T.I.P: what changed
Two fiscal 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.
T.I.P
Largest movements
- Cash +€5,927
up €5,927 (+12.6%), from €47,065 to €52,993
mainly Net result for the year (+€16,529) and Tax, wage and social debts (+€1,697)
- Receivables within one year +€4,875
up €4,875 (+64.3%), from €7,580 to €12,455
of which Other amounts receivable: +€5,519
- Tangible fixed assets +€804
up €804 (+222.8%), from €361 to €1,164
- Reserves +€13,537
up €13,537 (+32.8%), from €41,249 to €54,786
- Other debts -€4,008
down €4,008 (-57.3%), from €7,000 to €2,992
- Tax, wage and social debts +€1,697
up €1,697 (+216.9%), from €783 to €2,480
- Gross operating margin -€2,202
down €2,202 (-7.4%), from €29,745 to €27,543
- Taxes -€635
down €635 (-6.3%), from €10,057 to €9,423
- Depreciation +€419
up €419 (+96.6%), from €433 to €852
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 | €55,395 | €66,612 | +€11,216 | +20.2% |
| Fixed assets | 21/28 | €361 | €1,164 | +€804 | +222.8% |
| Tangible fixed assets | 22/27 | €361 | €1,164 | +€804 | +222.8% |
| Plant, machinery and equipment | 23 | €361 | €1,164 | +€804 | +222.8% |
| Current assets | 29/58 | €55,035 | €65,447 | +€10,413 | +18.9% |
| Amounts receivable within one year | 40/41 | €7,580 | €12,455 | +€4,875 | +64.3% |
| Trade receivables | 40 | €2,679 | €2,035 | -€644 | -24.0% |
| Other amounts receivable | 41 | €4,900 | €10,420 | +€5,519 | +112.6% |
| Cash at bank and in hand | 54/58 | €47,065 | €52,993 | +€5,927 | +12.6% |
| Deferred charges and accrued income | 490/1 | €390 | - | -€390 | |
| Total equity and liabilities | 10/49 | €55,395 | €66,612 | +€11,216 | +20.2% |
| Equity | 10/15 | €47,549 | €61,086 | +€13,537 | +28.5% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Reserves | 13 | €41,249 | €54,786 | +€13,537 | +32.8% |
| Distributable reserves | 133 | €41,249 | €54,786 | +€13,537 | +32.8% |
| Amounts payable | 17/49 | €7,846 | €5,525 | -€2,321 | -29.6% |
| Amounts payable within one year | 42/48 | €7,846 | €5,525 | -€2,321 | -29.6% |
| Trade debts | 44 | €64 | €53 | -€10 | -16.1% |
| Suppliers | 440/4 | €64 | €53 | -€10 | -16.1% |
| Taxes, remuneration and social security | 45 | €783 | €2,480 | +€1,697 | +216.9% |
| Taxes | 450/3 | €783 | €2,480 | +€1,697 | +216.9% |
| Other amounts payable | 47/48 | €7,000 | €2,992 | -€4,008 | -57.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €433 | €852 | +€419 | +96.6% |
| Other operating charges | 640/8 | €741 | €694 | -€47 | -6.4% |
| Gross operating margin | 9900 | €29,745 | €27,543 | -€2,202 | -7.4% |
| Operating profit (loss) | 9901 | €28,570 | €25,997 | -€2,574 | -9.0% |
| Financial income | 75/76B | - | €9 | +€9 | |
| Recurring financial income | 75 | - | €9 | +€9 | |
| Financial charges | 65/66B | €3 | €54 | +€51 | +1701.7% |
| Recurring financial charges | 65 | €3 | €54 | +€51 | +1701.7% |
| Profit (loss) for the period before taxes | 9903 | €28,567 | €25,952 | -€2,616 | -9.2% |
| Income taxes | 67/77 | €10,057 | €9,423 | -€635 | -6.3% |
| Profit (loss) for the period | 9904 | €18,510 | €16,529 | -€1,981 | -10.7% |
| Profit (loss) for the period to be appropriated | 9905 | €18,510 | €16,529 | -€1,981 | -10.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.