TepeeTop: 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.
TepeeTop
Largest movements
- Tangible fixed assets -€6,175
down €6,175 (-60.2%), from €10,260 to €4,085
of which Furniture and vehicles: -€4,367
- Cash +€589
new in 2025: €589
mainly Depreciation (+€6,175) and Net result for the year (+€2,638)
- Deferred charges and accrued income -€161
down €161 (-53.8%), from €299 to €138
- Debts after one year -€8,658
down €8,658 (-16.7%), from €51,901 to €43,243
- Profit (loss) carried forward +€2,638
up €2,638 (+4.8%), from -€54,532 to -€51,894
- Other debts +€274
up €274 (+15.3%), from €1,788 to €2,061
- Gross operating margin +€3,215
up €3,215 (+44.6%), from €7,213 to €10,428
- Depreciation -€748
down €748 (-10.8%), from €6,923 to €6,175
- Financial charges +€273
up €273 (+36.5%), from €748 to €1,021
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 | €10,558 | €4,812 | -€5,746 | -54.4% |
| Fixed assets | 21/28 | €10,260 | €4,085 | -€6,175 | -60.2% |
| Tangible fixed assets | 22/27 | €10,260 | €4,085 | -€6,175 | -60.2% |
| Plant, machinery and equipment | 23 | €2,878 | €1,071 | -€1,807 | -62.8% |
| Furniture and vehicles | 24 | €7,382 | €3,014 | -€4,367 | -59.2% |
| Current assets | 29/58 | €299 | €727 | +€428 | +143.5% |
| Cash at bank and in hand | 54/58 | - | €589 | +€589 | |
| Deferred charges and accrued income | 490/1 | €299 | €138 | -€161 | -53.8% |
| Total equity and liabilities | 10/49 | €10,558 | €4,812 | -€5,746 | -54.4% |
| Equity | 10/15 | -€48,332 | -€45,694 | +€2,638 | +5.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€54,532 | -€51,894 | +€2,638 | +4.8% |
| Amounts payable | 17/49 | €58,890 | €50,506 | -€8,384 | -14.2% |
| Amounts payable after more than one year | 17 | €51,901 | €43,243 | -€8,658 | -16.7% |
| Other amounts payable | 178/9 | €51,901 | €43,243 | -€8,658 | -16.7% |
| Amounts payable within one year | 42/48 | €6,741 | €7,015 | +€274 | +4.1% |
| Financial debts | 43 | €4,954 | €4,954 | = | 0.0% |
| Credit institutions | 430/8 | €4,954 | €4,954 | = | 0.0% |
| Other amounts payable | 47/48 | €1,788 | €2,061 | +€274 | +15.3% |
| Accrued charges and deferred income | 492/3 | €248 | €248 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,923 | €6,175 | -€748 | -10.8% |
| Other operating charges | 640/8 | €528 | €521 | -€8 | -1.4% |
| Gross operating margin | 9900 | €7,213 | €10,428 | +€3,215 | +44.6% |
| Operating profit (loss) | 9901 | -€237 | €3,733 | +€3,971 | |
| Financial charges | 65/66B | €748 | €1,021 | +€273 | +36.5% |
| Recurring financial charges | 65 | €748 | €1,021 | +€273 | +36.5% |
| Profit (loss) for the period before taxes | 9903 | -€986 | €2,712 | +€3,698 | |
| Income taxes | 67/77 | €70 | €74 | +€4 | +6.1% |
| Profit (loss) for the period | 9904 | -€1,055 | €2,638 | +€3,693 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,055 | €2,638 | +€3,693 |
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 6 October 2026 via checked.be.