TOPSACOMPTA: 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.
TOPSACOMPTA
Largest movements
- Receivables within one year -€30,859
down €30,859 (-44.4%), from €69,438 to €38,579
of which Other amounts receivable: -€18,195
- Tangible fixed assets +€21,858
up €21,858 (+131%), from €16,685 to €38,543
of which Furniture and vehicles: +€23,732
- Cash +€15,593
up €15,593 (+22.5%), from €69,312 to €84,905
mainly Net result for the year (+€35,680) and Receivables within one year (+€30,859)
- Debts after one year +€13,521
up €13,521 (+197%), from €6,853 to €20,374
- Current portion of long-term debt -€9,768
down €9,768 (-54.2%), from €18,013 to €8,245
- Tax, wage and social debts +€5,963
up €5,963 (+54.0%), from €11,034 to €16,997
of which Taxes: +€8,469
- Profit (loss) carried forward -€4,320
down €4,320 (-31.6%), from €13,692 to €9,372
- Short-term financial debts +€3,645
up €3,645 (+266%), from €1,368 to €5,013
- Staff costs -€13,652
down €13,652 (-63.6%), from €21,469 to €7,817
- Gross operating margin -€9,125
down €9,125 (-13.2%), from €69,040 to €59,915
- Financial income +€8,564
up €8,564 (+13,121%), from €65 to €8,629
of which Non-recurring financial income: +€8,621
- Depreciation +€2,126
up €2,126 (+62.0%), from €3,428 to €5,554
- Taxes +€1,643
up €1,643 (+14.3%), from €11,479 to €13,121
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 | €156,854 | €164,419 | +€7,565 | +4.8% |
| Fixed assets | 21/28 | €16,685 | €38,543 | +€21,858 | +131% |
| Tangible fixed assets | 22/27 | €16,685 | €38,543 | +€21,858 | +131% |
| Furniture and vehicles | 24 | €528 | €24,260 | +€23,732 | +4,496% |
| Other tangible fixed assets | 26 | €16,157 | €14,282 | -€1,874 | -11.6% |
| Current assets | 29/58 | €140,169 | €125,876 | -€14,293 | -10.2% |
| Amounts receivable within one year | 40/41 | €69,438 | €38,579 | -€30,859 | -44.4% |
| Trade receivables | 40 | €19,354 | €6,690 | -€12,663 | -65.4% |
| Other amounts receivable | 41 | €50,084 | €31,889 | -€18,195 | -36.3% |
| Cash at bank and in hand | 54/58 | €69,312 | €84,905 | +€15,593 | +22.5% |
| Deferred charges and accrued income | 490/1 | €1,419 | €2,391 | +€973 | +68.6% |
| Total equity and liabilities | 10/49 | €156,854 | €164,419 | +€7,565 | +4.8% |
| Equity | 10/15 | €114,692 | €110,372 | -€4,320 | -3.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €100,000 | €100,000 | = | 0.0% |
| Distributable reserves | 133 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,692 | €9,372 | -€4,320 | -31.6% |
| Amounts payable | 17/49 | €42,161 | €54,047 | +€11,885 | +28.2% |
| Amounts payable after more than one year | 17 | €6,853 | €20,374 | +€13,521 | +197% |
| Financial debts | 170/4 | €6,853 | €20,374 | +€13,521 | +197% |
| Amounts payable within one year | 42/48 | €35,308 | €33,673 | -€1,635 | -4.6% |
| Current portion of amounts payable after more than one year | 42 | €18,013 | €8,245 | -€9,768 | -54.2% |
| Financial debts | 43 | €1,368 | €5,013 | +€3,645 | +266% |
| Credit institutions | 430/8 | €1,368 | €5,013 | +€3,645 | +266% |
| Trade debts | 44 | €4,893 | €3,418 | -€1,475 | -30.1% |
| Suppliers | 440/4 | €4,893 | €3,418 | -€1,475 | -30.1% |
| Taxes, remuneration and social security | 45 | €11,034 | €16,997 | +€5,963 | +54.0% |
| Taxes | 450/3 | €8,528 | €16,997 | +€8,469 | +99.3% |
| Remuneration and social security | 454/9 | €2,506 | - | -€2,506 | |
| Remuneration, social security and pensions | 62 | €21,469 | €7,817 | -€13,652 | -63.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,428 | €5,554 | +€2,126 | +62.0% |
| Other operating charges | 640/8 | €3,824 | €3,540 | -€284 | -7.4% |
| Gross operating margin | 9900 | €69,040 | €59,915 | -€9,125 | -13.2% |
| Operating profit (loss) | 9901 | €40,319 | €43,004 | +€2,685 | +6.7% |
| Financial income | 75/76B | €65 | €8,629 | +€8,564 | +13,121% |
| Recurring financial income | 75 | €65 | €9 | -€57 | -86.6% |
| Non-recurring financial income | 76B | - | €8,621 | +€8,621 | |
| Financial charges | 65/66B | €3,107 | €2,833 | -€275 | -8.8% |
| Recurring financial charges | 65 | €3,107 | €2,833 | -€275 | -8.8% |
| Profit (loss) for the period before taxes | 9903 | €37,277 | €48,801 | +€11,524 | +30.9% |
| Income taxes | 67/77 | €11,479 | €13,121 | +€1,643 | +14.3% |
| Profit (loss) for the period | 9904 | €25,798 | €35,680 | +€9,881 | +38.3% |
| Profit (loss) for the period to be appropriated | 9905 | €25,798 | €35,680 | +€9,881 | +38.3% |
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.