Tip Top Building: 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 Building
Largest movements
- Stocks and contracts +€262,640
new in 2025: €262,640
- Receivables within one year -€65,500
down €65,500 (-64.3%), from €101,800 to €36,300
- Tangible fixed assets -€21,332
down €21,332 (-5.7%), from €371,443 to €350,111
of which Land and buildings: -€15,215
- Short-term financial debts +€99,161
up €99,161 (+93.7%), from €105,839 to €205,000
- Trade debts +€45,870
up €45,870 (+743%), from €6,171 to €52,042
- Other debts +€44,527
up €44,527 (+102%), from €43,718 to €88,245
- Debts after one year -€21,667
down €21,667 (-9.6%), from €225,333 to €203,667
- Profit (loss) carried forward +€19,727
up €19,727 (+64.2%), from €30,734 to €50,461
- Gross operating margin -€73,927
down €73,927 (-50.1%), from €147,412 to €73,485
- Other operating charges -€50,026
down €50,026 (-93.3%), from €53,591 to €3,566
- Depreciation -€7,828
down €7,828 (-25.5%), from €30,709 to €22,881
- Taxes -€3,022
down €3,022 (-33.9%), from €8,902 to €5,881
- Financial charges -€2,049
down €2,049 (-8.7%), from €23,479 to €21,431
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 | €473,537 | €654,566 | +€181,030 | +38.2% |
| Fixed assets | 21/28 | €371,443 | €350,111 | -€21,332 | -5.7% |
| Tangible fixed assets | 22/27 | €371,443 | €350,111 | -€21,332 | -5.7% |
| Land and buildings | 22 | €356,824 | €341,609 | -€15,215 | -4.3% |
| Furniture and vehicles | 24 | €14,620 | €8,503 | -€6,117 | -41.8% |
| Current assets | 29/58 | €102,093 | €304,455 | +€202,362 | +198% |
| Stocks and contracts in progress | 3 | - | €262,640 | +€262,640 | |
| Stocks | 30/36 | - | €262,640 | +€262,640 | |
| Amounts receivable within one year | 40/41 | €101,800 | €36,300 | -€65,500 | -64.3% |
| Trade receivables | 40 | €101,800 | €36,300 | -€65,500 | -64.3% |
| Cash at bank and in hand | 54/58 | - | €4,648 | +€4,648 | |
| Deferred charges and accrued income | 490/1 | €293 | €867 | +€574 | +196% |
| Total equity and liabilities | 10/49 | €473,537 | €654,566 | +€181,030 | +38.2% |
| Equity | 10/15 | €60,734 | €80,461 | +€19,727 | +32.5% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,734 | €50,461 | +€19,727 | +64.2% |
| Amounts payable | 17/49 | €412,803 | €574,105 | +€161,302 | +39.1% |
| Amounts payable after more than one year | 17 | €225,333 | €203,667 | -€21,667 | -9.6% |
| Financial debts | 170/4 | €225,333 | €203,667 | -€21,667 | -9.6% |
| Amounts payable within one year | 42/48 | €187,470 | €370,439 | +€182,969 | +97.6% |
| Current portion of amounts payable after more than one year | 42 | €17,333 | €17,333 | = | 0.0% |
| Financial debts | 43 | €105,839 | €205,000 | +€99,161 | +93.7% |
| Credit institutions | 430/8 | €105,839 | €205,000 | +€99,161 | +93.7% |
| Trade debts | 44 | €6,171 | €52,042 | +€45,870 | +743% |
| Suppliers | 440/4 | €6,171 | €52,042 | +€45,870 | +743% |
| Taxes, remuneration and social security | 45 | €14,407 | €7,819 | -€6,589 | -45.7% |
| Taxes | 450/3 | €14,407 | €7,819 | -€6,589 | -45.7% |
| Other amounts payable | 47/48 | €43,718 | €88,245 | +€44,527 | +102% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,709 | €22,881 | -€7,828 | -25.5% |
| Other operating charges | 640/8 | €53,591 | €3,566 | -€50,026 | -93.3% |
| Gross operating margin | 9900 | €147,412 | €73,485 | -€73,927 | -50.1% |
| Operating profit (loss) | 9901 | €63,112 | €47,039 | -€16,074 | -25.5% |
| Financial income | 75/76B | €3 | €0 | -€3 | -99.0% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -99.0% |
| Financial charges | 65/66B | €23,479 | €21,431 | -€2,049 | -8.7% |
| Recurring financial charges | 65 | €23,479 | €21,431 | -€2,049 | -8.7% |
| Profit (loss) for the period before taxes | 9903 | €39,636 | €25,608 | -€14,028 | -35.4% |
| Income taxes | 67/77 | €8,902 | €5,881 | -€3,022 | -33.9% |
| Profit (loss) for the period | 9904 | €30,734 | €19,727 | -€11,006 | -35.8% |
| Profit (loss) for the period to be appropriated | 9905 | €30,734 | €19,727 | -€11,006 | -35.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.