MISS 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.
MISS TIPI
Largest movements
- Cash +€25,216
up €25,216 (+4,830%), from €522 to €25,738
mainly Net result for the year (+€21,734) and Depreciation (+€7,682)
- Tangible fixed assets -€7,682
down €7,682 (-11.0%), from €70,041 to €62,359
of which Land and buildings: -€6,165
- Receivables within one year +€2,733
up €2,733 (+60.1%), from €4,545 to €7,278
of which Trade receivables: +€2,703
- Profit (loss) carried forward +€21,734
up €21,734, from -€19,651 to €2,083
- Debts after one year -€8,781
down €8,781 (-17.6%), from €49,955 to €41,174
- Tax, wage and social debts +€6,525
up €6,525 (+532%), from €1,227 to €7,752
of which Taxes: +€5,154
- Trade debts +€2,935
up €2,935 (+63.7%), from €4,607 to €7,543
- Other debts -€2,112
down €2,112 (-16.9%), from €12,532 to €10,421
- Gross operating margin +€42,071
up €42,071 (+2,527%), from €1,665 to €43,736
- Staff costs +€4,314
up €4,314 (+53.8%), from €8,023 to €12,337
- Depreciation -€643
down €643 (-7.7%), from €8,325 to €7,682
- Financial income -€503
down €503 (-92.4%), from €544 to €41
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 | €76,276 | €96,739 | +€20,463 | +26.8% |
| Fixed assets | 21/28 | €70,841 | €63,159 | -€7,682 | -10.8% |
| Tangible fixed assets | 22/27 | €70,041 | €62,359 | -€7,682 | -11.0% |
| Land and buildings | 22 | €66,369 | €60,204 | -€6,165 | -9.3% |
| Furniture and vehicles | 24 | €3,671 | €2,155 | -€1,516 | -41.3% |
| Financial fixed assets | 28 | €800 | €800 | = | 0.0% |
| Current assets | 29/58 | €5,436 | €33,580 | +€28,145 | +518% |
| Amounts receivable within one year | 40/41 | €4,545 | €7,278 | +€2,733 | +60.1% |
| Trade receivables | 40 | €540 | €3,243 | +€2,703 | +501% |
| Other amounts receivable | 41 | €4,005 | €4,035 | +€30 | +0.8% |
| Current investments | 50/53 | €7 | - | -€7 | |
| Cash at bank and in hand | 54/58 | €522 | €25,738 | +€25,216 | +4,830% |
| Deferred charges and accrued income | 490/1 | €362 | €565 | +€203 | +56.2% |
| Total equity and liabilities | 10/49 | €76,276 | €96,739 | +€20,463 | +26.8% |
| Equity | 10/15 | -€665 | €21,069 | +€21,734 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €8,986 | €8,986 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,000 | €3,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | €5,986 | €5,986 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,651 | €2,083 | +€21,734 | |
| Amounts payable | 17/49 | €76,941 | €75,670 | -€1,271 | -1.7% |
| Amounts payable after more than one year | 17 | €49,955 | €41,174 | -€8,781 | -17.6% |
| Financial debts | 170/4 | €49,955 | €41,174 | -€8,781 | -17.6% |
| Amounts payable within one year | 42/48 | €26,986 | €34,496 | +€7,510 | +27.8% |
| Current portion of amounts payable after more than one year | 42 | €8,620 | €8,781 | +€161 | +1.9% |
| Trade debts | 44 | €4,607 | €7,543 | +€2,935 | +63.7% |
| Suppliers | 440/4 | €4,607 | €7,543 | +€2,935 | +63.7% |
| Taxes, remuneration and social security | 45 | €1,227 | €7,752 | +€6,525 | +532% |
| Taxes | 450/3 | €741 | €5,895 | +€5,154 | +696% |
| Remuneration and social security | 454/9 | €486 | €1,857 | +€1,371 | +282% |
| Other amounts payable | 47/48 | €12,532 | €10,421 | -€2,112 | -16.9% |
| Remuneration, social security and pensions | 62 | €8,023 | €12,337 | +€4,314 | +53.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,325 | €7,682 | -€643 | -7.7% |
| Other operating charges | 640/8 | €673 | €598 | -€75 | -11.1% |
| Gross operating margin | 9900 | €1,665 | €43,736 | +€42,071 | +2,527% |
| Operating profit (loss) | 9901 | -€15,356 | €23,120 | +€38,476 | |
| Financial income | 75/76B | €544 | €41 | -€503 | -92.4% |
| Recurring financial income | 75 | €544 | €41 | -€503 | -92.4% |
| Financial charges | 65/66B | €1,515 | €1,261 | -€255 | -16.8% |
| Recurring financial charges | 65 | €1,515 | €1,261 | -€255 | -16.8% |
| Profit (loss) for the period before taxes | 9903 | -€16,327 | €21,901 | +€38,228 | |
| Income taxes | 67/77 | €140 | €167 | +€27 | +19.7% |
| Profit (loss) for the period | 9904 | -€16,467 | €21,734 | +€38,201 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,467 | €21,734 | +€38,201 |
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 16 October 2026 via checked.be.