TOPRAK 26: 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.
TOPRAK 26
Largest movements
- Cash +€7,599
up €7,599 (+58.0%), from €13,113 to €20,712
mainly Receivables within one year (+€6,280) and Tax, wage and social debts (+€2,491)
- Receivables within one year -€6,280
down €6,280 (-38.4%), from €16,364 to €10,085
of which Other amounts receivable: -€5,733
- Tangible fixed assets +€1,935
up €1,935 (+115%), from €1,676 to €3,611
of which Furniture and vehicles: +€1,671
- Tax, wage and social debts +€2,491
up €2,491 (+34.1%), from €7,310 to €9,800
of which Remuneration and social security: +€5,335
- Accrued charges and deferred income -€1,760
no longer reported in 2025 (was €1,760)
- Profit (loss) carried forward +€1,582
up €1,582 (+13.7%), from €11,587 to €13,169
- Trade debts +€792
up €792 (+30.6%), from €2,587 to €3,378
- Gross operating margin +€13,247
up €13,247 (+30.8%), from €43,045 to €56,293
- Staff costs +€10,851
up €10,851 (+27.6%), from €39,359 to €50,211
- Taxes -€1,345
down €1,345 (-36.6%), from €3,673 to €2,328
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 | €31,303 | €34,408 | +€3,105 | +9.9% |
| Fixed assets | 21/28 | €1,676 | €3,611 | +€1,935 | +115% |
| Tangible fixed assets | 22/27 | €1,676 | €3,611 | +€1,935 | +115% |
| Plant, machinery and equipment | 23 | €1,676 | €1,940 | +€264 | +15.8% |
| Furniture and vehicles | 24 | - | €1,671 | +€1,671 | |
| Current assets | 29/58 | €29,627 | €30,797 | +€1,169 | +3.9% |
| Amounts receivable within one year | 40/41 | €16,364 | €10,085 | -€6,280 | -38.4% |
| Trade receivables | 40 | €5,857 | €5,311 | -€547 | -9.3% |
| Other amounts receivable | 41 | €10,507 | €4,774 | -€5,733 | -54.6% |
| Cash at bank and in hand | 54/58 | €13,113 | €20,712 | +€7,599 | +58.0% |
| Deferred charges and accrued income | 490/1 | €150 | - | -€150 | |
| Total equity and liabilities | 10/49 | €31,303 | €34,408 | +€3,105 | +9.9% |
| Equity | 10/15 | €19,647 | €21,229 | +€1,582 | +8.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,587 | €13,169 | +€1,582 | +13.7% |
| Amounts payable | 17/49 | €11,656 | €13,178 | +€1,522 | +13.1% |
| Amounts payable within one year | 42/48 | €9,896 | €13,178 | +€3,282 | +33.2% |
| Trade debts | 44 | €2,587 | €3,378 | +€792 | +30.6% |
| Suppliers | 440/4 | €2,587 | €3,378 | +€792 | +30.6% |
| Taxes, remuneration and social security | 45 | €7,310 | €9,800 | +€2,491 | +34.1% |
| Taxes | 450/3 | €3,673 | €828 | -€2,845 | -77.4% |
| Remuneration and social security | 454/9 | €3,636 | €8,972 | +€5,335 | +147% |
| Accrued charges and deferred income | 492/3 | €1,760 | - | -€1,760 | |
| Non-recurring operating income | 76A | - | €2,267 | +€2,267 | |
| Remuneration, social security and pensions | 62 | €39,359 | €50,211 | +€10,851 | +27.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €823 | €1,002 | +€179 | +21.7% |
| Other operating charges | 640/8 | €1,266 | €1,259 | -€8 | -0.6% |
| Gross operating margin | 9900 | €43,045 | €56,293 | +€13,247 | +30.8% |
| Operating profit (loss) | 9901 | €1,597 | €3,822 | +€2,225 | +139% |
| Financial income | 75/76B | €716 | €319 | -€397 | -55.5% |
| Recurring financial income | 75 | €716 | €319 | -€397 | -55.5% |
| Financial charges | 65/66B | €210 | €230 | +€19 | +9.3% |
| Recurring financial charges | 65 | €210 | €230 | +€19 | +9.3% |
| Profit (loss) for the period before taxes | 9903 | €2,102 | €3,911 | +€1,808 | +86.0% |
| Income taxes | 67/77 | €3,673 | €2,328 | -€1,345 | -36.6% |
| Profit (loss) for the period | 9904 | -€1,571 | €1,582 | +€3,153 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,571 | €1,582 | +€3,153 |
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 23 October 2026 via checked.be.