TOPITUSA: what changed
Two fiscal 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.
TOPITUSA
Largest movements
- Cash +€41,456
up €41,456 (+70.6%), from €58,721 to €100,178
mainly Net result for the year (+€38,230) and Tax, wage and social debts (+€2,927)
- Reserves +€41,209
up €41,209 (+137.4%), from €30,000 to €71,209
- Profit (loss) carried forward -€2,979
down €2,979 (-100.0%), from €2,979 to €0
- Tax, wage and social debts +€2,927
up €2,927 (+23.6%), from €12,421 to €15,348
of which Taxes: +€3,167
- Gross operating margin +€13,600
up €13,600 (+39.1%), from €34,758 to €48,359
- Taxes +€2,841
up €2,841 (+40.3%), from €7,054 to €9,894
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 | €58,721 | €100,178 | +€41,456 | +70.6% |
| Current assets | 29/58 | €58,721 | €100,178 | +€41,456 | +70.6% |
| Cash at bank and in hand | 54/58 | €58,721 | €100,178 | +€41,456 | +70.6% |
| Total equity and liabilities | 10/49 | €58,721 | €100,178 | +€41,456 | +70.6% |
| Equity | 10/15 | €42,979 | €81,209 | +€38,230 | +89.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €30,000 | €71,209 | +€41,209 | +137.4% |
| Distributable reserves | 133 | €30,000 | €71,209 | +€41,209 | +137.4% |
| Profit (loss) carried forward | 14 | €2,979 | €0 | -€2,979 | -100.0% |
| Amounts payable | 17/49 | €15,743 | €18,969 | +€3,226 | +20.5% |
| Amounts payable within one year | 42/48 | €15,743 | €18,969 | +€3,226 | +20.5% |
| Trade debts | 44 | €67 | €0 | -€67 | -100.0% |
| Suppliers | 440/4 | €67 | €0 | -€67 | -100.0% |
| Taxes, remuneration and social security | 45 | €12,421 | €15,348 | +€2,927 | +23.6% |
| Taxes | 450/3 | €12,181 | €15,348 | +€3,167 | +26.0% |
| Remuneration and social security | 454/9 | €240 | €0 | -€240 | -100.0% |
| Other amounts payable | 47/48 | €3,255 | €3,621 | +€366 | +11.2% |
| Other operating charges | 640/8 | €175 | €269 | +€94 | +53.8% |
| Gross operating margin | 9900 | €34,758 | €48,359 | +€13,600 | +39.1% |
| Operating profit (loss) | 9901 | €34,583 | €48,090 | +€13,506 | +39.1% |
| Financial income | 75/76B | €32 | €96 | +€64 | +200.2% |
| Recurring financial income | 75 | €32 | €96 | +€64 | +200.2% |
| Financial charges | 65/66B | €47 | €62 | +€14 | +29.8% |
| Recurring financial charges | 65 | €47 | €62 | +€14 | +29.8% |
| Profit (loss) for the period before taxes | 9903 | €34,568 | €48,124 | +€13,556 | +39.2% |
| Income taxes | 67/77 | €7,054 | €9,894 | +€2,841 | +40.3% |
| Profit (loss) for the period | 9904 | €27,514 | €38,230 | +€10,715 | +38.9% |
| Profit (loss) for the period to be appropriated | 9905 | €27,514 | €38,230 | +€10,715 | +38.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.