TopoTom: 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.
TopoTom
Largest movements
- Tangible fixed assets +€32,313
up €32,313 (+378.9%), from €8,528 to €40,841
- Current investments +€10,238
up €10,238 (+20.5%), from €50,000 to €60,238
- Receivables within one year +€6,005
up €6,005 (+42.6%), from €14,097 to €20,102
- Profit (loss) carried forward -€27,565
no longer reported in 2025 (was €27,565)
- Other debts +€27,010
up €27,010 (+42.6%), from €63,351 to €90,362
- Tax, wage and social debts +€24,924
up €24,924 (+165.1%), from €15,093 to €40,017
of which Taxes: +€22,615
- Debts after one year +€18,488
new in 2025: €18,488
- Current portion of long-term debt +€4,546
up €4,546 (+55.5%), from €8,196 to €12,743
- Gross operating margin +€42,643
up €42,643 (+75.4%), from €56,569 to €99,212
- Taxes +€10,816
up €10,816 (+135.3%), from €7,995 to €18,810
- Depreciation -€4,878
down €4,878 (-34.4%), from €14,172 to €9,295
- Financial charges +€1,275
up €1,275 (+572.4%), from €223 to €1,497
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 | €121,610 | €168,076 | +€46,465 | +38.2% |
| Fixed assets | 21/28 | €8,528 | €40,841 | +€32,313 | +378.9% |
| Tangible fixed assets | 22/27 | €8,528 | €40,841 | +€32,313 | +378.9% |
| Furniture and vehicles | 24 | €8,528 | €40,841 | +€32,313 | +378.9% |
| Current assets | 29/58 | €113,082 | €127,235 | +€14,152 | +12.5% |
| Amounts receivable within one year | 40/41 | €14,097 | €20,102 | +€6,005 | +42.6% |
| Trade receivables | 40 | €14,097 | €20,102 | +€6,005 | +42.6% |
| Current investments | 50/53 | €50,000 | €60,238 | +€10,238 | +20.5% |
| Cash at bank and in hand | 54/58 | €46,248 | €44,825 | -€1,422 | -3.1% |
| Deferred charges and accrued income | 490/1 | €2,737 | €2,069 | -€668 | -24.4% |
| Total equity and liabilities | 10/49 | €121,610 | €168,076 | +€46,465 | +38.2% |
| Equity | 10/15 | €28,287 | €722 | -€27,565 | -97.4% |
| Reserves | 13 | €722 | €722 | = | 0.0% |
| Non-distributable reserves | 130/1 | €722 | €722 | = | 0.0% |
| Reserves not available under the articles | 1311 | €722 | €722 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,565 | - | -€27,565 | |
| Amounts payable | 17/49 | €93,323 | €167,353 | +€74,030 | +79.3% |
| Amounts payable after more than one year | 17 | - | €18,488 | +€18,488 | |
| Financial debts | 170/4 | - | €18,488 | +€18,488 | |
| Amounts payable within one year | 42/48 | €93,323 | €148,411 | +€55,088 | +59.0% |
| Current portion of amounts payable after more than one year | 42 | €8,196 | €12,743 | +€4,546 | +55.5% |
| Trade debts | 44 | €6,683 | €5,290 | -€1,392 | -20.8% |
| Suppliers | 440/4 | €6,683 | €5,290 | -€1,392 | -20.8% |
| Taxes, remuneration and social security | 45 | €15,093 | €40,017 | +€24,924 | +165.1% |
| Taxes | 450/3 | €11,506 | €34,121 | +€22,615 | +196.5% |
| Remuneration and social security | 454/9 | €3,587 | €5,896 | +€2,309 | +64.4% |
| Other amounts payable | 47/48 | €63,351 | €90,362 | +€27,010 | +42.6% |
| Accrued charges and deferred income | 492/3 | - | €454 | +€454 | |
| Non-recurring operating income | 76A | - | €7,972 | +€7,972 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,172 | €9,295 | -€4,878 | -34.4% |
| Other operating charges | 640/8 | €929 | €1,019 | +€90 | +9.7% |
| Gross operating margin | 9900 | €56,569 | €99,212 | +€42,643 | +75.4% |
| Operating profit (loss) | 9901 | €41,468 | €88,898 | +€47,431 | +114.4% |
| Financial income | 75/76B | €0 | €492 | +€492 | +1641033.3% |
| Recurring financial income | 75 | €0 | €492 | +€492 | +1641033.3% |
| Financial charges | 65/66B | €223 | €1,497 | +€1,275 | +572.4% |
| Recurring financial charges | 65 | €223 | €1,497 | +€1,275 | +572.4% |
| Profit (loss) for the period before taxes | 9903 | €41,245 | €87,893 | +€46,648 | +113.1% |
| Income taxes | 67/77 | €7,995 | €18,810 | +€10,816 | +135.3% |
| Profit (loss) for the period | 9904 | €33,250 | €69,083 | +€35,832 | +107.8% |
| Profit (loss) for the period to be appropriated | 9905 | €33,250 | €69,083 | +€35,832 | +107.8% |
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 9 October 2026 via checked.be.