TOPLIMO: 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.
TOPLIMO
Largest movements
- Tangible fixed assets -€30,960
down €30,960 (-44.9%), from €69,020 to €38,060
- Cash +€11,160
up €11,160 (+70.7%), from €15,795 to €26,956
mainly Depreciation (+€20,760) and Investment in fixed assets (net) (+€10,200)
- Receivables within one year +€1,768
up €1,768 (+39.9%), from €4,434 to €6,201
of which Trade receivables: +€2,900
- Profit (loss) carried forward -€21,735
down €21,735 (-57.4%), from €37,875 to €16,139
- Tax, wage and social debts +€3,102
up €3,102 (+20.1%), from €15,404 to €18,506
of which Taxes: +€2,131
- Gross operating margin -€53,444
down €53,444 (-90.7%), from €58,925 to €5,480
- Depreciation -€9,900
down €9,900 (-32.3%), from €30,660 to €20,760
- Taxes -€5,905
down €5,905 (-87.2%), from €6,775 to €869
- Other operating charges +€2,664
up €2,664 (+97.1%), from €2,743 to €5,406
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 | €89,249 | €71,217 | -€18,032 | -20.2% |
| Fixed assets | 21/28 | €69,020 | €38,060 | -€30,960 | -44.9% |
| Tangible fixed assets | 22/27 | €69,020 | €38,060 | -€30,960 | -44.9% |
| Furniture and vehicles | 24 | €69,020 | €38,060 | -€30,960 | -44.9% |
| Current assets | 29/58 | €20,229 | €33,157 | +€12,928 | +63.9% |
| Amounts receivable within one year | 40/41 | €4,434 | €6,201 | +€1,768 | +39.9% |
| Trade receivables | 40 | €1,239 | €4,139 | +€2,900 | +234.1% |
| Other amounts receivable | 41 | €3,195 | €2,062 | -€1,133 | -35.5% |
| Cash at bank and in hand | 54/58 | €15,795 | €26,956 | +€11,160 | +70.7% |
| Total equity and liabilities | 10/49 | €89,249 | €71,217 | -€18,032 | -20.2% |
| Equity | 10/15 | €56,475 | €34,739 | -€21,735 | -38.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,875 | €16,139 | -€21,735 | -57.4% |
| Amounts payable | 17/49 | €32,775 | €36,478 | +€3,703 | +11.3% |
| Amounts payable within one year | 42/48 | €32,775 | €36,478 | +€3,703 | +11.3% |
| Trade debts | 44 | €636 | €1,237 | +€601 | +94.5% |
| Suppliers | 440/4 | €636 | €1,237 | +€601 | +94.5% |
| Taxes, remuneration and social security | 45 | €15,404 | €18,506 | +€3,102 | +20.1% |
| Taxes | 450/3 | €15,375 | €17,506 | +€2,131 | +13.9% |
| Remuneration and social security | 454/9 | €29 | €1,000 | +€971 | +3403.9% |
| Other amounts payable | 47/48 | €16,735 | €16,735 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €137 | - | -€137 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,660 | €20,760 | -€9,900 | -32.3% |
| Other operating charges | 640/8 | €2,743 | €5,406 | +€2,664 | +97.1% |
| Gross operating margin | 9900 | €58,925 | €5,480 | -€53,444 | -90.7% |
| Operating profit (loss) | 9901 | €25,385 | -€20,686 | -€46,071 | |
| Financial income | 75/76B | €1 | €0 | -€1 | -93.5% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -93.5% |
| Financial charges | 65/66B | €214 | €180 | -€34 | -15.8% |
| Recurring financial charges | 65 | €214 | €180 | -€34 | -15.8% |
| Profit (loss) for the period before taxes | 9903 | €25,172 | -€20,866 | -€46,038 | |
| Income taxes | 67/77 | €6,775 | €869 | -€5,905 | -87.2% |
| Profit (loss) for the period | 9904 | €18,397 | -€21,735 | -€40,132 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,397 | -€21,735 | -€40,132 |
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 12 October 2026 via checked.be.