TOPTEN: 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.
TOPTEN
Largest movements
- Cash +€29,007
up €29,007 (+253.1%), from €11,462 to €40,469
mainly Net result for the year (+€40,640) and Trade debts (+€10,059)
- Receivables within one year +€4,789
up €4,789 (+20.0%), from €23,963 to €28,752
of which Other amounts receivable: +€13,964
- Profit (loss) carried forward +€40,640
up €40,640 (+567.9%), from €7,157 to €47,797
- Other debts -€10,709
no longer reported in 2024 (was €10,709)
- Trade debts +€10,059
up €10,059 (+68.0%), from €14,798 to €24,857
- Tax, wage and social debts -€6,234
down €6,234 (-45.0%), from €13,842 to €7,608
of which Remuneration and social security: -€7,201
- Turnover +€258,656
up €258,656 (+258.4%), from €100,117 to €358,773
- Purchases and services +€207,689
up €207,689 (+338.7%), from €61,327 to €269,017
- Gross operating margin +€51,374
up €51,374 (+132.4%), from €38,790 to €90,164
- Staff costs +€13,895
up €13,895 (+51.2%), from €27,135 to €41,031
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €51,505 | €85,261 | +€33,756 | +65.5% |
| Fixed assets | 21/28 | €16,080 | €16,040 | -€40 | -0.2% |
| Tangible fixed assets | 22/27 | €7,080 | €7,040 | -€40 | -0.6% |
| Furniture and vehicles | 24 | €7,080 | €7,040 | -€40 | -0.6% |
| Financial fixed assets | 28 | €9,000 | €9,000 | = | 0.0% |
| Current assets | 29/58 | €35,425 | €69,221 | +€33,796 | +95.4% |
| Amounts receivable within one year | 40/41 | €23,963 | €28,752 | +€4,789 | +20.0% |
| Trade receivables | 40 | €23,963 | €14,788 | -€9,176 | -38.3% |
| Other amounts receivable | 41 | - | €13,964 | +€13,964 | |
| Cash at bank and in hand | 54/58 | €11,462 | €40,469 | +€29,007 | +253.1% |
| Total equity and liabilities | 10/49 | €51,505 | €85,261 | +€33,756 | +65.5% |
| Equity | 10/15 | €12,157 | €52,797 | +€40,640 | +334.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,157 | €47,797 | +€40,640 | +567.9% |
| Amounts payable | 17/49 | €39,349 | €32,464 | -€6,884 | -17.5% |
| Amounts payable within one year | 42/48 | €39,349 | €32,464 | -€6,884 | -17.5% |
| Trade debts | 44 | €14,798 | €24,857 | +€10,059 | +68.0% |
| Suppliers | 440/4 | €14,798 | €24,857 | +€10,059 | +68.0% |
| Taxes, remuneration and social security | 45 | €13,842 | €7,608 | -€6,234 | -45.0% |
| Taxes | 450/3 | €6,641 | €7,608 | +€967 | +14.6% |
| Remuneration and social security | 454/9 | €7,201 | - | -€7,201 | |
| Other amounts payable | 47/48 | €10,709 | - | -€10,709 | |
| Turnover | 70 | €100,117 | €358,773 | +€258,656 | +258.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €61,327 | €269,017 | +€207,689 | +338.7% |
| Remuneration, social security and pensions | 62 | €27,135 | €41,031 | +€13,895 | +51.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,540 | €7,040 | +€3,500 | +98.9% |
| Other operating charges | 640/8 | €830 | €1,396 | +€566 | +68.2% |
| Gross operating margin | 9900 | €38,790 | €90,164 | +€51,374 | +132.4% |
| Operating profit (loss) | 9901 | €7,285 | €40,697 | +€33,413 | +458.7% |
| Financial charges | 65/66B | €128 | €57 | -€71 | -55.4% |
| Recurring financial charges | 65 | €128 | €57 | -€71 | -55.4% |
| Profit (loss) for the period before taxes | 9903 | €7,157 | €40,640 | +€33,484 | +467.9% |
| Profit (loss) for the period | 9904 | €7,157 | €40,640 | +€33,484 | +467.9% |
| Profit (loss) for the period to be appropriated | 9905 | €7,157 | €40,640 | +€33,484 | +467.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.