TOPOMETRIC: 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.
TOPOMETRIC
Largest movements
- Cash +€13,303
up €13,303 (+697.7%), from €1,907 to €15,210
mainly Receivables within one year (+€9,857) and Trade debts (+€6,400)
- Receivables within one year -€9,857
down €9,857 (-19.6%), from €50,285 to €40,429
of which Other amounts receivable: -€10,847
- Deferred charges and accrued income +€1,589
up €1,589 (+34.8%), from €4,562 to €6,151
- Formation expenses +€769
new in 2024: €769
- Trade debts +€6,400
up €6,400 (+207.3%), from €3,088 to €9,487
- Tax, wage and social debts -€6,244
down €6,244 (-58.9%), from €10,594 to €4,350
- Profit (loss) carried forward +€5,764
up €5,764 (+12.8%), from €44,988 to €50,752
- Gross operating margin +€10,657
up €10,657 (+488.7%), from €2,181 to €12,837
- Taxes +€2,654
new in 2024: €2,654
- Depreciation +€2,462
up €2,462 (+73.6%), from €3,345 to €5,807
- Financial charges -€1,842
down €1,842 (-95.6%), from €1,926 to €84
- Other operating charges -€499
down €499 (-74.5%), from €670 to €171
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.
Cash bridge derived
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 | €66,352 | €72,271 | +€5,920 | +8.9% |
| Formation expenses | 20 | - | €769 | +€769 | |
| Fixed assets | 21/28 | €9,598 | €9,713 | +€115 | +1.2% |
| Tangible fixed assets | 22/27 | €9,148 | €9,263 | +€115 | +1.3% |
| Plant, machinery and equipment | 23 | €5,648 | €6,930 | +€1,282 | +22.7% |
| Furniture and vehicles | 24 | €3,500 | €2,333 | -€1,167 | -33.3% |
| Financial fixed assets | 28 | €450 | €450 | = | 0.0% |
| Current assets | 29/58 | €56,754 | €61,789 | +€5,035 | +8.9% |
| Amounts receivable within one year | 40/41 | €50,285 | €40,429 | -€9,857 | -19.6% |
| Trade receivables | 40 | €12,266 | €13,256 | +€990 | +8.1% |
| Other amounts receivable | 41 | €38,020 | €27,173 | -€10,847 | -28.5% |
| Cash at bank and in hand | 54/58 | €1,907 | €15,210 | +€13,303 | +697.7% |
| Deferred charges and accrued income | 490/1 | €4,562 | €6,151 | +€1,589 | +34.8% |
| Total equity and liabilities | 10/49 | €66,352 | €72,271 | +€5,920 | +8.9% |
| Equity | 10/15 | €52,670 | €58,434 | +€5,764 | +10.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | - | -€6,200 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €12,400 | - | -€12,400 | |
| Reserves | 13 | €1,482 | €1,482 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,482 | - | -€1,482 | |
| Legal reserve | 130 | €1,482 | - | -€1,482 | |
| Distributable reserves | 133 | - | €1,482 | +€1,482 | |
| Profit (loss) carried forward | 14 | €44,988 | €50,752 | +€5,764 | +12.8% |
| Amounts payable | 17/49 | €13,682 | €13,838 | +€156 | +1.1% |
| Amounts payable within one year | 42/48 | €13,682 | €13,838 | +€156 | +1.1% |
| Trade debts | 44 | €3,088 | €9,487 | +€6,400 | +207.3% |
| Suppliers | 440/4 | €3,088 | €9,487 | +€6,400 | +207.3% |
| Taxes, remuneration and social security | 45 | €10,594 | €4,350 | -€6,244 | -58.9% |
| Taxes | 450/3 | €10,594 | €4,350 | -€6,244 | -58.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,345 | €5,807 | +€2,462 | +73.6% |
| Other operating charges | 640/8 | €670 | €171 | -€499 | -74.5% |
| Non-recurring operating charges | 66A | €1,663 | - | -€1,663 | |
| Gross operating margin | 9900 | €2,181 | €12,837 | +€10,657 | +488.7% |
| Operating profit (loss) | 9901 | -€3,498 | €6,860 | +€10,357 | |
| Financial income | 75/76B | €1,710 | €1,642 | -€68 | -4.0% |
| Recurring financial income | 75 | €1,710 | €1,642 | -€68 | -4.0% |
| Financial charges | 65/66B | €1,926 | €84 | -€1,842 | -95.6% |
| Recurring financial charges | 65 | €1,926 | €84 | -€1,842 | -95.6% |
| Profit (loss) for the period before taxes | 9903 | -€3,714 | €8,418 | +€12,132 | |
| Income taxes | 67/77 | - | €2,654 | +€2,654 | |
| Profit (loss) for the period | 9904 | -€3,714 | €5,764 | +€9,478 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,714 | €5,764 | +€9,478 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.