Toptality: 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.
Toptality
Largest movements
- Receivables within one year -€615,035
down €615,035 (-56.5%), from €1.1m to €473,284
of which Trade receivables: -€619,933
- Cash +€130,268
up €130,268 (+115.3%), from €113,029 to €243,297
mainly Receivables within one year (+€615,035) and Current portion of long-term debt (+€100,641)
- Advances received -€622,879
no longer reported in 2025 (was €622,879)
- Current portion of long-term debt +€100,641
new in 2025: €100,641
- Tax, wage and social debts +€65,138
up €65,138 (+24.9%), from €261,282 to €326,420
of which Remuneration and social security: +€73,024
- Trade debts -€39,505
down €39,505 (-15.2%), from €260,321 to €220,816
- Accrued charges and deferred income +€14,462
new in 2025: €14,462
- Staff costs +€753,041
up €753,041 (+36.2%), from €2.1m to €2.8m
- Gross operating margin +€730,738
up €730,738 (+34.6%), from €2.1m to €2.8m
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 | €1,210,051 | €727,372 | -€482,679 | -39.9% |
| Fixed assets | 21/28 | €4,180 | €3,729 | -€451 | -10.8% |
| Tangible fixed assets | 22/27 | €2,974 | €2,523 | -€451 | -15.2% |
| Furniture and vehicles | 24 | €2,974 | €2,523 | -€451 | -15.2% |
| Financial fixed assets | 28 | €1,206 | €1,206 | = | 0.0% |
| Current assets | 29/58 | €1,205,871 | €723,642 | -€482,228 | -40.0% |
| Amounts receivable within one year | 40/41 | €1,088,319 | €473,284 | -€615,035 | -56.5% |
| Trade receivables | 40 | €1,087,845 | €467,912 | -€619,933 | -57.0% |
| Other amounts receivable | 41 | €474 | €5,372 | +€4,898 | +1033.7% |
| Cash at bank and in hand | 54/58 | €113,029 | €243,297 | +€130,268 | +115.3% |
| Deferred charges and accrued income | 490/1 | €4,522 | €7,061 | +€2,539 | +56.1% |
| Total equity and liabilities | 10/49 | €1,210,051 | €727,372 | -€482,679 | -39.9% |
| Equity | 10/15 | €61,400 | €65,026 | +€3,625 | +5.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Outside capital | 11 | €3,000 | €3,000 | = | 0.0% |
| Other | 1109/19 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €58,400 | €62,026 | +€3,625 | +6.2% |
| Distributable reserves | 133 | €58,400 | €62,026 | +€3,625 | +6.2% |
| Amounts payable | 17/49 | €1,148,651 | €662,346 | -€486,305 | -42.3% |
| Amounts payable within one year | 42/48 | €1,148,651 | €647,884 | -€500,767 | -43.6% |
| Current portion of amounts payable after more than one year | 42 | - | €100,641 | +€100,641 | |
| Trade debts | 44 | €260,321 | €220,816 | -€39,505 | -15.2% |
| Suppliers | 440/4 | €260,321 | €220,816 | -€39,505 | -15.2% |
| Advances received on contracts in progress | 46 | €622,879 | - | -€622,879 | |
| Taxes, remuneration and social security | 45 | €261,282 | €326,420 | +€65,138 | +24.9% |
| Taxes | 450/3 | €12,140 | €4,253 | -€7,886 | -65.0% |
| Remuneration and social security | 454/9 | €249,142 | €322,166 | +€73,024 | +29.3% |
| Other amounts payable | 47/48 | €4,168 | €7 | -€4,161 | -99.8% |
| Accrued charges and deferred income | 492/3 | - | €14,462 | +€14,462 | |
| Remuneration, social security and pensions | 62 | €2,079,718 | €2,832,760 | +€753,041 | +36.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €451 | €451 | = | 0.0% |
| Other operating charges | 640/8 | €4,561 | €1,099 | -€3,462 | -75.9% |
| Gross operating margin | 9900 | €2,113,366 | €2,844,104 | +€730,738 | +34.6% |
| Operating profit (loss) | 9901 | €28,635 | €9,794 | -€18,841 | -65.8% |
| Financial income | 75/76B | €108 | €234 | +€126 | +117.3% |
| Recurring financial income | 75 | €108 | €234 | +€126 | +117.3% |
| Financial charges | 65/66B | €72 | €2,149 | +€2,077 | +2884.0% |
| Recurring financial charges | 65 | €72 | €2,149 | +€2,077 | +2884.0% |
| Profit (loss) for the period before taxes | 9903 | €28,671 | €7,879 | -€20,792 | -72.5% |
| Income taxes | 67/77 | €12,172 | €4,253 | -€7,919 | -65.1% |
| Profit (loss) for the period | 9904 | €16,499 | €3,625 | -€12,874 | -78.0% |
| Profit (loss) for the period to be appropriated | 9905 | €16,499 | €3,625 | -€12,874 | -78.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.