TOPLA CONSULTANTS: 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.
TOPLA CONSULTANTS
Largest movements
- Tangible fixed assets -€41,733
down €41,733 (-4.7%), from €893,432 to €851,699
of which Land and buildings: -€40,607
- Receivables within one year +€19,681
up €19,681 (+115%), from €17,136 to €36,817
of which Trade receivables: +€20,451
- Debts after one year -€41,131
down €41,131 (-7.4%), from €558,830 to €517,699
of which Financial debts: -€57,664
- Profit (loss) carried forward +€17,502
up €17,502 (+17.2%), from -€102,020 to -€84,519
- Trade debts -€15,125
down €15,125 (-89.4%), from €16,920 to €1,794
- Tax, wage and social debts +€9,634
up €9,634 (+640%), from €1,506 to €11,140
of which Taxes: +€9,334
- Gross operating margin +€60,316
up €60,316 (+104%), from €57,737 to €118,053
- Financial charges +€24,418
up €24,418 (+97.3%), from €25,103 to €49,521
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €913,218 | €888,919 | -€24,299 | -2.7% |
| Fixed assets | 21/28 | €893,807 | €852,074 | -€41,733 | -4.7% |
| Tangible fixed assets | 22/27 | €893,432 | €851,699 | -€41,733 | -4.7% |
| Land and buildings | 22 | €890,695 | €850,088 | -€40,607 | -4.6% |
| Furniture and vehicles | 24 | €2,629 | €1,611 | -€1,018 | -38.7% |
| Other tangible fixed assets | 26 | €108 | - | -€108 | |
| Financial fixed assets | 28 | €375 | €375 | = | 0.0% |
| Current assets | 29/58 | €19,411 | €36,845 | +€17,434 | +89.8% |
| Amounts receivable within one year | 40/41 | €17,136 | €36,817 | +€19,681 | +115% |
| Trade receivables | 40 | €11,500 | €31,951 | +€20,451 | +178% |
| Other amounts receivable | 41 | €5,636 | €4,866 | -€770 | -13.7% |
| Current investments | 50/53 | €0 | €0 | +€0 | +600% |
| Deferred charges and accrued income | 490/1 | €2,275 | €28 | -€2,247 | -98.8% |
| Total equity and liabilities | 10/49 | €913,218 | €888,919 | -€24,299 | -2.7% |
| Equity | 10/15 | €207,558 | €225,059 | +€17,502 | +8.4% |
| Contributions | 10/11 | €118,600 | €118,600 | = | 0.0% |
| Revaluation surpluses | 12 | €127,882 | €122,899 | -€4,983 | -3.9% |
| Reserves | 13 | €63,096 | €68,079 | +€4,983 | +7.9% |
| Non-distributable reserves | 130/1 | €14,535 | €14,535 | = | 0.0% |
| Reserves not available under the articles | 1311 | €11,860 | €11,860 | = | 0.0% |
| Other | 1319 | €2,675 | €2,675 | = | 0.0% |
| Tax-exempt reserves | 132 | €7,946 | €7,946 | = | 0.0% |
| Distributable reserves | 133 | €40,615 | €45,599 | +€4,983 | +12.3% |
| Profit (loss) carried forward | 14 | -€102,020 | -€84,519 | +€17,502 | +17.2% |
| Amounts payable | 17/49 | €705,661 | €663,860 | -€41,801 | -5.9% |
| Amounts payable after more than one year | 17 | €558,830 | €517,699 | -€41,131 | -7.4% |
| Financial debts | 170/4 | €488,830 | €431,166 | -€57,664 | -11.8% |
| Other amounts payable | 178/9 | €70,000 | €86,533 | +€16,533 | +23.6% |
| Amounts payable within one year | 42/48 | €143,034 | €142,395 | -€639 | -0.4% |
| Current portion of amounts payable after more than one year | 42 | €56,446 | €57,664 | +€1,219 | +2.2% |
| Financial debts | 43 | €68,163 | €71,741 | +€3,578 | +5.2% |
| Credit institutions | 430/8 | €68,163 | €71,741 | +€3,578 | +5.2% |
| Trade debts | 44 | €16,920 | €1,794 | -€15,125 | -89.4% |
| Suppliers | 440/4 | €16,920 | €1,794 | -€15,125 | -89.4% |
| Taxes, remuneration and social security | 45 | €1,506 | €11,140 | +€9,634 | +640% |
| Taxes | 450/3 | €307 | €9,642 | +€9,334 | +3,036% |
| Remuneration and social security | 454/9 | €1,198 | €1,498 | +€300 | +25.0% |
| Other amounts payable | 47/48 | €0 | €56 | +€56 | |
| Accrued charges and deferred income | 492/3 | €3,796 | €3,766 | -€30 | -0.8% |
| Non-recurring operating income | 76A | €3,366 | - | -€3,366 | |
| Remuneration, social security and pensions | 62 | €44 | €61 | +€18 | +41.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,342 | €41,733 | -€609 | -1.4% |
| Other operating charges | 640/8 | €9,018 | €8,934 | -€84 | -0.9% |
| Gross operating margin | 9900 | €57,737 | €118,053 | +€60,316 | +104% |
| Operating profit (loss) | 9901 | €6,334 | €67,325 | +€60,991 | +963% |
| Financial income | 75/76B | €0 | €4 | +€4 | |
| Recurring financial income | 75 | €0 | €4 | +€4 | |
| Financial charges | 65/66B | €25,103 | €49,521 | +€24,418 | +97.3% |
| Recurring financial charges | 65 | €25,103 | €49,521 | +€24,418 | +97.3% |
| Profit (loss) for the period before taxes | 9903 | -€18,769 | €17,808 | +€36,576 | |
| Income taxes | 67/77 | €1,468 | €306 | -€1,161 | -79.1% |
| Profit (loss) for the period | 9904 | -€20,236 | €17,502 | +€37,738 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,236 | €17,502 | +€37,738 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.