Topp Advice: 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.
Topp Advice
Largest movements
- Cash +€26,460
up €26,460 (+44.5%), from €59,485 to €85,944
mainly Net result for the year (+€22,690) and Tax, wage and social debts (+€10,580)
- Receivables within one year +€6,740
up €6,740 (+438%), from €1,540 to €8,280
of which Trade receivables: +€7,062
- Deferred charges and accrued income +€2,218
up €2,218 (+346%), from €640 to €2,859
- Reserves +€22,690
new in 2025: €22,690
- Tax, wage and social debts +€10,580
up €10,580 (+72.8%), from €14,542 to €25,122
of which Taxes: +€12,877
- Gross operating margin -€24,287
down €24,287 (-43.0%), from €56,480 to €32,193
- Taxes -€2,886
down €2,886 (-25.0%), from €11,552 to €8,666
- Financial charges -€788
down €788 (-83.0%), from €949 to €161
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.
Derived cash bridge
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 | €63,261 | €98,002 | +€34,742 | +54.9% |
| Fixed assets | 21/28 | €1,595 | €919 | -€676 | -42.4% |
| Tangible fixed assets | 22/27 | €1,595 | €919 | -€676 | -42.4% |
| Furniture and vehicles | 24 | €1,595 | €919 | -€676 | -42.4% |
| Current assets | 29/58 | €61,665 | €97,083 | +€35,418 | +57.4% |
| Amounts receivable within one year | 40/41 | €1,540 | €8,280 | +€6,740 | +438% |
| Trade receivables | 40 | €1,218 | €8,280 | +€7,062 | +580% |
| Other amounts receivable | 41 | €322 | - | -€322 | |
| Cash at bank and in hand | 54/58 | €59,485 | €85,944 | +€26,460 | +44.5% |
| Deferred charges and accrued income | 490/1 | €640 | €2,859 | +€2,218 | +346% |
| Total equity and liabilities | 10/49 | €63,261 | €98,002 | +€34,742 | +54.9% |
| Equity | 10/15 | €46,748 | €69,438 | +€22,690 | +48.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €22,690 | +€22,690 | |
| Distributable reserves | 133 | - | €22,690 | +€22,690 | |
| Profit (loss) carried forward | 14 | €43,748 | €43,748 | +€0 | 0.0% |
| Amounts payable | 17/49 | €16,512 | €28,564 | +€12,052 | +73.0% |
| Amounts payable within one year | 42/48 | €16,512 | €28,564 | +€12,052 | +73.0% |
| Trade debts | 44 | €1,970 | €2,937 | +€967 | +49.1% |
| Suppliers | 440/4 | €1,970 | €2,937 | +€967 | +49.1% |
| Taxes, remuneration and social security | 45 | €14,542 | €25,122 | +€10,580 | +72.8% |
| Taxes | 450/3 | €12,245 | €25,122 | +€12,877 | +105% |
| Remuneration and social security | 454/9 | €2,297 | - | -€2,297 | |
| Other amounts payable | 47/48 | - | €504 | +€504 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €433 | €676 | +€243 | +56.2% |
| Gross operating margin | 9900 | €56,480 | €32,193 | -€24,287 | -43.0% |
| Operating profit (loss) | 9901 | €56,047 | €31,517 | -€24,530 | -43.8% |
| Financial income | 75/76B | €202 | €0 | -€202 | -99.8% |
| Recurring financial income | 75 | €202 | €0 | -€202 | -99.8% |
| Financial charges | 65/66B | €949 | €161 | -€788 | -83.0% |
| Recurring financial charges | 65 | €949 | €161 | -€788 | -83.0% |
| Profit (loss) for the period before taxes | 9903 | €55,301 | €31,356 | -€23,945 | -43.3% |
| Income taxes | 67/77 | €11,552 | €8,666 | -€2,886 | -25.0% |
| Profit (loss) for the period | 9904 | €43,748 | €22,690 | -€21,058 | -48.1% |
| Profit (loss) for the period to be appropriated | 9905 | €43,748 | €22,690 | -€21,058 | -48.1% |
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 16 October 2026 via checked.be.