Ijssalon Tropical: 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.
Ijssalon Tropical
Largest movements
- Cash +€59,187
up €59,187 (+91.1%), from €64,954 to €124,141
mainly Net result for the year (+€77,794) and Debts after one year (+€18,467)
- Tangible fixed assets +€39,342
up €39,342 (+251%), from €15,652 to €54,993
of which Plant, machinery and equipment: +€33,442
- Stocks and contracts +€9,878
up €9,878 (+59.8%), from €16,520 to €26,398
- Receivables within one year +€4,320
up €4,320 (+42.1%), from €10,250 to €14,570
of which Other amounts receivable: +€3,724
- Deferred charges and accrued income -€4,149
down €4,149 (-83.0%), from €5,000 to €851
- Reserves +€115,046
new in 2025: €115,046
- Profit (loss) carried forward -€37,252
no longer reported in 2025 (was €37,252)
- Debts after one year +€18,467
new in 2025: €18,467
- Short-term financial debts +€10,095
new in 2025: €10,095
- Tax, wage and social debts +€3,195
up €3,195 (+13.6%), from €23,512 to €26,707
of which Remuneration and social security: +€3,146
- Taxes -€44,797
down €44,797 (-97.3%), from €46,061 to €1,265
- Staff costs -€41,275
down €41,275 (-13.7%), from €301,578 to €260,304
- Gross operating margin -€38,078
down €38,078 (-9.8%), from €389,935 to €351,857
- Depreciation +€5,862
up €5,862 (+473%), from €1,240 to €7,102
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 | €112,376 | €220,954 | +€108,578 | +96.6% |
| Fixed assets | 21/28 | €15,652 | €54,993 | +€39,342 | +251% |
| Tangible fixed assets | 22/27 | €15,652 | €54,993 | +€39,342 | +251% |
| Land and buildings | 22 | €2,618 | €2,320 | -€298 | -11.4% |
| Plant, machinery and equipment | 23 | €9,695 | €43,137 | +€33,442 | +345% |
| Furniture and vehicles | 24 | €3,338 | €9,537 | +€6,198 | +186% |
| Current assets | 29/58 | €96,724 | €165,961 | +€69,236 | +71.6% |
| Stocks and contracts in progress | 3 | €16,520 | €26,398 | +€9,878 | +59.8% |
| Stocks | 30/36 | €16,520 | €26,398 | +€9,878 | +59.8% |
| Amounts receivable within one year | 40/41 | €10,250 | €14,570 | +€4,320 | +42.1% |
| Trade receivables | 40 | - | €596 | +€596 | |
| Other amounts receivable | 41 | €10,250 | €13,974 | +€3,724 | +36.3% |
| Cash at bank and in hand | 54/58 | €64,954 | €124,141 | +€59,187 | +91.1% |
| Deferred charges and accrued income | 490/1 | €5,000 | €851 | -€4,149 | -83.0% |
| Total equity and liabilities | 10/49 | €112,376 | €220,954 | +€108,578 | +96.6% |
| Equity | 10/15 | €40,252 | €118,046 | +€77,794 | +193% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €115,046 | +€115,046 | |
| Distributable reserves | 133 | - | €115,046 | +€115,046 | |
| Profit (loss) carried forward | 14 | €37,252 | - | -€37,252 | |
| Amounts payable | 17/49 | €72,125 | €102,908 | +€30,784 | +42.7% |
| Amounts payable after more than one year | 17 | - | €18,467 | +€18,467 | |
| Financial debts | 170/4 | - | €18,467 | +€18,467 | |
| Amounts payable within one year | 42/48 | €72,125 | €83,958 | +€11,834 | +16.4% |
| Current portion of amounts payable after more than one year | 42 | €6,571 | €4,656 | -€1,915 | -29.1% |
| Financial debts | 43 | - | €10,095 | +€10,095 | |
| Credit institutions | 430/8 | - | €10,095 | +€10,095 | |
| Trade debts | 44 | €3,578 | €5,422 | +€1,843 | +51.5% |
| Suppliers | 440/4 | €3,578 | €5,422 | +€1,843 | +51.5% |
| Taxes, remuneration and social security | 45 | €23,512 | €26,707 | +€3,195 | +13.6% |
| Taxes | 450/3 | €909 | €958 | +€49 | +5.4% |
| Remuneration and social security | 454/9 | €22,603 | €25,749 | +€3,146 | +13.9% |
| Other amounts payable | 47/48 | €38,463 | €37,078 | -€1,386 | -3.6% |
| Accrued charges and deferred income | 492/3 | - | €484 | +€484 | |
| Remuneration, social security and pensions | 62 | €301,578 | €260,304 | -€41,275 | -13.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,240 | €7,102 | +€5,862 | +473% |
| Other operating charges | 640/8 | €1,358 | €2,726 | +€1,368 | +101% |
| Gross operating margin | 9900 | €389,935 | €351,857 | -€38,078 | -9.8% |
| Operating profit (loss) | 9901 | €85,759 | €81,725 | -€4,034 | -4.7% |
| Financial income | 75/76B | €228 | €30 | -€198 | -86.8% |
| Recurring financial income | 75 | €228 | €30 | -€198 | -86.8% |
| Financial charges | 65/66B | €2,674 | €2,697 | +€23 | +0.9% |
| Recurring financial charges | 65 | €2,674 | €2,697 | +€23 | +0.9% |
| Profit (loss) for the period before taxes | 9903 | €83,313 | €79,059 | -€4,254 | -5.1% |
| Income taxes | 67/77 | €46,061 | €1,265 | -€44,797 | -97.3% |
| Profit (loss) for the period | 9904 | €37,252 | €77,794 | +€40,542 | +109% |
| Profit (loss) for the period to be appropriated | 9905 | €37,252 | €77,794 | +€40,542 | +109% |
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.