TOPPER COMPANY: 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.
TOPPER COMPANY
Largest movements
- Receivables within one year -€1,175
down €1,175 (-3.8%), from €30,987 to €29,812
- Profit (loss) carried forward -€1,175
down €1,175 (-0.3%), from -€396,099 to -€397,273
- Other operating charges +€837
new in 2025: €837
- Gross operating margin -€228
down €228 (-268%), from -€85 to -€313
- Financial charges -€108
down €108 (-81.1%), from €134 to €25
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 | €42,174 | €41,000 | -€1,175 | -2.8% |
| Fixed assets | 21/28 | - | €0 | = | |
| Tangible fixed assets | 22/27 | - | €0 | = | |
| Furniture and vehicles | 24 | - | €0 | = | |
| Current assets | 29/58 | €42,174 | €41,000 | -€1,175 | -2.8% |
| Amounts receivable within one year | 40/41 | €30,987 | €29,812 | -€1,175 | -3.8% |
| Other amounts receivable | 41 | €30,987 | €29,812 | -€1,175 | -3.8% |
| Cash at bank and in hand | 54/58 | €11,188 | €11,188 | = | 0.0% |
| Total equity and liabilities | 10/49 | €42,174 | €41,000 | -€1,175 | -2.8% |
| Equity | 10/15 | €42,089 | €40,915 | -€1,175 | -2.8% |
| Contributions | 10/11 | €421,419 | €421,419 | = | 0.0% |
| Capital | 10 | €421,419 | €421,419 | = | 0.0% |
| Issued capital | 100 | €421,419 | €421,419 | = | 0.0% |
| Reserves | 13 | €16,769 | €16,769 | = | 0.0% |
| Non-distributable reserves | 130/1 | €9,951 | €9,951 | = | 0.0% |
| Legal reserve | 130 | €9,947 | €9,947 | = | 0.0% |
| Own shares acquired | 1312 | €4 | €4 | = | 0.0% |
| Distributable reserves | 133 | €6,818 | €6,818 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€396,099 | -€397,273 | -€1,175 | -0.3% |
| Amounts payable | 17/49 | €85 | €85 | = | 0.0% |
| Amounts payable within one year | 42/48 | €85 | €85 | = | 0.0% |
| Trade debts | 44 | €85 | €85 | = | 0.0% |
| Suppliers | 440/4 | €85 | €85 | = | 0.0% |
| Other operating charges | 640/8 | - | €837 | +€837 | |
| Gross operating margin | 9900 | -€85 | -€313 | -€228 | -268% |
| Operating profit (loss) | 9901 | -€85 | -€1,149 | -€1,064 | -1,251% |
| Financial charges | 65/66B | €134 | €25 | -€108 | -81.1% |
| Recurring financial charges | 65 | €134 | €25 | -€108 | -81.1% |
| Profit (loss) for the period before taxes | 9903 | -€219 | -€1,175 | -€956 | -437% |
| Profit (loss) for the period | 9904 | -€219 | -€1,175 | -€956 | -437% |
| Profit (loss) for the period to be appropriated | 9905 | -€219 | -€1,175 | -€956 | -437% |
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 22 October 2026 via checked.be.