Topo555: 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.
Topo555
Largest movements
- Cash -€6,873
down €6,873 (-30.2%), from €22,730 to €15,857
mainly Net result for the year (-€39,047) and Receivables within one year (-€3,052)
- Receivables within one year +€3,052
up €3,052 (+357%), from €855 to €3,907
of which Trade receivables: +€2,809
- Deferred charges and accrued income -€636
no longer reported in 2024 (was €636)
- Profit (loss) carried forward -€39,047
down €39,047 (-20.6%), from -€189,558 to -€228,605
- Trade debts +€32,742
up €32,742 (+16.3%), from €201,017 to €233,759
- Other debts +€1,653
up €1,653 (+14.6%), from €11,363 to €13,016
- Tax, wage and social debts +€797
up €797 (+14.1%), from €5,668 to €6,465
of which Taxes: +€786
- Gross operating margin -€2,282
down €2,282 (-6.6%), from -€34,818 to -€37,100
- Other operating charges -€739
down €739 (-49.7%), from €1,487 to €748
- Financial charges -€537
down €537 (-39.3%), from €1,368 to €831
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €41,073 | €37,219 | -€3,855 | -9.4% |
| Fixed assets | 21/28 | €5,005 | €5,234 | +€229 | +4.6% |
| Tangible fixed assets | 22/27 | €505 | €734 | +€229 | +45.2% |
| Plant, machinery and equipment | 23 | €505 | €253 | -€253 | -50.0% |
| Furniture and vehicles | 24 | - | €481 | +€481 | |
| Financial fixed assets | 28 | €4,500 | €4,500 | = | 0.0% |
| Current assets | 29/58 | €36,068 | €31,984 | -€4,083 | -11.3% |
| Stocks and contracts in progress | 3 | €11,847 | €12,221 | +€374 | +3.2% |
| Stocks | 30/36 | €11,847 | €12,221 | +€374 | +3.2% |
| Amounts receivable within one year | 40/41 | €855 | €3,907 | +€3,052 | +357% |
| Trade receivables | 40 | €855 | €3,664 | +€2,809 | +329% |
| Other amounts receivable | 41 | - | €243 | +€243 | |
| Cash at bank and in hand | 54/58 | €22,730 | €15,857 | -€6,873 | -30.2% |
| Deferred charges and accrued income | 490/1 | €636 | - | -€636 | |
| Total equity and liabilities | 10/49 | €41,073 | €37,219 | -€3,855 | -9.4% |
| Equity | 10/15 | -€176,975 | -€216,021 | -€39,047 | -22.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €184 | €184 | = | 0.0% |
| Non-distributable reserves | 130/1 | €184 | €184 | = | 0.0% |
| Reserves not available under the articles | 1311 | €184 | €184 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€189,558 | -€228,605 | -€39,047 | -20.6% |
| Amounts payable | 17/49 | €218,048 | €253,240 | +€35,192 | +16.1% |
| Amounts payable within one year | 42/48 | €218,048 | €253,240 | +€35,192 | +16.1% |
| Trade debts | 44 | €201,017 | €233,759 | +€32,742 | +16.3% |
| Suppliers | 440/4 | €201,017 | €233,759 | +€32,742 | +16.3% |
| Taxes, remuneration and social security | 45 | €5,668 | €6,465 | +€797 | +14.1% |
| Taxes | 450/3 | €4,333 | €5,119 | +€786 | +18.1% |
| Remuneration and social security | 454/9 | €1,335 | €1,346 | +€11 | +0.8% |
| Other amounts payable | 47/48 | €11,363 | €13,016 | +€1,653 | +14.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €253 | €369 | +€117 | +46.1% |
| Other operating charges | 640/8 | €1,487 | €748 | -€739 | -49.7% |
| Gross operating margin | 9900 | -€34,818 | -€37,100 | -€2,282 | -6.6% |
| Operating profit (loss) | 9901 | -€36,558 | -€38,217 | -€1,659 | -4.5% |
| Financial income | 75/76B | €12 | €2 | -€11 | -87.5% |
| Recurring financial income | 75 | €12 | €2 | -€11 | -87.5% |
| Financial charges | 65/66B | €1,368 | €831 | -€537 | -39.3% |
| Recurring financial charges | 65 | €1,368 | €831 | -€537 | -39.3% |
| Profit (loss) for the period before taxes | 9903 | -€37,913 | -€39,047 | -€1,133 | -3.0% |
| Profit (loss) for the period | 9904 | -€37,913 | -€39,047 | -€1,133 | -3.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€37,913 | -€39,047 | -€1,133 | -3.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.