Den Tip 9699: 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.
Den Tip 9699
Largest movements
- Intangible fixed assets -€11,200
down €11,200 (-25.0%), from €44,861 to €33,661
- Receivables within one year +€9,753
up €9,753 (+554%), from €1,761 to €11,515
- Cash +€5,250
up €5,250 (+40.0%), from €13,127 to €18,377
mainly Depreciation (+€17,593) and Net result for the year (+€16,343)
- Reserves +€15,959
up €15,959 (+57.7%), from €27,667 to €43,626
- Trade debts -€14,458
down €14,458 (-54.3%), from €26,643 to €12,184
- Debts after one year -€4,471
down €4,471 (-25.8%), from €17,313 to €12,843
- Tax, wage and social debts +€4,240
up €4,240 (+35.9%), from €11,802 to €16,041
- Other debts +€1,334
up €1,334 (+772%), from €173 to €1,507
- Gross operating margin -€9,543
down €9,543 (-19.5%), from €48,844 to €39,301
- Depreciation +€4,198
up €4,198 (+31.3%), from €13,395 to €17,593
- Taxes -€2,489
down €2,489 (-38.4%), from €6,481 to €3,992
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 | €93,891 | €97,512 | +€3,621 | +3.9% |
| Fixed assets | 21/28 | €70,700 | €59,113 | -€11,587 | -16.4% |
| Intangible fixed assets | 21 | €44,861 | €33,661 | -€11,200 | -25.0% |
| Tangible fixed assets | 22/27 | €25,839 | €25,451 | -€387 | -1.5% |
| Plant, machinery and equipment | 23 | - | €5,232 | +€5,232 | |
| Furniture and vehicles | 24 | €25,839 | €20,220 | -€5,619 | -21.7% |
| Current assets | 29/58 | €23,191 | €38,400 | +€15,209 | +65.6% |
| Stocks and contracts in progress | 3 | €8,303 | €8,214 | -€89 | -1.1% |
| Stocks | 30/36 | €8,303 | €8,214 | -€89 | -1.1% |
| Amounts receivable within one year | 40/41 | €1,761 | €11,515 | +€9,753 | +554% |
| Trade receivables | 40 | €1,761 | €11,515 | +€9,753 | +554% |
| Cash at bank and in hand | 54/58 | €13,127 | €18,377 | +€5,250 | +40.0% |
| Deferred charges and accrued income | 490/1 | - | €294 | +€294 | |
| Total equity and liabilities | 10/49 | €93,891 | €97,512 | +€3,621 | +3.9% |
| Equity | 10/15 | €33,667 | €49,626 | +€15,959 | +47.4% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €27,667 | €43,626 | +€15,959 | +57.7% |
| Distributable reserves | 133 | €27,667 | €43,626 | +€15,959 | +57.7% |
| Amounts payable | 17/49 | €60,224 | €47,886 | -€12,338 | -20.5% |
| Amounts payable after more than one year | 17 | €17,313 | €12,843 | -€4,471 | -25.8% |
| Financial debts | 170/4 | €17,313 | €12,843 | -€4,471 | -25.8% |
| Amounts payable within one year | 42/48 | €42,910 | €35,043 | -€7,867 | -18.3% |
| Current portion of amounts payable after more than one year | 42 | €4,294 | €4,471 | +€177 | +4.1% |
| Trade debts | 44 | €26,643 | €12,184 | -€14,458 | -54.3% |
| Suppliers | 440/4 | €26,643 | €12,184 | -€14,458 | -54.3% |
| Advances received on contracts in progress | 46 | - | €840 | +€840 | |
| Taxes, remuneration and social security | 45 | €11,802 | €16,041 | +€4,240 | +35.9% |
| Taxes | 450/3 | €11,802 | €16,041 | +€4,240 | +35.9% |
| Other amounts payable | 47/48 | €173 | €1,507 | +€1,334 | +772% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,395 | €17,593 | +€4,198 | +31.3% |
| Other operating charges | 640/8 | €662 | €398 | -€263 | -39.8% |
| Gross operating margin | 9900 | €48,844 | €39,301 | -€9,543 | -19.5% |
| Operating profit (loss) | 9901 | €34,788 | €21,310 | -€13,478 | -38.7% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €640 | €975 | +€336 | +52.5% |
| Recurring financial charges | 65 | €640 | €975 | +€336 | +52.5% |
| Profit (loss) for the period before taxes | 9903 | €34,148 | €20,335 | -€13,814 | -40.5% |
| Income taxes | 67/77 | €6,481 | €3,992 | -€2,489 | -38.4% |
| Profit (loss) for the period | 9904 | €27,667 | €16,343 | -€11,325 | -40.9% |
| Profit (loss) for the period to be appropriated | 9905 | €27,667 | €16,343 | -€11,325 | -40.9% |
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 30 October 2026 via checked.be.