TOPTECH-BAT: 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.
TOPTECH-BAT
Largest movements
- Receivables within one year -€32,966
down €32,966 (-75.4%), from €43,701 to €10,735
of which Trade receivables: -€28,738
- Cash +€3,823
up €3,823 (+845.9%), from €452 to €4,275
mainly Receivables within one year (+€32,966) and Depreciation (+€3,300)
- Tangible fixed assets -€2,650
down €2,650 (-27.7%), from €9,577 to €6,927
of which Furniture and vehicles: -€1,590
- Deferred charges and accrued income +€2,598
up €2,598 (+74.4%), from €3,491 to €6,089
- Other debts -€24,297
down €24,297 (-69.1%), from €35,156 to €10,858
- Trade debts -€6,014
down €6,014 (-46.5%), from €12,922 to €6,908
- Profit (loss) carried forward +€1,096
up €1,096 (+151.2%), from €725 to €1,820
- Gross operating margin +€22,213
up €22,213 (+329.6%), from €6,739 to €28,952
- Staff costs +€19,255
new in 2025: €19,255
- Depreciation +€2,268
up €2,268 (+219.8%), from €1,032 to €3,300
- Other operating charges -€2,224
down €2,224 (-68.7%), from €3,236 to €1,012
- Financial income -€1,517
down €1,517 (-89.6%), from €1,692 to €175
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 | €57,221 | €28,027 | -€29,194 | -51.0% |
| Fixed assets | 21/28 | €9,577 | €6,927 | -€2,650 | -27.7% |
| Tangible fixed assets | 22/27 | €9,577 | €6,927 | -€2,650 | -27.7% |
| Plant, machinery and equipment | 23 | €4,151 | €3,091 | -€1,060 | -25.5% |
| Furniture and vehicles | 24 | €5,426 | €3,837 | -€1,590 | -29.3% |
| Current assets | 29/58 | €47,644 | €21,099 | -€26,545 | -55.7% |
| Amounts receivable within one year | 40/41 | €43,701 | €10,735 | -€32,966 | -75.4% |
| Trade receivables | 40 | €38,744 | €10,006 | -€28,738 | -74.2% |
| Other amounts receivable | 41 | €4,957 | €729 | -€4,228 | -85.3% |
| Cash at bank and in hand | 54/58 | €452 | €4,275 | +€3,823 | +845.9% |
| Deferred charges and accrued income | 490/1 | €3,491 | €6,089 | +€2,598 | +74.4% |
| Total equity and liabilities | 10/49 | €57,221 | €28,027 | -€29,194 | -51.0% |
| Equity | 10/15 | €3,225 | €4,320 | +€1,096 | +34.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €725 | €1,820 | +€1,096 | +151.2% |
| Amounts payable | 17/49 | €53,997 | €23,707 | -€30,290 | -56.1% |
| Amounts payable within one year | 42/48 | €53,997 | €23,707 | -€30,290 | -56.1% |
| Financial debts | 43 | €2,879 | €2,878 | -€1 | 0.0% |
| Credit institutions | 430/8 | €2,879 | €2,878 | -€1 | 0.0% |
| Trade debts | 44 | €12,922 | €6,908 | -€6,014 | -46.5% |
| Suppliers | 440/4 | €12,922 | €6,908 | -€6,014 | -46.5% |
| Taxes, remuneration and social security | 45 | €3,040 | €3,062 | +€22 | +0.7% |
| Taxes | 450/3 | €2,638 | €2,668 | +€30 | +1.2% |
| Remuneration and social security | 454/9 | €402 | €394 | -€8 | -2.0% |
| Other amounts payable | 47/48 | €35,156 | €10,858 | -€24,297 | -69.1% |
| Remuneration, social security and pensions | 62 | - | €19,255 | +€19,255 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,032 | €3,300 | +€2,268 | +219.8% |
| Other operating charges | 640/8 | €3,236 | €1,012 | -€2,224 | -68.7% |
| Non-recurring operating charges | 66A | €2,110 | - | -€2,110 | |
| Gross operating margin | 9900 | €6,739 | €28,952 | +€22,213 | +329.6% |
| Operating profit (loss) | 9901 | €361 | €5,385 | +€5,024 | +1392.7% |
| Financial income | 75/76B | €1,692 | €175 | -€1,517 | -89.6% |
| Recurring financial income | 75 | €1,692 | €175 | -€1,517 | -89.6% |
| Financial charges | 65/66B | €3,215 | €2,982 | -€233 | -7.3% |
| Recurring financial charges | 65 | €3,215 | €2,982 | -€233 | -7.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,162 | €2,578 | +€3,740 | |
| Income taxes | 67/77 | €1,186 | €1,482 | +€296 | +25.0% |
| Profit (loss) for the period | 9904 | -€2,348 | €1,096 | +€3,444 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,348 | €1,096 | +€3,444 |
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 1 October 2026 via checked.be.