TCHOUPY ICE CREAM: what changed
TCHOUPY ICE CREAM
Largest movements
- Cash +€32,189
up €32,189 (+46.5%), from €69,221 to €101,410
mainly Net result for the year (+€41,212) and Contributions, distributions and other (+€15,000)
- Receivables within one year +€15,105
up €15,105 (+238%), from €6,351 to €21,456
of which Trade receivables: +€13,687
- Tangible fixed assets +€11,804
up €11,804 (+286%), from €4,129 to €15,933
- Profit (loss) carried forward +€41,212
up €41,212 (+243%), from €16,948 to €58,160
- Contributions +€15,000
up €15,000 (+30.0%), from €50,000 to €65,000
- Trade debts +€6,095
up €6,095 (+88.7%), from €6,875 to €12,970
- Tax, wage and social debts -€3,440
down €3,440 (-53.8%), from €6,400 to €2,960
of which Taxes: -€1,874
- Staff costs -€22,663
down €22,663 (-54.6%), from €41,520 to €18,857
- Gross operating margin +€15,097
up €15,097 (+30.1%), from €50,094 to €65,191
- Depreciation +€1,620
up €1,620 (+140%), from €1,156 to €2,776
- Taxes -€1,107
down €1,107 (-41.6%), from €2,658 to €1,551
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €80,222 | €139,090 | +€58,867 | +73.4% |
| Fixed assets | 21/28 | €4,129 | €15,933 | +€11,804 | +286% |
| Tangible fixed assets | 22/27 | €4,129 | €15,933 | +€11,804 | +286% |
| Furniture and vehicles | 24 | €4,129 | €15,933 | +€11,804 | +286% |
| Current assets | 29/58 | €76,093 | €123,157 | +€47,064 | +61.8% |
| Stocks and contracts in progress | 3 | €522 | €291 | -€230 | -44.2% |
| Stocks | 30/36 | €522 | €291 | -€230 | -44.2% |
| Amounts receivable within one year | 40/41 | €6,351 | €21,456 | +€15,105 | +238% |
| Trade receivables | 40 | €5,177 | €18,864 | +€13,687 | +264% |
| Other amounts receivable | 41 | €1,174 | €2,592 | +€1,418 | +121% |
| Cash at bank and in hand | 54/58 | €69,221 | €101,410 | +€32,189 | +46.5% |
| Total equity and liabilities | 10/49 | €80,222 | €139,090 | +€58,867 | +73.4% |
| Equity | 10/15 | €66,948 | €123,160 | +€56,212 | +84.0% |
| Contributions | 10/11 | €50,000 | €65,000 | +€15,000 | +30.0% |
| Profit (loss) carried forward | 14 | €16,948 | €58,160 | +€41,212 | +243% |
| Amounts payable | 17/49 | €13,274 | €15,930 | +€2,655 | +20.0% |
| Amounts payable within one year | 42/48 | €13,274 | €15,930 | +€2,655 | +20.0% |
| Trade debts | 44 | €6,875 | €12,970 | +€6,095 | +88.7% |
| Suppliers | 440/4 | €6,875 | €12,970 | +€6,095 | +88.7% |
| Taxes, remuneration and social security | 45 | €6,400 | €2,960 | -€3,440 | -53.8% |
| Taxes | 450/3 | €2,294 | €421 | -€1,874 | -81.7% |
| Remuneration and social security | 454/9 | €4,106 | €2,539 | -€1,566 | -38.2% |
| Remuneration, social security and pensions | 62 | €41,520 | €18,857 | -€22,663 | -54.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,156 | €2,776 | +€1,620 | +140% |
| Other operating charges | 640/8 | €1,075 | €682 | -€393 | -36.6% |
| Gross operating margin | 9900 | €50,094 | €65,191 | +€15,097 | +30.1% |
| Operating profit (loss) | 9901 | €6,343 | €42,876 | +€36,533 | +576% |
| Financial income | 75/76B | €113 | €2 | -€110 | -97.9% |
| Recurring financial income | 75 | €113 | €2 | -€110 | -97.9% |
| Financial charges | 65/66B | €74 | €115 | +€42 | +56.9% |
| Recurring financial charges | 65 | €74 | €115 | +€42 | +56.9% |
| Profit (loss) for the period before taxes | 9903 | €6,383 | €42,763 | +€36,380 | +570% |
| Income taxes | 67/77 | €2,658 | €1,551 | -€1,107 | -41.6% |
| Profit (loss) for the period | 9904 | €3,724 | €41,212 | +€37,487 | +1,007% |
| Profit (loss) for the period to be appropriated | 9905 | €3,724 | €41,212 | +€37,487 | +1,007% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.