TOPSAVERS: what changed
Two fiscal 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.
TOPSAVERS
Largest movements
- Cash -€1,221
down €1,221 (-73.4%), from €1,664 to €444
mainly Net result for the year (-€1,871) and Tax, wage and social debts (-€240)
- Receivables within one year -€312
down €312 (-55.9%), from €558 to €246
- Profit (loss) carried forward -€1,871
down €1,871 (-4.5%), from -€41,793 to -€43,664
- Trade debts +€640
up €640 (+3.4%), from €19,060 to €19,701
- Tax, wage and social debts -€240
down €240 (-100.0%), from €240 to €0
- Accrued charges and deferred income -€62
down €62 (-100.0%), from €62 to €0
- Financial income -€10,727
down €10,727 (-100.0%), from €10,727 to €0
- Gross operating margin -€3,148
down €3,148, from €2,525 to -€623
- Write-downs -€2,835
down €2,835 (-100.0%), from €2,835 to €0
- Other operating charges +€386
up €386 (+58.9%), from €654 to €1,040
- Taxes -€240
down €240 (-100.0%), from €240 to €0
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.
Cash bridge derived
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 | €2,222 | €690 | -€1,533 | -69.0% |
| Current assets | 29/58 | €2,222 | €690 | -€1,533 | -69.0% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €558 | €246 | -€312 | -55.9% |
| Other amounts receivable | 41 | €558 | €246 | -€312 | -55.9% |
| Cash at bank and in hand | 54/58 | €1,664 | €444 | -€1,221 | -73.4% |
| Total equity and liabilities | 10/49 | €2,222 | €690 | -€1,533 | -69.0% |
| Equity | 10/15 | -€21,333 | -€23,204 | -€1,871 | -8.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,793 | -€43,664 | -€1,871 | -4.5% |
| Amounts payable | 17/49 | €23,556 | €23,894 | +€338 | +1.4% |
| Amounts payable within one year | 42/48 | €23,494 | €23,894 | +€400 | +1.7% |
| Trade debts | 44 | €19,060 | €19,701 | +€640 | +3.4% |
| Suppliers | 440/4 | €19,060 | €19,701 | +€640 | +3.4% |
| Taxes, remuneration and social security | 45 | €240 | €0 | -€240 | -100.0% |
| Taxes | 450/3 | €240 | €0 | -€240 | -100.0% |
| Other amounts payable | 47/48 | €4,193 | €4,193 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €62 | €0 | -€62 | -100.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,835 | €0 | -€2,835 | -100.0% |
| Other operating charges | 640/8 | €654 | €1,040 | +€386 | +58.9% |
| Gross operating margin | 9900 | €2,525 | -€623 | -€3,148 | |
| Operating profit (loss) | 9901 | -€965 | -€1,663 | -€698 | -72.4% |
| Financial income | 75/76B | €10,727 | €0 | -€10,727 | -100.0% |
| Recurring financial income | 75 | €10,727 | €0 | -€10,727 | -100.0% |
| Financial charges | 65/66B | €161 | €208 | +€47 | +28.9% |
| Recurring financial charges | 65 | €161 | €208 | +€47 | +28.9% |
| Profit (loss) for the period before taxes | 9903 | €9,601 | -€1,871 | -€11,471 | |
| Income taxes | 67/77 | €240 | €0 | -€240 | -100.0% |
| Profit (loss) for the period | 9904 | €9,360 | -€1,871 | -€11,231 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,360 | -€1,871 | -€11,231 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.