TOPRUIMERS: what changed
TOPRUIMERS
Largest movements
- Cash +€19,876
up €19,876 (+46.6%), from €42,614 to €62,490
mainly Net result for the year (+€11,726) and Tax, wage and social debts (+€6,599)
- Deferred charges and accrued income +€1,858
up €1,858 (+478%), from €389 to €2,247
- Profit (loss) carried forward +€11,726
up €11,726 (+31.9%), from €36,744 to €48,470
- Tax, wage and social debts +€6,599
up €6,599 (+36.8%), from €17,946 to €24,545
of which Taxes: +€6,585
- Trade debts +€4,119
up €4,119 (+490%), from €841 to €4,960
- Short-term financial debts -€1,529
no longer reported in 2025 (was €1,529)
- Current portion of long-term debt +€1,213
new in 2025: €1,213
- Gross operating margin -€30,821
down €30,821 (-66.4%), from €46,448 to €15,627
- Taxes -€5,639
down €5,639 (-61.0%), from €9,247 to €3,608
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €63,875 | €84,842 | +€20,967 | +32.8% |
| Current assets | 29/58 | €63,875 | €84,842 | +€20,967 | +32.8% |
| Amounts receivable within one year | 40/41 | €20,872 | €20,105 | -€767 | -3.7% |
| Trade receivables | 40 | €20,539 | €19,300 | -€1,240 | -6.0% |
| Other amounts receivable | 41 | €333 | €806 | +€473 | +142% |
| Cash at bank and in hand | 54/58 | €42,614 | €62,490 | +€19,876 | +46.6% |
| Deferred charges and accrued income | 490/1 | €389 | €2,247 | +€1,858 | +478% |
| Total equity and liabilities | 10/49 | €63,875 | €84,842 | +€20,967 | +32.8% |
| Equity | 10/15 | €39,244 | €50,970 | +€11,726 | +29.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,744 | €48,470 | +€11,726 | +31.9% |
| Amounts payable | 17/49 | €24,632 | €33,872 | +€9,240 | +37.5% |
| Amounts payable within one year | 42/48 | €24,632 | €33,872 | +€9,240 | +37.5% |
| Current portion of amounts payable after more than one year | 42 | - | €1,213 | +€1,213 | |
| Financial debts | 43 | €1,529 | - | -€1,529 | |
| Credit institutions | 430/8 | €1,529 | - | -€1,529 | |
| Trade debts | 44 | €841 | €4,960 | +€4,119 | +490% |
| Suppliers | 440/4 | €841 | €4,960 | +€4,119 | +490% |
| Taxes, remuneration and social security | 45 | €17,946 | €24,545 | +€6,599 | +36.8% |
| Taxes | 450/3 | €15,919 | €22,504 | +€6,585 | +41.4% |
| Remuneration and social security | 454/9 | €2,027 | €2,041 | +€14 | +0.7% |
| Other amounts payable | 47/48 | €4,317 | €3,154 | -€1,163 | -26.9% |
| Remuneration, social security and pensions | 62 | €320 | - | -€320 | |
| Other operating charges | 640/8 | €118 | €306 | +€188 | +159% |
| Gross operating margin | 9900 | €46,448 | €15,627 | -€30,821 | -66.4% |
| Operating profit (loss) | 9901 | €46,010 | €15,322 | -€30,688 | -66.7% |
| Financial income | 75/76B | €58 | €124 | +€66 | +114% |
| Recurring financial income | 75 | €58 | €124 | +€66 | +114% |
| Financial charges | 65/66B | €77 | €112 | +€35 | +45.2% |
| Recurring financial charges | 65 | €77 | €112 | +€35 | +45.2% |
| Profit (loss) for the period before taxes | 9903 | €45,991 | €15,334 | -€30,656 | -66.7% |
| Income taxes | 67/77 | €9,247 | €3,608 | -€5,639 | -61.0% |
| Profit (loss) for the period | 9904 | €36,744 | €11,726 | -€25,017 | -68.1% |
| Profit (loss) for the period to be appropriated | 9905 | €36,744 | €11,726 | -€25,017 | -68.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.