TICTOPIA: 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.
TICTOPIA
Largest movements
- Cash +€119,040
up €119,040 (+139%), from €85,758 to €204,798
mainly Net result for the year (+€68,149) and Tax, wage and social debts (+€28,724)
- Deferred charges and accrued income +€14,783
up €14,783 (+825%), from €1,793 to €16,576
- Receivables within one year -€14,208
down €14,208 (-29.5%), from €48,119 to €33,911
of which Other amounts receivable: -€18,679
- Stocks and contracts +€6,875
up €6,875 (+241%), from €2,847 to €9,722
- Tangible fixed assets -€5,347
down €5,347 (-38.5%), from €13,875 to €8,529
of which Plant, machinery and equipment: -€4,211
- Profit (loss) carried forward +€68,149
up €68,149 (+201%), from €33,911 to €102,059
- Tax, wage and social debts +€28,724
up €28,724 (+106%), from €27,092 to €55,816
of which Taxes: +€27,697
- Trade debts +€22,469
up €22,469 (+120%), from €18,721 to €41,190
- Debts after one year -€15,296
down €15,296 (-35.9%), from €42,618 to €27,322
- Current portion of long-term debt +€14,415
up €14,415 (+208%), from €6,921 to €21,336
- Staff costs -€20,999
down €20,999 (-15.6%), from €134,524 to €113,525
- Gross operating margin +€13,058
up €13,058 (+6.6%), from €198,518 to €211,576
- Taxes +€9,260
up €9,260 (+91.6%), from €10,106 to €19,366
- Write-downs +€2,520
new in 2025: €2,520
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 | €152,393 | €273,535 | +€121,143 | +79.5% |
| Fixed assets | 21/28 | €13,875 | €8,529 | -€5,347 | -38.5% |
| Tangible fixed assets | 22/27 | €13,875 | €8,529 | -€5,347 | -38.5% |
| Plant, machinery and equipment | 23 | €8,264 | €4,054 | -€4,211 | -51.0% |
| Furniture and vehicles | 24 | €5,611 | €4,475 | -€1,136 | -20.2% |
| Current assets | 29/58 | €138,517 | €265,007 | +€126,489 | +91.3% |
| Stocks and contracts in progress | 3 | €2,847 | €9,722 | +€6,875 | +241% |
| Stocks | 30/36 | €2,847 | €9,722 | +€6,875 | +241% |
| Amounts receivable within one year | 40/41 | €48,119 | €33,911 | -€14,208 | -29.5% |
| Trade receivables | 40 | €7,090 | €11,561 | +€4,471 | +63.1% |
| Other amounts receivable | 41 | €41,029 | €22,350 | -€18,679 | -45.5% |
| Cash at bank and in hand | 54/58 | €85,758 | €204,798 | +€119,040 | +139% |
| Deferred charges and accrued income | 490/1 | €1,793 | €16,576 | +€14,783 | +825% |
| Total equity and liabilities | 10/49 | €152,393 | €273,535 | +€121,143 | +79.5% |
| Equity | 10/15 | €54,371 | €122,519 | +€68,149 | +125% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,911 | €102,059 | +€68,149 | +201% |
| Amounts payable | 17/49 | €98,022 | €151,016 | +€52,994 | +54.1% |
| Amounts payable after more than one year | 17 | €42,618 | €27,322 | -€15,296 | -35.9% |
| Financial debts | 170/4 | €42,618 | €27,322 | -€15,296 | -35.9% |
| Amounts payable within one year | 42/48 | €55,404 | €120,261 | +€64,857 | +117% |
| Current portion of amounts payable after more than one year | 42 | €6,921 | €21,336 | +€14,415 | +208% |
| Trade debts | 44 | €18,721 | €41,190 | +€22,469 | +120% |
| Suppliers | 440/4 | €18,721 | €41,190 | +€22,469 | +120% |
| Advances received on contracts in progress | 46 | €704 | €0 | -€704 | -100% |
| Taxes, remuneration and social security | 45 | €27,092 | €55,816 | +€28,724 | +106% |
| Taxes | 450/3 | €15,546 | €43,243 | +€27,697 | +178% |
| Remuneration and social security | 454/9 | €11,545 | €12,573 | +€1,027 | +8.9% |
| Other amounts payable | 47/48 | €1,967 | €1,920 | -€47 | -2.4% |
| Accrued charges and deferred income | 492/3 | €0 | €3,433 | +€3,433 | |
| Remuneration, social security and pensions | 62 | €134,524 | €113,525 | -€20,999 | -15.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,503 | €5,347 | +€844 | +18.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,520 | +€2,520 | |
| Other operating charges | 640/8 | €981 | €579 | -€402 | -41.0% |
| Gross operating margin | 9900 | €198,518 | €211,576 | +€13,058 | +6.6% |
| Operating profit (loss) | 9901 | €58,510 | €89,605 | +€31,096 | +53.1% |
| Financial income | 75/76B | €5 | €3 | -€3 | -52.7% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -84.2% |
| Non-recurring financial income | 76B | €4 | €2 | -€2 | -45.4% |
| Financial charges | 65/66B | €2,268 | €2,093 | -€175 | -7.7% |
| Recurring financial charges | 65 | €2,268 | €2,083 | -€186 | -8.2% |
| Non-recurring financial charges | 66B | €0 | €11 | +€11 | +52,950% |
| Profit (loss) for the period before taxes | 9903 | €56,247 | €87,515 | +€31,268 | +55.6% |
| Income taxes | 67/77 | €10,106 | €19,366 | +€9,260 | +91.6% |
| Profit (loss) for the period | 9904 | €46,141 | €68,149 | +€22,007 | +47.7% |
| Profit (loss) for the period to be appropriated | 9905 | €46,141 | €68,149 | +€22,007 | +47.7% |
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 17 October 2026 via checked.be.