TOPIMMO: 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.
TOPIMMO
Largest movements
- Cash +€2,440
up €2,440 (+7,850%), from €31 to €2,471
mainly Tax, wage and social debts (+€1,494) and Net result for the year (+€913)
- Receivables within one year -€586
down €586 (-2.7%), from €22,004 to €21,417
- Tax, wage and social debts +€1,494
new in 2025: €1,494
- Profit (loss) carried forward +€913
up €913 (+14.6%), from -€6,273 to -€5,360
- Trade debts -€467
down €467 (-39.8%), from €1,173 to €706
- Gross operating margin +€3,311
up €3,311, from -€261 to €3,050
- Taxes +€1,103
up €1,103 (+164%), from €674 to €1,777
- Depreciation -€335
down €335 (-100%), from €335 to €0
- Purchases and services -€74
down €74 (-1.1%), from €6,765 to €6,691
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 | €22,108 | €23,964 | +€1,856 | +8.4% |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €22,108 | €23,964 | +€1,856 | +8.4% |
| Amounts receivable within one year | 40/41 | €22,004 | €21,417 | -€586 | -2.7% |
| Other amounts receivable | 41 | €22,004 | €21,417 | -€586 | -2.7% |
| Cash at bank and in hand | 54/58 | €31 | €2,471 | +€2,440 | +7,850% |
| Deferred charges and accrued income | 490/1 | €73 | €75 | +€2 | +3.2% |
| Total equity and liabilities | 10/49 | €22,108 | €23,964 | +€1,856 | +8.4% |
| Equity | 10/15 | €12,545 | €13,457 | +€913 | +7.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €226 | €226 | = | 0.0% |
| Distributable reserves | 133 | €226 | €226 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,273 | -€5,360 | +€913 | +14.6% |
| Amounts payable | 17/49 | €9,563 | €10,506 | +€943 | +9.9% |
| Amounts payable within one year | 42/48 | €9,563 | €10,506 | +€943 | +9.9% |
| Financial debts | 43 | €44 | - | -€44 | |
| Credit institutions | 430/8 | €44 | - | -€44 | |
| Trade debts | 44 | €1,173 | €706 | -€467 | -39.8% |
| Suppliers | 440/4 | €1,173 | €706 | -€467 | -39.8% |
| Taxes, remuneration and social security | 45 | - | €1,494 | +€1,494 | |
| Taxes | 450/3 | - | €1,494 | +€1,494 | |
| Other amounts payable | 47/48 | €8,346 | €8,306 | -€40 | -0.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €6,765 | €6,691 | -€74 | -1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €335 | €0 | -€335 | -100% |
| Gross operating margin | 9900 | -€261 | €3,050 | +€3,311 | |
| Operating profit (loss) | 9901 | -€597 | €3,050 | +€3,647 | |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €370 | €360 | -€10 | -2.8% |
| Recurring financial charges | 65 | €370 | €360 | -€10 | -2.8% |
| Profit (loss) for the period before taxes | 9903 | -€967 | €2,690 | +€3,657 | |
| Income taxes | 67/77 | €674 | €1,777 | +€1,103 | +164% |
| Profit (loss) for the period | 9904 | -€1,641 | €913 | +€2,554 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,641 | €913 | +€2,554 |
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 13 October 2026 via checked.be.