TopsCare: 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.
TopsCare
Largest movements
- Cash +€19,899
up €19,899 (+2,425%), from €820 to €20,719
mainly Net result for the year (+€32,406) and Trade debts (+€13,801)
- Receivables within one year -€9,339
down €9,339 (-77.0%), from €12,129 to €2,790
- Deferred charges and accrued income -€4,181
down €4,181 (-7.3%), from €57,315 to €53,134
- Trade debts +€13,801
up €13,801 (+98.8%), from €13,964 to €27,765
- Debts after one year -€13,724
down €13,724 (-27.8%), from €49,364 to €35,640
- Other debts +€11,363
up €11,363 (+54.0%), from €21,058 to €32,420
- Profit (loss) carried forward -€5,974
down €5,974 (-8.0%), from €74,494 to €68,519
- Gross operating margin +€34,432
up €34,432 (+143%), from €24,152 to €58,585
- Taxes +€9,339
up €9,339 (+325%), from €2,871 to €12,210
- Depreciation +€3,774
up €3,774 (+51.6%), from €7,308 to €11,082
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 | €175,908 | €181,854 | +€5,946 | +3.4% |
| Fixed assets | 21/28 | €105,644 | €105,211 | -€433 | -0.4% |
| Tangible fixed assets | 22/27 | €105,644 | €105,211 | -€433 | -0.4% |
| Land and buildings | 22 | €89,636 | €87,781 | -€1,855 | -2.1% |
| Furniture and vehicles | 24 | €16,008 | €17,429 | +€1,422 | +8.9% |
| Current assets | 29/58 | €70,264 | €76,644 | +€6,379 | +9.1% |
| Amounts receivable within one year | 40/41 | €12,129 | €2,790 | -€9,339 | -77.0% |
| Other amounts receivable | 41 | €12,129 | €2,790 | -€9,339 | -77.0% |
| Cash at bank and in hand | 54/58 | €820 | €20,719 | +€19,899 | +2,425% |
| Deferred charges and accrued income | 490/1 | €57,315 | €53,134 | -€4,181 | -7.3% |
| Total equity and liabilities | 10/49 | €175,908 | €181,854 | +€5,946 | +3.4% |
| Equity | 10/15 | €76,994 | €71,019 | -€5,974 | -7.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €74,494 | €68,519 | -€5,974 | -8.0% |
| Amounts payable | 17/49 | €98,914 | €110,835 | +€11,921 | +12.1% |
| Amounts payable after more than one year | 17 | €49,364 | €35,640 | -€13,724 | -27.8% |
| Financial debts | 170/4 | €49,364 | €35,640 | -€13,724 | -27.8% |
| Amounts payable within one year | 42/48 | €49,551 | €75,195 | +€25,645 | +51.8% |
| Current portion of amounts payable after more than one year | 42 | €14,529 | €15,010 | +€481 | +3.3% |
| Trade debts | 44 | €13,964 | €27,765 | +€13,801 | +98.8% |
| Suppliers | 440/4 | €13,964 | €27,765 | +€13,801 | +98.8% |
| Other amounts payable | 47/48 | €21,058 | €32,420 | +€11,363 | +54.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,308 | €11,082 | +€3,774 | +51.6% |
| Other operating charges | 640/8 | €222 | €291 | +€69 | +31.4% |
| Gross operating margin | 9900 | €24,152 | €58,585 | +€34,432 | +143% |
| Operating profit (loss) | 9901 | €16,623 | €47,212 | +€30,589 | +184% |
| Financial charges | 65/66B | €3,031 | €2,597 | -€435 | -14.3% |
| Recurring financial charges | 65 | €3,031 | €2,597 | -€435 | -14.3% |
| Profit (loss) for the period before taxes | 9903 | €13,591 | €44,615 | +€31,024 | +228% |
| Income taxes | 67/77 | €2,871 | €12,210 | +€9,339 | +325% |
| Profit (loss) for the period | 9904 | €10,720 | €32,406 | +€21,685 | +202% |
| Profit (loss) for the period to be appropriated | 9905 | €10,720 | €32,406 | +€21,685 | +202% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.