TIP TOP AGENCY: 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.
TIP TOP AGENCY
Largest movements
- Receivables within one year +€22,305
up €22,305 (+64.6%), from €34,528 to €56,834
of which Other amounts receivable: +€22,305
- Reserves +€19,328
new in 2025: €19,328
- Tax, wage and social debts +€4,545
up €4,545 (+53.8%), from €8,454 to €12,999
- Trade debts -€1,772
down €1,772 (-72.6%), from €2,439 to €668
- Gross operating margin +€25,396
up €25,396 (+338%), from €7,508 to €32,904
- Taxes +€8,762
up €8,762 (+607%), from €1,443 to €10,205
- Depreciation -€406
down €406 (-65.3%), from €622 to €216
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €35,299 | €57,011 | +€21,712 | +61.5% |
| Fixed assets | 21/28 | €216 | €0 | -€216 | -100% |
| Tangible fixed assets | 22/27 | €216 | €0 | -€216 | -100% |
| Furniture and vehicles | 24 | €216 | €0 | -€216 | -100% |
| Current assets | 29/58 | €35,084 | €57,011 | +€21,928 | +62.5% |
| Amounts receivable within one year | 40/41 | €34,528 | €56,834 | +€22,305 | +64.6% |
| Trade receivables | 40 | €7,210 | €7,210 | = | 0.0% |
| Other amounts receivable | 41 | €27,318 | €49,623 | +€22,305 | +81.7% |
| Deferred charges and accrued income | 490/1 | €555 | €178 | -€378 | -68.0% |
| Total equity and liabilities | 10/49 | €35,299 | €57,011 | +€21,712 | +61.5% |
| Equity | 10/15 | €20,709 | €40,038 | +€19,328 | +93.3% |
| 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 | - | €19,328 | +€19,328 | |
| Distributable reserves | 133 | - | €19,328 | +€19,328 | |
| Profit (loss) carried forward | 14 | €2,109 | €2,109 | = | 0.0% |
| Amounts payable | 17/49 | €14,590 | €16,974 | +€2,384 | +16.3% |
| Amounts payable within one year | 42/48 | €14,590 | €16,974 | +€2,384 | +16.3% |
| Financial debts | 43 | €3,696 | €3,307 | -€389 | -10.5% |
| Credit institutions | 430/8 | €3,696 | €3,307 | -€389 | -10.5% |
| Trade debts | 44 | €2,439 | €668 | -€1,772 | -72.6% |
| Suppliers | 440/4 | €2,439 | €668 | -€1,772 | -72.6% |
| Taxes, remuneration and social security | 45 | €8,454 | €12,999 | +€4,545 | +53.8% |
| Taxes | 450/3 | €8,454 | €12,999 | +€4,545 | +53.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €622 | €216 | -€406 | -65.3% |
| Other operating charges | 640/8 | €396 | €283 | -€113 | -28.6% |
| Gross operating margin | 9900 | €7,508 | €32,904 | +€25,396 | +338% |
| Operating profit (loss) | 9901 | €6,490 | €32,405 | +€25,915 | +399% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €2,658 | €2,872 | +€214 | +8.0% |
| Recurring financial charges | 65 | €2,658 | €2,872 | +€214 | +8.0% |
| Profit (loss) for the period before taxes | 9903 | €3,832 | €29,533 | +€25,701 | +671% |
| Income taxes | 67/77 | €1,443 | €10,205 | +€8,762 | +607% |
| Profit (loss) for the period | 9904 | €2,389 | €19,328 | +€16,939 | +709% |
| Profit (loss) for the period to be appropriated | 9905 | €2,389 | €19,328 | +€16,939 | +709% |
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 28 October 2026 via checked.be.