TIPS & PARTNER
Annual accounts 2026
micro format, filed on 20-10-2026, 11 days before the deadline€47,709
▼ 17.2%
€2,216
▼ 76.4%
€1,048
▼ 82.2%
€5,287
▼ 66.7%
9.0%
▲ 0.7 percentage points
1.20
▼ 0.47
Turnover and EBIT margin are not published. The micro format does not require them. The turnover shown is an estimate from the gross margin.
Turnover ≈ €250,000. Estimated: probably between €200,000 and €350,000.
Balance sheet
balance sheet total €48,436 on 31-03-2026What the company ownsHow it is paid for
in euro
in euro
Position in the sector
9.0%
Higher than 32% of 18,509 companies in 2025.
1.20
Higher than 66% of 17,864 companies in 2025.
2.2%
Higher than 73% of 17,961 companies in 2025.
TIPS & PARTNER
Middle half of the sector
80% of the sector
Micro accounts in food and beverage service (NACE 56)
Staff
€14,214
Staff costs divided by the average number of full-time equivalents.
10 hours per contract
contracts started
contracts ended
In 2026, 169 short contracts started and 170 ended, on average 10 hours worked per contract. Staff averaged 3 full-time equivalents.
Filed annual accounts
as filed with the National Bank, click a year to choose it| Line | Trend | 2026 | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | 2015 | 2014 | 2013 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Balance sheet: assets | |||||||||||||||
20/58 |
48,436 | 39,727 | 42,739 | 36,299 | 38,596 | 38,840 | 41,638 | 56,940 | 62,232 | 69,186 | 54,360 | 33,135 | 6,309 | 6,200 | |
21/28 |
16,555 | 267 | 877 | 5,903 | 11,579 | 20,028 | 24,304 | 33,995 | 41,285 | 48,484 | 40,584 | 27,472 | - | - | |
22/27 |
16,555 | 267 | 877 | 5,903 | 11,579 | 20,028 | 24,304 | 33,995 | 41,285 | 48,484 | 40,584 | 27,472 | - | - | |
23 |
5,257 | 0 | 343 | 1,514 | 3,335 | 5,382 | 2,462 | 5,576 | 7,874 | 10,894 | 11,959 | - | - | - | |
24 |
- | - | 0 | 200 | 400 | 3,147 | 6,689 | 9,610 | 10,947 | 13,874 | 1,520 | - | - | - | |
26 |
11,298 | 267 | 534 | 4,189 | 7,844 | 11,499 | 15,154 | - | - | - | - | - | - | - | |
29/58 |
31,881 | 39,460 | 41,861 | 30,397 | 27,017 | 18,813 | 17,334 | 22,946 | 20,947 | 20,702 | 13,776 | 5,663 | 6,309 | 6,200 | |
3 |
2,855 | 3,489 | 7,938 | 4,935 | 4,583 | 989 | 4,055 | 2,840 | - | - | - | - | - | - | |
30/36 |
2,855 | 3,489 | 7,938 | 4,935 | 4,583 | 989 | 4,055 | 2,840 | - | - | - | - | - | - | |
40/41 |
12,533 | 8,239 | 12,912 | 5,186 | 4,147 | 2,423 | 8,688 | 4,989 | 119 | 1,309 | 10,123 | 3,790 | 152 | 6,200 | |
40 |
9,840 | 8,239 | 9,385 | 5,137 | 3,766 | 1,163 | 8,153 | 4,872 | 119 | 648 | 542 | - | - | - | |
41 |
2,693 | 0 | 3,526 | 49 | 381 | 1,260 | 534 | 117 | - | 662 | 9,582 | 3,790 | 152 | 6,200 | |
50/53 |
- | - | - | - | - | - | - | - | 1,270 | 1,270 | 1,270 | 1,270 | 6,157 | - | |
54/58 |
10,351 | 14,810 | 16,773 | 19,169 | 17,684 | 13,716 | 3,877 | 13,850 | 19,125 | 17,573 | 2,382 | 603 | - | - | |
490/1 |
6,142 | 12,922 | 4,239 | 1,107 | 603 | 1,684 | 714 | 1,266 | 434 | 549 | - | - | - | - | |
| Balance sheet: equity and liabilities | |||||||||||||||
10/49 |
48,436 | 39,727 | 42,739 | 36,299 | 38,596 | 38,840 | 41,638 | 56,940 | 62,232 | 69,186 | 54,360 | 33,135 | 6,309 | 6,200 | |
10/15 |
4,342 | 3,295 | -2,588 | -3,627 | -10,683 | -3,353 | -8,140 | -11,097 | -12,529 | -19,236 | -13,867 | 14,786 | 5,043 | 4,950 | |
10/11 |
18,600 | 18,600 | 18,600 | 18,600 | 18,600 | 18,600 | - | 18,600 | 18,600 | 18,600 | 18,600 | 18,600 | 6,200 | 6,200 | |
100 |
- | - | - | - | - | - | - | 18,600 | 18,600 | 18,600 | 18,600 | 18,600 | 18,600 | 18,600 | |
101 |
- | - | - | - | - | - | - | - | - | - | - | - | 12,400 | 12,400 | |
11 |
- | - | - | - | - | - | 18,600 | - | - | - | - | - | - | - | |
1100/10 |
- | - | - | - | - | - | 18,600 | - | - | - | - | - | - | - | |
13 |
0 | 72 | 72 | 72 | 72 | 72 | 72 | 72 | - | - | - | - | - | - | |
130/1 |
- | - | 0 | 72 | 72 | 72 | 72 | - | - | - | - | - | - | - | |
130 |
- | - | - | - | - | - | - | 72 | - | - | - | - | - | - | |
1311 |
- | - | 0 | 72 | 72 | 72 | - | - | - | - | - | - | - | - | |
1319 |
- | - | - | - | - | - | 72 | - | - | - | - | - | - | - | |
133 |
0 | 72 | 72 | - | - | - | - | - | - | - | - | - | - | - | |
14 |
-14,258 | -15,377 | -21,260 | -22,298 | -29,354 | -22,025 | -26,811 | -29,768 | -31,129 | -37,836 | -32,467 | -3,814 | -1,157 | -1,250 | |
17/49 |
44,094 | 36,432 | 45,327 | 39,926 | 49,279 | 42,194 | 49,778 | 68,037 | 74,761 | 88,422 | 68,227 | 18,350 | 1,266 | 1,250 | |
17 |
17,500 | 12,500 | 17,500 | 29,000 | 29,000 | 29,000 | 32,357 | 45,499 | 8,642 | 11,784 | - | - | - | - | |
170/4 |
- | - | - | - | - | 0 | 2,357 | 5,499 | 8,642 | 11,784 | - | - | - | - | |
178/9 |
17,500 | 12,500 | 17,500 | 29,000 | 29,000 | 29,000 | 30,000 | 40,000 | - | - | - | - | - | - | |
42/48 |
26,594 | 23,590 | 27,633 | 10,345 | 20,279 | 13,194 | 17,421 | 22,538 | 66,120 | 76,638 | 68,227 | 18,350 | 1,266 | 1,250 | |
42 |
- | - | - | - | 0 | 2,357 | 3,142 | 3,142 | 3,142 | 3,142 | - | - | - | - | |
43 |
- | - | - | - | - | - | - | - | - | - | - | - | 0 | - | |
430/8 |
- | - | - | - | - | - | - | - | - | - | - | - | 0 | - | |
44 |
25,066 | 9,981 | 21,894 | 5,614 | 10,522 | 7,303 | 7,031 | 14,489 | 8,828 | 9,332 | 4,966 | 944 | - | - | |
440/4 |
25,066 | 9,981 | 21,894 | 5,614 | 10,522 | 7,303 | 7,031 | 14,489 | 8,828 | 9,332 | 4,966 | 944 | - | - | |
45 |
627 | 10,055 | 3,850 | 3,468 | 2,715 | 2,742 | 3,434 | 2,963 | 2,611 | 940 | 670 | - | - | - | |
450/3 |
40 | 3,666 | 0 | 540 | 0 | 32 | 42 | 42 | 819 | - | - | - | - | - | |
454/9 |
587 | 6,389 | 3,850 | 2,928 | 2,715 | 2,710 | 3,392 | 2,921 | 1,793 | 940 | 670 | - | - | - | |
47/48 |
901 | 3,554 | 1,889 | 1,263 | 7,042 | 793 | 3,813 | 1,943 | 51,538 | 63,224 | 62,590 | 17,405 | 1,266 | 1,250 | |
492/3 |
0 | 342 | 194 | 581 | - | - | - | - | - | - | - | - | - | - | |
| Income statement | |||||||||||||||
9900 |
47,709 | 57,619 | 53,282 | 58,886 | 34,168 | 31,653 | 52,653 | 44,018 | 42,948 | 19,762 | -13,581 | -1,708 | - | -1,250 | |
62 |
42,641 | 46,658 | 45,279 | 43,715 | 31,633 | 17,066 | 38,250 | 28,425 | 22,964 | 13,243 | 7,309 | - | - | - | |
630 |
1,826 | 610 | 5,025 | 5,676 | 8,449 | 8,626 | 11,501 | 11,285 | 10,730 | 10,237 | 7,039 | - | - | - | |
640/8 |
1,026 | 961 | 638 | 184 | 229 | 398 | 100 | 1,200 | 1,722 | 1,267 | 873 | 1,063 | - | - | |
9901 |
2,216 | 9,390 | 2,339 | 9,311 | -6,143 | 5,563 | 2,802 | 3,108 | 7,532 | -4,985 | -28,802 | -2,770 | - | -1,250 | |
75/76B |
252 | 1 | 549 | 559 | 229 | 326 | 411 | 0 | 1 | 524 | 253 | 115 | 109 | - | |
75 |
252 | 1 | 549 | 559 | 229 | 326 | 411 | 0 | 1 | 524 | 253 | 115 | 109 | - | |
65/66B |
1,421 | 965 | 1,650 | 2,814 | 1,416 | 1,102 | 256 | 1,675 | 826 | 908 | 104 | 1 | 0 | - | |
65 |
1,421 | 965 | 1,650 | 1,499 | 1,416 | 1,102 | 256 | 1,675 | 826 | 908 | 104 | 1 | 0 | - | |
66B |
- | - | 0 | 1,315 | - | - | - | - | - | - | - | - | - | - | |
9903 |
1,048 | 8,425 | 1,238 | 7,056 | -7,329 | 4,786 | 2,957 | 1,432 | 6,706 | -5,369 | -28,653 | -2,657 | 109 | -1,250 | |
67/77 |
0 | 2,542 | 200 | - | - | - | - | - | - | - | 0 | 0 | 16 | - | |
9904 |
1,048 | 5,883 | 1,038 | 7,056 | -7,329 | 4,786 | 2,957 | 1,432 | 6,706 | -5,369 | -28,653 | -2,657 | 93 | -1,250 | |
9905 |
1,048 | 5,883 | 1,038 | 7,056 | -7,329 | 4,786 | 2,957 | 1,432 | 6,706 | -5,369 | -28,653 | -2,657 | 93 | -1,250 | |
| Appropriation of the result | |||||||||||||||
9906 |
-14,329 | -15,377 | -21,260 | -22,298 | -29,354 | -22,025 | -26,811 | -29,697 | -31,129 | -37,836 | -32,467 | -3,814 | -1,157 | -1,250 | |
14P |
-15,377 | -21,260 | -22,298 | -29,354 | -22,025 | - | - | - | - | - | - | - | - | - | |
791/2 |
72 | - | - | - | - | - | - | - | - | - | - | - | - | - | |
691/2 |
- | - | - | - | - | - | - | 72 | - | - | - | - | - | - | |
6920 |
- | - | - | - | - | - | - | 72 | - | - | - | - | - | - | |
| Social balance sheet | |||||||||||||||
9087 |
3 | 3.9 | 5.4 | 6.6 | 4.8 | 3.5 | 4 | 3.9 | 0.7 | 0.4 | 0.2 | - | - | - | |
Hours worked1013 |
1,720 | 2,357 | 2,754 | 2,537 | 1,831 | 992 | 2,448 | 1,902 | 1,187 | 685 | 365 | - | - | - | |
| Document | |||||||||||||||
The notes to these accounts have 6 items, including the statement of assets and debts, the cost breakdown and rights and commitments. You find them in the accounts filed with the NBB.
Source: Annual accounts 2026 at the NBB, filed on 20-10-2026.
Filings
each dot is a set of accounts, on the day it reached the National Bank| Financial year | Type | Filed | Reference | Document |
|---|---|---|---|---|
| 31-03-2026 | micro format | 20-10-2026 | 2026-00563905 | |
| 31-03-2025 | micro format | 31-10-2025 | 2025-00557324 | |
| 31-03-2024 | micro format | 31-10-2024 | 2024-00522356 | |
| 31-03-2023 | micro format | 27-10-2023 | 2023-00493855 | |
| 31-03-2022 | micro format | 27-10-2022 | 2022-20473629 | |
| 31-03-2021 | micro format | 21-10-2021 | 2021-72300562 | |
| 31-03-2020 | micro format | 30-09-2020 | 2020-56700239 | |
| 31-03-2019 | micro format | 01-10-2019 | 2019-67100082 | |
| 31-03-2018 | micro format | 31-10-2018 | 2018-71700244 | |
| 31-03-2017 | micro format | 30-10-2017 | 2017-69100474 | |
| 31-03-2016 | abbreviated format | 03-10-2016 | 2016-64000341 | |
| 31-03-2015 | abbreviated format | 07-10-2015 | 2015-64300205 | |
| 31-03-2014 | abbreviated format | 27-11-2014 | 2014-68200254 | |
| 31-03-2013 | abbreviated format | 07-11-2013 | 2013-65700268 |
Key figures and ratios
per financial year, computed from the annual accounts| Line | Trend | 2026 | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | 2015 | 2014 | 2013 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 4,042 | 10,000 | 7,365 | 14,987 | 2,306 | 14,188 | 14,303 | 14,393 | 18,262 | 5,253 | -21,763 | - | - | - | ||
| 2,874 | 6,493 | 6,064 | 12,732 | 1,119 | 13,412 | 14,458 | 12,718 | 17,436 | 4,869 | -21,614 | - | - | - | ||
| 18,115 | 0 | 0 | 0 | 0 | 4,349 | 1,810 | 3,995 | 3,531 | 18,138 | 20,151 | 27,472 | - | - | ||
| -4,458 | -1,963 | -2,396 | 1,485 | 3,968 | 9,839 | -9,973 | -5,275 | 1,551 | 15,191 | 1,779 | - | - | - | ||
| 5,287 | 15,870 | 14,229 | 20,052 | 6,739 | 5,619 | -87 | 408 | -45,173 | -55,936 | -54,451 | -12,686 | 5,043 | 4,950 | ||
| 9.0% | 8.3% | -6.1% | -10.0% | -27.7% | -8.6% | -19.5% | -19.5% | -20.1% | -27.8% | -25.5% | 44.6% | 79.9% | 79.8% | ||
| 1.20 | 1.67 | 1.51 | 2.94 | 1.33 | 1.43 | 1.00 | 1.02 | 0.32 | 0.27 | 0.20 | 0.31 | 4.98 | 4.96 | ||
| 1.09 | 1.52 | 1.23 | 2.46 | 1.11 | 1.35 | 0.76 | 0.89 | 0.32 | 0.27 | 0.20 | 0.31 | 4.98 | 4.96 | ||
| 10.15 | 11.06 | - | - | - | - | - | - | - | - | - | 1.24 | 0.25 | 0.25 | ||
| 24.1% | 178.6% | - | - | - | - | - | - | - | - | - | -18.0% | 1.8% | -25.3% | ||
| 2.2% | 14.8% | 2.4% | 19.4% | -19.0% | 12.3% | 7.1% | 2.5% | 10.8% | -7.8% | -52.7% | -8.0% | 1.5% | -20.2% | ||
| 2.85 | 10.36 | 4.46 | 10.00 | 1.63 | - | - | - | - | - | - | - | - | - |
A Belgian filing has no cash-flow statement. Cash flow is therefore an approximation, derived from the income statement. Investment is the acquisitions in the notes and, without them, the balance-sheet move.
Social balance sheet
| Item | 31-03-2026 | 31-03-2025 | 31-03-2024 | 31-03-2023 | 31-03-2022 |
|---|---|---|---|---|---|
| Employees at the balance-sheet date | 2 | 4 | 4 | 8 | 8 |
| full-time | 0 | 1 | 0 | 2 | 3 |
| part-time | 2 | 3 | 4 | 6 | 5 |
| in full-time equivalents | 1.2 | 3 | 2.7 | 5.8 | 6.1 |
| 2.3 | 3.9 | 5.4 | 5.8 | 3.8 | |
| On a permanent contract | 2 | 3 | 3 | 7 | 7 |
| Joined | 169 | 312 | 362 | 341 | 212 |
| Left | 170 | 311 | 365 | 340 | 207 |
| Training hours | - | - | 0 | 0 | - |
Source: social balance sheet in the 2022 to 2026 annual accounts
Investments
fixed assets acquired| Item | 31-03-2026 | 31-03-2025 | 31-03-2024 | 31-03-2023 | 31-03-2022 |
|---|---|---|---|---|---|
| Tangible fixed assets | €18,115 | - | - | - | - |
| €1,826 | €610 | €5,025 | €5,676 | €8,449 |
Source: notes to the 2022 to 2026 annual accounts (statement of fixed assets)
Insights on TIPS & PARTNER
The operating result for 2026 is 76% lower than in 2025 and the lowest since 2022.
Debt's share of the balance-sheet total falls from 91.7% to 91.0%. Equity and debt are higher.