TOPunt Gent: 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.
TOPunt Gent
Largest movements
- Cash +€162,230
up €162,230 (+9.8%), from €1.6m to €1.8m
mainly Debts within one year (+€515,545) and Receivables within one year (+€143,413)
- Receivables within one year -€143,413
down €143,413 (-16.2%), from €883,153 to €739,740
- Accrued charges and deferred income -€556,536
down €556,536 (-68.6%), from €810,820 to €254,284
- Debts within one year +€515,545
up €515,545 (+45.1%), from €1.1m to €1.7m
- Profit (loss) carried forward +€60,059
up €60,059, from €0 to €60,059
- Gross operating margin -€131,955
down €131,955 (-64.0%), from €206,269 to €74,314
- Other operating charges +€9,047
up €9,047 (+56.1%), from €16,129 to €25,176
- Financial income +€6,133
up €6,133 (+107%), from €5,730 to €11,863
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 | €2,534,324 | €2,553,393 | +€19,069 | +0.8% |
| Fixed assets | 21/28 | €3,060 | €2,293 | -€767 | -25.1% |
| Tangible fixed assets | 22/27 | €3,060 | €2,293 | -€767 | -25.1% |
| Furniture and vehicles | 24 | €3,060 | €2,293 | -€767 | -25.1% |
| Current assets | 29/58 | €2,531,264 | €2,551,100 | +€19,836 | +0.8% |
| Amounts receivable within one year | 40/41 | €883,153 | €739,740 | -€143,413 | -16.2% |
| Trade receivables | 40 | €883,153 | €739,740 | -€143,413 | -16.2% |
| Cash at bank and in hand | 54/58 | €1,648,111 | €1,810,341 | +€162,230 | +9.8% |
| Deferred charges and accrued income | 490/1 | - | €1,019 | +€1,019 | |
| Total equity and liabilities | 10/49 | €2,534,324 | €2,553,393 | +€19,069 | +0.8% |
| Equity | 10/15 | €581,397 | €641,457 | +€60,060 | +10.3% |
| Reserves | 13 | €581,397 | €581,398 | +€1 | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €60,059 | +€60,059 | |
| Amounts payable | 17/49 | €1,952,927 | €1,911,936 | -€40,991 | -2.1% |
| Amounts payable within one year | 42/48 | €1,142,107 | €1,657,652 | +€515,545 | +45.1% |
| Trade debts | 44 | €1,142,107 | €1,345,626 | +€203,519 | +17.8% |
| Suppliers | 440/4 | €1,142,107 | €1,345,626 | +€203,519 | +17.8% |
| Accrued charges and deferred income | 492/3 | €810,820 | €254,284 | -€556,536 | -68.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €212 | €767 | +€555 | +262% |
| Other operating charges | 640/8 | €16,129 | €25,176 | +€9,047 | +56.1% |
| Non-recurring operating charges | 66A | €57,224 | - | -€57,224 | |
| Gross operating margin | 9900 | €206,269 | €74,314 | -€131,955 | -64.0% |
| Operating profit (loss) | 9901 | €132,704 | €48,372 | -€84,332 | -63.5% |
| Financial income | 75/76B | €5,730 | €11,863 | +€6,133 | +107% |
| Recurring financial income | 75 | €5,730 | €11,863 | +€6,133 | +107% |
| Financial charges | 65/66B | €1,001 | €175 | -€826 | -82.5% |
| Recurring financial charges | 65 | €1,001 | €175 | -€826 | -82.5% |
| Profit (loss) for the period before taxes | 9903 | €137,433 | €60,059 | -€77,374 | -56.3% |
| Profit (loss) for the period | 9904 | €137,433 | €60,059 | -€77,374 | -56.3% |
| Profit (loss) for the period to be appropriated | 9905 | €137,433 | €60,059 | -€77,374 | -56.3% |
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 17 October 2026 via checked.be.