TOPOI: 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.
TOPOI
Largest movements
- Cash -€2,871
down €2,871 (-86.7%), from €3,310 to €439
- Profit (loss) carried forward -€2,871
down €2,871 (-16.3%), from -€17,616 to -€20,487
- Gross operating margin +€971
up €971 (+53.5%), from -€1,815 to -€844
From the 2023 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,310 | €439 | -€2,871 | -86.7% |
| Current assets | 29/58 | €3,310 | €439 | -€2,871 | -86.7% |
| Cash at bank and in hand | 54/58 | €3,310 | €439 | -€2,871 | -86.7% |
| Total equity and liabilities | 10/49 | €3,310 | €439 | -€2,871 | -86.7% |
| Equity | 10/15 | €2,789 | -€82 | -€2,871 | |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Capital | 10 | €18,550 | €18,550 | = | 0.0% |
| Issued capital | 100 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Legal reserve | 130 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,616 | -€20,487 | -€2,871 | -16.3% |
| Amounts payable | 17/49 | €521 | €521 | -€0 | 0.0% |
| Amounts payable within one year | 42/48 | €521 | €521 | -€0 | 0.0% |
| Other amounts payable | 47/48 | €521 | €521 | -€0 | 0.0% |
| Other operating charges | 640/8 | €604 | €620 | +€16 | +2.6% |
| Gross operating margin | 9900 | -€1,815 | -€844 | +€971 | +53.5% |
| Operating profit (loss) | 9901 | -€2,419 | -€1,464 | +€955 | +39.5% |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,464 | -€1,509 | +€955 | +38.8% |
| Profit (loss) for the period | 9904 | -€2,464 | -€1,509 | +€955 | +38.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,464 | -€1,509 | +€955 | +38.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 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.