TIP TOP CHASSIS: 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 CHASSIS
Largest movements
- Tangible fixed assets +€41,840
up €41,840 (+1,352%), from €3,096 to €44,935
of which Furniture and vehicles: +€41,883
- Stocks and contracts +€35,399
up €35,399 (+2,284%), from €1,550 to €36,948
- Receivables within one year +€13,470
up €13,470 (+56.0%), from €24,062 to €37,532
of which Trade receivables: +€11,863
- Deferred charges and accrued income +€7,812
up €7,812 (+950%), from €822 to €8,634
- Cash -€4,909
down €4,909 (-3.1%), from €157,711 to €152,801
mainly Investment in fixed assets (net) (-€51,311) and Stocks and contracts (-€35,399)
- Profit (loss) carried forward +€53,038
up €53,038 (+152%), from €34,899 to €87,937
- Reserves +€30,000
up €30,000 (+23.3%), from €128,860 to €158,860
of which Distributable reserves: +€30,000
- Tax, wage and social debts +€8,449
up €8,449 (+151%), from €5,613 to €14,062
of which Taxes: +€8,849
- Purchases and services -€140,278
down €140,278 (-100%), from €140,278 to €0
- Gross operating margin +€130,017
up €130,017, from -€17,195 to €112,821
- Turnover -€120,900
down €120,900 (-100%), from €120,900 to €0
- Taxes +€19,134
up €19,134 (+14,948%), from €128 to €19,262
- Depreciation +€8,411
up €8,411 (+794%), from €1,060 to €9,471
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 | €187,240 | €280,851 | +€93,610 | +50.0% |
| Fixed assets | 21/28 | €3,096 | €44,935 | +€41,840 | +1,352% |
| Tangible fixed assets | 22/27 | €3,096 | €44,935 | +€41,840 | +1,352% |
| Plant, machinery and equipment | 23 | €2,232 | €2,404 | +€173 | +7.7% |
| Furniture and vehicles | 24 | €0 | €41,883 | +€41,883 | |
| Other tangible fixed assets | 26 | €864 | €648 | -€216 | -25.0% |
| Current assets | 29/58 | €184,145 | €235,915 | +€51,771 | +28.1% |
| Stocks and contracts in progress | 3 | €1,550 | €36,948 | +€35,399 | +2,284% |
| Stocks | 30/36 | €1,550 | €36,948 | +€35,399 | +2,284% |
| Amounts receivable within one year | 40/41 | €24,062 | €37,532 | +€13,470 | +56.0% |
| Trade receivables | 40 | €18,190 | €30,053 | +€11,863 | +65.2% |
| Other amounts receivable | 41 | €5,872 | €7,479 | +€1,607 | +27.4% |
| Cash at bank and in hand | 54/58 | €157,711 | €152,801 | -€4,909 | -3.1% |
| Deferred charges and accrued income | 490/1 | €822 | €8,634 | +€7,812 | +950% |
| Total equity and liabilities | 10/49 | €187,240 | €280,851 | +€93,610 | +50.0% |
| Equity | 10/15 | €169,959 | €252,997 | +€83,038 | +48.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €128,860 | €158,860 | +€30,000 | +23.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Own shares acquired | 1312 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | €127,000 | €157,000 | +€30,000 | +23.6% |
| Profit (loss) carried forward | 14 | €34,899 | €87,937 | +€53,038 | +152% |
| Amounts payable | 17/49 | €17,281 | €27,854 | +€10,573 | +61.2% |
| Amounts payable within one year | 42/48 | €17,281 | €27,773 | +€10,492 | +60.7% |
| Trade debts | 44 | €10,501 | €11,999 | +€1,498 | +14.3% |
| Suppliers | 440/4 | €10,501 | €11,999 | +€1,498 | +14.3% |
| Taxes, remuneration and social security | 45 | €5,613 | €14,062 | +€8,449 | +151% |
| Taxes | 450/3 | €5,213 | €14,062 | +€8,849 | +170% |
| Remuneration and social security | 454/9 | €400 | €0 | -€400 | -100% |
| Other amounts payable | 47/48 | €1,168 | €1,712 | +€545 | +46.6% |
| Accrued charges and deferred income | 492/3 | - | €81 | +€81 | |
| Turnover | 70 | €120,900 | €0 | -€120,900 | -100% |
| Non-recurring operating income | 76A | - | €13,734 | +€13,734 | |
| Goods, raw materials, services and sundry goods | 60/61 | €140,278 | €0 | -€140,278 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,060 | €9,471 | +€8,411 | +794% |
| Other operating charges | 640/8 | €895 | €895 | -€0 | 0.0% |
| Gross operating margin | 9900 | -€17,195 | €112,821 | +€130,017 | |
| Operating profit (loss) | 9901 | -€19,150 | €102,456 | +€121,606 | |
| Financial income | 75/76B | €98 | €193 | +€95 | +96.6% |
| Recurring financial income | 75 | €98 | €193 | +€95 | +96.6% |
| Financial charges | 65/66B | €154 | €349 | +€195 | +127% |
| Recurring financial charges | 65 | €154 | €349 | +€195 | +127% |
| Profit (loss) for the period before taxes | 9903 | -€19,206 | €102,299 | +€121,505 | |
| Income taxes | 67/77 | €128 | €19,262 | +€19,134 | +14,948% |
| Profit (loss) for the period | 9904 | -€19,334 | €83,038 | +€102,372 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,334 | €83,038 | +€102,372 |
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 20 October 2026 via checked.be.