€28,489 | -75.3% |
| Deferred charges and accrued income | 490/1 | €4,009 | €3,683 | -€327 | -8.1% |
| Total equity and liabilities | 10/49 | €79,116 | €40,776 | -€38,340 | -48.5% |
| Equity | 10/15 | €73,068 | €30,719 | -€42,349 | -58.0% |
| Contributions | 10/11 | €62,400 | €62,400 | = | 0.0% |
| Reserves | 13 | €169,526 | €169,526 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €169,526 | €169,526 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€158,858 | -€201,207 | -€42,349 | -26.7% |
| Amounts payable | 17/49 | €6,048 | €10,057 | +€4,008 | +66.3% |
| Amounts payable within one year | 42/48 | €6,048 | €10,057 | +€4,008 | +66.3% |
| Financial debts | 43 | €1,463 | €103 | -€1,360 | -92.9% |
| Credit institutions | 430/8 | €1,463 | €103 | -€1,360 | -92.9% |
| Trade debts | 44 | €2,796 | €450 | -€2,346 | -83.9% |
| Suppliers | 440/4 | €2,796 | €450 | -€2,346 | -83.9% |
| Taxes, remuneration and social security | 45 | €1,789 | €6,290 | +€4,500 | +252% |
| Taxes | 450/3 | €224 | €2,588 | +€2,364 | +1,055% |
| Remuneration and social security | 454/9 | €1,565 | €3,702 | +€2,136 | +136% |
| Other amounts payable | 47/48 | €0 | €3,214 | +€3,214 | |
| Non-recurring operating income | 76A | €2,163 | €0 | -€2,163 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,413 | €4,814 | +€400 | +9.1% |
| Other operating charges | 640/8 | €1,580 | €1,223 | -€357 | -22.6% |
| Gross operating margin | 9900 | -€5,543 | -€36,037 | -€30,493 | -550% |
| Operating profit (loss) | 9901 | -€11,537 | -€42,074 | -€30,537 | -265% |
| Financial income | 75/76B | €350 | €18 | -€333 | -94.9% |
| Recurring financial income | 75 | €350 | €18 | -€333 | -94.9% |
| Financial charges | 65/66B | €301 | €187 | -€114 | -37.9% |
| Recurring financial charges | 65 | €301 | €187 | -€114 | -37.9% |
| Profit (loss) for the period before taxes | 9903 | -€11,487 | -€42,243 | -€30,756 | -268% |
| Income taxes | 67/77 | €2,419 | €106 | -€2,313 | -95.6% |
| Profit (loss) for the period | 9904 | -€13,906 | -€42,349 | -€28,443 | -205% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,906 | -€42,349 | -€28,443 | -205% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.