TIP TOP COFFEE: 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.
What changed
TIP TOP COFFEE
NACE 01.480, Raising of other animals
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€41,914
2024 · €24,016+€17,898
Equity
€317,988
2024 · €276,074+€41,914
Cash
€267,594
2024 · €220,798+€46,796
Balance sheet total
€881,098
2024 · €854,084+€27,014
Largest movements
Assets
- Cash +€46,796
up €46,796 (+21.2%), from €220,798 to €267,594
mainly Depreciation (+€45,824) and Net result for the year (+€41,914)
- Stocks and contracts -€11,441
down €11,441 (-9.3%), from €123,601 to €112,160
Equity and liabilities
- Profit (loss) carried forward +€41,914
up €41,914 (+18.3%), from €229,561 to €271,475
- Debts after one year -€30,066
down €30,066 (-7.7%), from €392,386 to €362,320
- Tax, wage and social debts +€25,841
up €25,841 (+59.8%), from €43,178 to €69,020
of which Taxes: +€24,678
Income statement
- Gross operating margin +€44,430
up €44,430 (+34.3%), from €129,689 to €174,120
- Staff costs +€10,759
up €10,759 (+29.8%), from €36,100 to €46,858
- Taxes +€7,345
up €7,345 (+79.1%), from €9,282 to €16,628
- Depreciation +€7,087
up €7,087 (+18.3%), from €38,737 to €45,824
- Other operating charges +€1,928
up €1,928 (+28.0%), from €6,881 to €8,809
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.
Result 2024
€24,016
Gross operating margin
+€44,430
Staff costs
-€10,759
Depreciation
-€7,087
Other operating charges
-€1,928
Other operating items
+€146
Financial income
+€21
Financial charges
+€419
Taxes
-€7,345
Result 2025
€41,914
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€122,774
Investment
-€45,377
Financing
-€30,601
Cash 2024
€220,798
From operations (derived)
+€122,774
Net result for the year
+€41,914
Depreciation
+€45,824
Stocks and contracts
+€11,441
Receivables within one year
+€7,895
Trade debts
-€7,632
Tax, wage and social debts
+€25,841
Advances received
+€581
Other debts
-€3,089
Investment (derived)
-€45,377
Investment in fixed assets (net)
-€45,377
Financing
-€30,601
Debts after one year
-€30,066
Current portion of long-term debt
-€535
Cash 2025
€267,594
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €854,084 | €881,098 | +€27,014 | +3.2% |
| Fixed assets | 21/28 | €474,426 | €473,979 | -€446 | -0.1% |
| Intangible fixed assets | 21 | €18,310 | €11,330 | -€6,979 | -38.1% |
| Tangible fixed assets | 22/27 | €455,266 | €461,799 | +€6,533 | +1.4% |
| Land and buildings | 22 | €363,024 | €351,854 | -€11,171 | -3.1% |
| Plant, machinery and equipment | 23 | €30,064 | €21,808 | -€8,256 | -27.5% |
| Furniture and vehicles | 24 | €14,114 | €19,625 | +€5,511 | +39.1% |
| Leasing and similar rights | 25 | - | €29,441 | +€29,441 | |
| Other tangible fixed assets | 26 | €48,064 | €39,070 | -€8,993 | -18.7% |
| Financial fixed assets | 28 | €850 | €850 | = | 0.0% |
| Current assets | 29/58 | €379,659 | €407,119 | +€27,461 | +7.2% |
| Stocks and contracts in progress | 3 | €123,601 | €112,160 | -€11,441 | -9.3% |
| Stocks | 30/36 | €123,601 | €112,160 | -€11,441 | -9.3% |
| Amounts receivable within one year | 40/41 | €35,069 | €27,175 | -€7,895 | -22.5% |
| Trade receivables | 40 | €32,131 | €27,175 | -€4,957 | -15.4% |
| Other amounts receivable | 41 | €2,938 | - | -€2,938 | |
| Cash at bank and in hand | 54/58 | €220,798 | €267,594 | +€46,796 | +21.2% |
| Deferred charges and accrued income | 490/1 | €190 | €190 | = | 0.0% |
| Total equity and liabilities | 10/49 | €854,084 | €881,098 | +€27,014 | +3.2% |
| Equity | 10/15 | €276,074 | €317,988 | +€41,914 | +15.2% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €16,513 | €16,513 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €3,000 | +€3,000 | |
| Reserves not available under the articles | 1311 | - | €3,000 | +€3,000 | |
| Distributable reserves | 133 | €16,513 | €13,513 | -€3,000 | -18.2% |
| Profit (loss) carried forward | 14 | €229,561 | €271,475 | +€41,914 | +18.3% |
| Amounts payable | 17/49 | €578,011 | €563,111 | -€14,900 | -2.6% |
| Amounts payable after more than one year | 17 | €392,386 | €362,320 | -€30,066 | -7.7% |
| Financial debts | 170/4 | €392,386 | €362,320 | -€30,066 | -7.7% |
| Amounts payable within one year | 42/48 | €185,624 | €200,790 | +€15,166 | +8.2% |
| Current portion of amounts payable after more than one year | 42 | €56,001 | €55,466 | -€535 | -1.0% |
| Trade debts | 44 | €77,972 | €70,339 | -€7,632 | -9.8% |
| Suppliers | 440/4 | €77,972 | €70,339 | -€7,632 | -9.8% |
| Advances received on contracts in progress | 46 | €624 | €1,205 | +€581 | +93.1% |
| Taxes, remuneration and social security | 45 | €43,178 | €69,020 | +€25,841 | +59.8% |
| Taxes | 450/3 | €38,527 | €63,206 | +€24,678 | +64.1% |
| Remuneration and social security | 454/9 | €4,651 | €5,814 | +€1,163 | +25.0% |
| Other amounts payable | 47/48 | €7,849 | €4,760 | -€3,089 | -39.4% |
| Non-recurring operating income | 76A | €8,460 | €8,557 | +€98 | +1.2% |
| Remuneration, social security and pensions | 62 | €36,100 | €46,858 | +€10,759 | +29.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,737 | €45,824 | +€7,087 | +18.3% |
| Other operating charges | 640/8 | €6,881 | €8,809 | +€1,928 | +28.0% |
| Non-recurring operating charges | 66A | €881 | €735 | -€146 | -16.5% |
| Gross operating margin | 9900 | €129,689 | €174,120 | +€44,430 | +34.3% |
| Operating profit (loss) | 9901 | €47,090 | €71,893 | +€24,803 | +52.7% |
| Financial income | 75/76B | €322 | €343 | +€21 | +6.5% |
| Recurring financial income | 75 | €322 | €343 | +€21 | +6.5% |
| Financial charges | 65/66B | €14,113 | €13,694 | -€419 | -3.0% |
| Recurring financial charges | 65 | €14,113 | €13,694 | -€419 | -3.0% |
| Profit (loss) for the period before taxes | 9903 | €33,299 | €58,542 | +€25,243 | +75.8% |
| Income taxes | 67/77 | €9,282 | €16,628 | +€7,345 | +79.1% |
| Profit (loss) for the period | 9904 | €24,016 | €41,914 | +€17,898 | +74.5% |
| Profit (loss) for the period to be appropriated | 9905 | €24,016 | €41,914 | +€17,898 | +74.5% |
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 24 October 2026 via checked.be.