TOPOPLAN: 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.
TOPOPLAN
Largest movements
- Receivables within one year -€49,126
down €49,126 (-12.9%), from €379,360 to €330,234
of which Trade receivables: -€64,593
- Tangible fixed assets -€31,941
down €31,941 (-8.8%), from €361,220 to €329,279
of which Land and buildings: -€18,000
- Cash -€11,900
down €11,900 (-67.3%), from €17,674 to €5,773
mainly Other debts (-€36,000) and Net result for the year (-€30,824)
- Other debts -€36,000
no longer reported in 2025 (was €36,000)
- Reserves -€30,824
down €30,824 (-22.9%), from €134,870 to €104,046
of which Distributable reserves: -€30,824
- Debts after one year -€25,970
down €25,970 (-8.1%), from €320,347 to €294,377
- Tax, wage and social debts -€20,305
down €20,305 (-51.2%), from €39,659 to €19,354
of which Taxes: -€13,493
- Trade debts +€19,850
up €19,850 (+10.6%), from €186,920 to €206,771
- Gross operating margin -€110,650
down €110,650 (-59.0%), from €187,653 to €77,003
- Staff costs -€39,609
down €39,609 (-37.9%), from €104,532 to €64,923
- Depreciation -€3,650
down €3,650 (-8.9%), from €41,179 to €37,528
- Taxes -€2,062
no longer reported in 2025 (was €2,062)
- Financial charges +€1,883
up €1,883 (+110.1%), from €1,710 to €3,593
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 | €762,099 | €669,117 | -€92,981 | -12.2% |
| Fixed assets | 21/28 | €361,220 | €329,279 | -€31,941 | -8.8% |
| Tangible fixed assets | 22/27 | €361,220 | €329,279 | -€31,941 | -8.8% |
| Land and buildings | 22 | €318,378 | €300,378 | -€18,000 | -5.7% |
| Plant, machinery and equipment | 23 | €14,958 | €5,825 | -€9,133 | -61.1% |
| Furniture and vehicles | 24 | €27,883 | €20,444 | -€7,439 | -26.7% |
| Other tangible fixed assets | 26 | - | €2,631 | +€2,631 | |
| Current assets | 29/58 | €400,879 | €339,838 | -€61,041 | -15.2% |
| Amounts receivable within one year | 40/41 | €379,360 | €330,234 | -€49,126 | -12.9% |
| Trade receivables | 40 | €375,497 | €310,904 | -€64,593 | -17.2% |
| Other amounts receivable | 41 | €3,863 | €19,330 | +€15,467 | +400.4% |
| Cash at bank and in hand | 54/58 | €17,674 | €5,773 | -€11,900 | -67.3% |
| Deferred charges and accrued income | 490/1 | €3,846 | €3,831 | -€15 | -0.4% |
| Total equity and liabilities | 10/49 | €762,099 | €669,117 | -€92,981 | -12.2% |
| Equity | 10/15 | €153,470 | €122,646 | -€30,824 | -20.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €134,870 | €104,046 | -€30,824 | -22.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €32,918 | €32,918 | = | 0.0% |
| Distributable reserves | 133 | €100,091 | €69,267 | -€30,824 | -30.8% |
| Amounts payable | 17/49 | €608,629 | €546,472 | -€62,157 | -10.2% |
| Amounts payable after more than one year | 17 | €320,347 | €294,377 | -€25,970 | -8.1% |
| Financial debts | 170/4 | €320,347 | €294,377 | -€25,970 | -8.1% |
| Amounts payable within one year | 42/48 | €288,282 | €252,094 | -€36,188 | -12.6% |
| Current portion of amounts payable after more than one year | 42 | €25,703 | €25,970 | +€267 | +1.0% |
| Trade debts | 44 | €186,920 | €206,771 | +€19,850 | +10.6% |
| Suppliers | 440/4 | €186,920 | €206,771 | +€19,850 | +10.6% |
| Taxes, remuneration and social security | 45 | €39,659 | €19,354 | -€20,305 | -51.2% |
| Taxes | 450/3 | €15,295 | €1,802 | -€13,493 | -88.2% |
| Remuneration and social security | 454/9 | €24,364 | €17,552 | -€6,812 | -28.0% |
| Other amounts payable | 47/48 | €36,000 | - | -€36,000 | |
| Remuneration, social security and pensions | 62 | €104,532 | €64,923 | -€39,609 | -37.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,179 | €37,528 | -€3,650 | -8.9% |
| Other operating charges | 640/8 | €1,967 | €1,850 | -€118 | -6.0% |
| Gross operating margin | 9900 | €187,653 | €77,003 | -€110,650 | -59.0% |
| Operating profit (loss) | 9901 | €39,975 | -€27,298 | -€67,273 | |
| Financial income | 75/76B | €7 | €68 | +€60 | +807.7% |
| Recurring financial income | 75 | €7 | €68 | +€60 | +807.7% |
| Financial charges | 65/66B | €1,710 | €3,593 | +€1,883 | +110.1% |
| Recurring financial charges | 65 | €1,710 | €3,593 | +€1,883 | +110.1% |
| Profit (loss) for the period before taxes | 9903 | €38,272 | -€30,824 | -€69,096 | |
| Income taxes | 67/77 | €2,062 | - | -€2,062 | |
| Profit (loss) for the period | 9904 | €36,210 | -€30,824 | -€67,034 | |
| Profit (loss) for the period to be appropriated | 9905 | €36,210 | -€30,824 | -€67,034 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.