De Tipi: 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.
De Tipi
Largest movements
- Tangible fixed assets +€95,847
up €95,847 (+99.5%), from €96,362 to €192,209
of which Land and buildings: +€93,445
- Receivables within one year -€25,980
down €25,980 (-24.6%), from €105,605 to €79,625
- Revaluation surpluses +€95,479
up €95,479 (+146.0%), from €65,377 to €160,856
- Reserves -€60,373
down €60,373 (-49.8%), from €121,229 to €60,856
- Profit (loss) carried forward +€47,242
up €47,242 (+19.3%), from -€245,156 to -€197,914
- Other debts -€12,120
no longer reported in 2025 (was €12,120)
- Taxes -€23,933
down €23,933 (-99.7%), from €24,007 to €75
- Financial charges +€6,185
up €6,185 (+66.4%), from €9,321 to €15,507
- Gross operating margin -€1,095
down €1,095 (-24.2%), from €4,522 to €3,427
- Financial income +€1,075
up €1,075 (+43.9%), from €2,449 to €3,524
- Other operating charges +€783
up €783 (+71.5%), from €1,095 to €1,878
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.
Cash bridge derived
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 | €204,262 | €274,645 | +€70,383 | +34.5% |
| Fixed assets | 21/28 | €96,362 | €192,209 | +€95,847 | +99.5% |
| Tangible fixed assets | 22/27 | €96,362 | €192,209 | +€95,847 | +99.5% |
| Land and buildings | 22 | €94,666 | €188,111 | +€93,445 | +98.7% |
| Plant, machinery and equipment | 23 | €196 | €2,898 | +€2,702 | +1376.1% |
| Furniture and vehicles | 24 | - | €0 | = | |
| Other tangible fixed assets | 26 | €1,500 | €1,200 | -€300 | -20.0% |
| Current assets | 29/58 | €107,900 | €82,436 | -€25,463 | -23.6% |
| Amounts receivable within one year | 40/41 | €105,605 | €79,625 | -€25,980 | -24.6% |
| Other amounts receivable | 41 | €105,605 | €79,625 | -€25,980 | -24.6% |
| Cash at bank and in hand | 54/58 | €1,760 | €2,811 | +€1,051 | +59.7% |
| Deferred charges and accrued income | 490/1 | €534 | - | -€534 | |
| Total equity and liabilities | 10/49 | €204,262 | €274,645 | +€70,383 | +34.5% |
| Equity | 10/15 | €192,071 | €274,419 | +€82,348 | +42.9% |
| Contributions | 10/11 | €250,620 | €250,620 | = | 0.0% |
| Capital | 10 | €250,620 | €250,620 | = | 0.0% |
| Issued capital | 100 | €250,620 | €250,620 | = | 0.0% |
| Revaluation surpluses | 12 | €65,377 | €160,856 | +€95,479 | +146.0% |
| Reserves | 13 | €121,229 | €60,856 | -€60,373 | -49.8% |
| Distributable reserves | 133 | €121,229 | €60,856 | -€60,373 | -49.8% |
| Profit (loss) carried forward | 14 | -€245,156 | -€197,914 | +€47,242 | +19.3% |
| Amounts payable | 17/49 | €12,191 | €226 | -€11,965 | -98.1% |
| Amounts payable within one year | 42/48 | €12,191 | €226 | -€11,965 | -98.1% |
| Trade debts | 44 | - | €151 | +€151 | |
| Suppliers | 440/4 | - | €151 | +€151 | |
| Taxes, remuneration and social security | 45 | €71 | €75 | +€4 | +5.7% |
| Taxes | 450/3 | €71 | €75 | +€4 | +5.7% |
| Other amounts payable | 47/48 | €12,120 | - | -€12,120 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,719 | €7,144 | +€424 | +6.3% |
| Other operating charges | 640/8 | €1,095 | €1,878 | +€783 | +71.5% |
| Gross operating margin | 9900 | €4,522 | €3,427 | -€1,095 | -24.2% |
| Operating profit (loss) | 9901 | -€3,293 | -€5,595 | -€2,302 | -69.9% |
| Financial income | 75/76B | €2,449 | €3,524 | +€1,075 | +43.9% |
| Recurring financial income | 75 | €2,449 | €3,524 | +€1,075 | +43.9% |
| Financial charges | 65/66B | €9,321 | €15,507 | +€6,185 | +66.4% |
| Recurring financial charges | 65 | €9,321 | €15,507 | +€6,185 | +66.4% |
| Profit (loss) for the period before taxes | 9903 | -€10,164 | -€17,577 | -€7,413 | -72.9% |
| Income taxes | 67/77 | €24,007 | €75 | -€23,933 | -99.7% |
| Profit (loss) for the period | 9904 | -€34,172 | -€17,652 | +€16,520 | +48.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€34,172 | -€17,652 | +€16,520 | +48.3% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.