TOPTEAM: 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.
TOPTEAM
Largest movements
- Tangible fixed assets -€15,000
down €15,000 (-11.8%), from €126,721 to €111,721
- Profit (loss) carried forward -€8,152
down €8,152 (-4.4%), from -€184,937 to -€193,089
- Other debts -€7,685
down €7,685 (-7.3%), from €105,345 to €97,660
- Gross operating margin -€8,493
down €8,493 (-40.3%), from €21,087 to €12,593
- Financial charges -€1,533
down €1,533 (-22.3%), from €6,878 to €5,345
- Other operating charges +€400
up €400, from €0 to €400
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 | €128,513 | €112,638 | -€15,875 | -12.4% |
| Fixed assets | 21/28 | €126,721 | €111,721 | -€15,000 | -11.8% |
| Tangible fixed assets | 22/27 | €126,721 | €111,721 | -€15,000 | -11.8% |
| Land and buildings | 22 | €126,721 | €111,721 | -€15,000 | -11.8% |
| Current assets | 29/58 | €1,792 | €917 | -€875 | -48.8% |
| Cash at bank and in hand | 54/58 | €1,792 | €917 | -€875 | -48.8% |
| Total equity and liabilities | 10/49 | €128,513 | €112,638 | -€15,875 | -12.4% |
| Equity | 10/15 | €20,971 | €12,819 | -€8,152 | -38.9% |
| Contributions | 10/11 | €201,408 | €201,408 | = | 0.0% |
| Reserves | 13 | €4,500 | €4,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €4,500 | €4,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€184,937 | -€193,089 | -€8,152 | -4.4% |
| Amounts payable | 17/49 | €107,542 | €99,819 | -€7,723 | -7.2% |
| Amounts payable within one year | 42/48 | €107,203 | €99,819 | -€7,385 | -6.9% |
| Trade debts | 44 | €629 | €932 | +€303 | +48.1% |
| Suppliers | 440/4 | €629 | €932 | +€303 | +48.1% |
| Taxes, remuneration and social security | 45 | €1,229 | €1,227 | -€2 | -0.2% |
| Taxes | 450/3 | €1,229 | €1,227 | -€2 | -0.2% |
| Other amounts payable | 47/48 | €105,345 | €97,660 | -€7,685 | -7.3% |
| Accrued charges and deferred income | 492/3 | €339 | €0 | -€339 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,000 | €15,000 | = | 0.0% |
| Other operating charges | 640/8 | €0 | €400 | +€400 | |
| Gross operating margin | 9900 | €21,087 | €12,593 | -€8,493 | -40.3% |
| Operating profit (loss) | 9901 | €6,087 | -€2,806 | -€8,893 | |
| Financial charges | 65/66B | €6,878 | €5,345 | -€1,533 | -22.3% |
| Recurring financial charges | 65 | €6,878 | €5,345 | -€1,533 | -22.3% |
| Profit (loss) for the period before taxes | 9903 | -€791 | -€8,152 | -€7,361 | -930.4% |
| Profit (loss) for the period | 9904 | -€791 | -€8,152 | -€7,361 | -930.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€791 | -€8,152 | -€7,361 | -930.4% |
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 11 October 2026 via checked.be.