I like the keyword etop and that it does have an OVT score w/o ext (161); however, the .be certainly hurts the value. There are quite a few webpages with "etop" as the keyword (495,000 google results) and the keywords wourks well for various acronyms.
To a reseller, I don't think this domain has a ton of value--maybe low to mid xx; however, if you find an end user, I would expect it to go for xxx and up.
Just as a disclaimer: I'm no expert on .be domains so I may not be the best person to offer a firm appraisal on this one.
Best of luck with the domain.