TOPOMETRIC: 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.
TOPOMETRIC
Largest movements
- Receivables within one year +€7,957
up €7,957 (+19.7%), from €40,429 to €48,386
of which Other amounts receivable: +€8,171
- Deferred charges and accrued income -€5,426
down €5,426 (-88.2%), from €6,151 to €725
- Tangible fixed assets +€5,259
up €5,259 (+56.8%), from €9,263 to €14,522
of which Plant, machinery and equipment: +€5,509
- Cash +€1,144
up €1,144 (+7.5%), from €15,210 to €16,354
mainly Debts after one year (+€7,165) and Depreciation (+€5,910)
- Debts after one year +€7,165
new in 2025: €7,165
- Trade debts -€3,628
down €3,628 (-38.2%), from €9,487 to €5,859
- Profit (loss) carried forward +€2,507
up €2,507 (+4.9%), from €50,752 to €53,259
- Tax, wage and social debts +€2,122
up €2,122 (+48.8%), from €4,350 to €6,472
- Gross operating margin -€2,059
down €2,059 (-16.0%), from €12,837 to €10,778
- Financial income -€1,642
no longer reported in 2025 (was €1,642)
- Taxes -€883
down €883 (-33.3%), from €2,654 to €1,771
- Other operating charges +€341
up €341 (+199%), from €171 to €512
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 | €72,271 | €80,437 | +€8,166 | +11.3% |
| Formation expenses | 20 | €769 | €0 | -€769 | -100% |
| Fixed assets | 21/28 | €9,713 | €14,972 | +€5,259 | +54.1% |
| Tangible fixed assets | 22/27 | €9,263 | €14,522 | +€5,259 | +56.8% |
| Plant, machinery and equipment | 23 | €6,930 | €12,439 | +€5,509 | +79.5% |
| Furniture and vehicles | 24 | €2,333 | €2,083 | -€250 | -10.7% |
| Financial fixed assets | 28 | €450 | €450 | = | 0.0% |
| Current assets | 29/58 | €61,789 | €65,465 | +€3,676 | +5.9% |
| Amounts receivable within one year | 40/41 | €40,429 | €48,386 | +€7,957 | +19.7% |
| Trade receivables | 40 | €13,256 | €13,043 | -€213 | -1.6% |
| Other amounts receivable | 41 | €27,173 | €35,343 | +€8,171 | +30.1% |
| Cash at bank and in hand | 54/58 | €15,210 | €16,354 | +€1,144 | +7.5% |
| Deferred charges and accrued income | 490/1 | €6,151 | €725 | -€5,426 | -88.2% |
| Total equity and liabilities | 10/49 | €72,271 | €80,437 | +€8,166 | +11.3% |
| Equity | 10/15 | €58,434 | €60,941 | +€2,507 | +4.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,482 | €1,482 | = | 0.0% |
| Distributable reserves | 133 | €1,482 | €1,482 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,752 | €53,259 | +€2,507 | +4.9% |
| Amounts payable | 17/49 | €13,838 | €19,497 | +€5,659 | +40.9% |
| Amounts payable after more than one year | 17 | - | €7,165 | +€7,165 | |
| Financial debts | 170/4 | - | €7,165 | +€7,165 | |
| Amounts payable within one year | 42/48 | €13,838 | €12,332 | -€1,506 | -10.9% |
| Trade debts | 44 | €9,487 | €5,859 | -€3,628 | -38.2% |
| Suppliers | 440/4 | €9,487 | €5,859 | -€3,628 | -38.2% |
| Taxes, remuneration and social security | 45 | €4,350 | €6,472 | +€2,122 | +48.8% |
| Taxes | 450/3 | €4,350 | €6,472 | +€2,122 | +48.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,807 | €5,910 | +€103 | +1.8% |
| Other operating charges | 640/8 | €171 | €512 | +€341 | +199% |
| Gross operating margin | 9900 | €12,837 | €10,778 | -€2,059 | -16.0% |
| Operating profit (loss) | 9901 | €6,860 | €4,356 | -€2,503 | -36.5% |
| Financial income | 75/76B | €1,642 | - | -€1,642 | |
| Recurring financial income | 75 | €1,642 | - | -€1,642 | |
| Financial charges | 65/66B | €84 | €78 | -€6 | -7.0% |
| Recurring financial charges | 65 | €84 | €78 | -€6 | -7.0% |
| Profit (loss) for the period before taxes | 9903 | €8,418 | €4,278 | -€4,140 | -49.2% |
| Income taxes | 67/77 | €2,654 | €1,771 | -€883 | -33.3% |
| Profit (loss) for the period | 9904 | €5,764 | €2,507 | -€3,257 | -56.5% |
| Profit (loss) for the period to be appropriated | 9905 | €5,764 | €2,507 | -€3,257 | -56.5% |
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 21 October 2026 via checked.be.