TOPJOB: 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.
TOPJOB
Largest movements
- Receivables within one year +€57,492
up €57,492 (+1186.0%), from €4,848 to €62,340
of which Trade receivables: +€62,340
- Cash +€7,613
up €7,613 (+113.6%), from €6,701 to €14,314
mainly Trade debts (+€41,913) and Net result for the year (+€18,580)
- Intangible fixed assets -€3,379
no longer reported in 2023 (was €3,379)
- Trade debts +€41,913
up €41,913 (+1563.5%), from €2,681 to €44,593
- Profit (loss) carried forward +€18,580
up €18,580, from -€8,524 to €10,057
- Tax, wage and social debts +€3,233
new in 2023: €3,233
- Other debts -€2,000
no longer reported in 2023 (was €2,000)
- Purchases and services +€1.3m
new in 2023: €1.3m
- Gross operating margin +€27,367
new in 2023: €27,367
- Financial charges +€2,749
new in 2023: €2,749
- Other operating charges +€2,659
new in 2023: €2,659
From the 2022 result to the 2023 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Cash bridge derived
Derived from the 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €14,928 | €76,654 | +€61,726 | +413.5% |
| Fixed assets | 21/28 | €3,379 | - | -€3,379 | |
| Intangible fixed assets | 21 | €3,379 | - | -€3,379 | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €11,549 | €76,654 | +€65,105 | +563.7% |
| Amounts receivable within one year | 40/41 | €4,848 | €62,340 | +€57,492 | +1186.0% |
| Trade receivables | 40 | €0 | €62,340 | +€62,340 | |
| Other amounts receivable | 41 | €4,848 | - | -€4,848 | |
| Cash at bank and in hand | 54/58 | €6,701 | €14,314 | +€7,613 | +113.6% |
| Total equity and liabilities | 10/49 | €14,928 | €76,654 | +€61,726 | +413.5% |
| Equity | 10/15 | €10,247 | €28,827 | +€18,580 | +181.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €171 | €171 | = | 0.0% |
| Non-distributable reserves | 130/1 | €171 | €171 | = | 0.0% |
| Legal reserve | 130 | €171 | €171 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,524 | €10,057 | +€18,580 | |
| Amounts payable | 17/49 | €4,681 | €47,826 | +€43,146 | +921.8% |
| Amounts payable within one year | 42/48 | €4,681 | €47,826 | +€43,146 | +921.8% |
| Trade debts | 44 | €2,681 | €44,593 | +€41,913 | +1563.5% |
| Suppliers | 440/4 | €2,681 | €44,593 | +€41,913 | +1563.5% |
| Taxes, remuneration and social security | 45 | - | €3,233 | +€3,233 | |
| Taxes | 450/3 | - | €3,233 | +€3,233 | |
| Other amounts payable | 47/48 | €2,000 | - | -€2,000 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €1,341,138 | +€1.3m | |
| Other operating charges | 640/8 | - | €2,659 | +€2,659 | |
| Non-recurring operating charges | 66A | - | €3,379 | +€3,379 | |
| Gross operating margin | 9900 | - | €27,367 | +€27,367 | |
| Operating profit (loss) | 9901 | - | €21,329 | +€21,329 | |
| Financial charges | 65/66B | - | €2,749 | +€2,749 | |
| Recurring financial charges | 65 | - | €2,749 | +€2,749 | |
| Profit (loss) for the period before taxes | 9903 | - | €18,580 | +€18,580 | |
| Profit (loss) for the period | 9904 | - | €18,580 | +€18,580 | |
| Profit (loss) for the period to be appropriated | 9905 | - | €18,580 | +€18,580 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.