TIP TOP CONSTRUCT: 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 CONSTRUCT
Largest movements
- Cash -€12,830
down €12,830 (-95.9%), from €13,381 to €552
mainly Deferred charges and accrued income (-€10,214) and Receivables within one year (-€7,343)
- Deferred charges and accrued income +€10,214
up €10,214 (+1604.3%), from €637 to €10,851
- Receivables within one year +€7,343
up €7,343 (+45.8%), from €16,027 to €23,370
of which Other amounts receivable: +€7,066
- Tangible fixed assets -€3,782
down €3,782 (-55.2%), from €6,855 to €3,073
- Trade debts +€4,921
up €4,921 (+87.6%), from €5,618 to €10,539
- Tax, wage and social debts -€4,116
down €4,116 (-62.5%), from €6,581 to €2,465
- Gross operating margin -€7,408
down €7,408 (-35.0%), from €21,151 to €13,743
- Other operating charges +€6,834
up €6,834 (+777.3%), from €879 to €7,713
- Taxes -€1,629
down €1,629 (-41.7%), from €3,911 to €2,281
- Financial income +€470
up €470 (+198.9%), from €236 to €707
of which Financial income: +€470
- Staff costs +€342
new in 2025: €342
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.
Cash bridge derived
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 | €36,900 | €37,845 | +€945 | +2.6% |
| Fixed assets | 21/28 | €6,855 | €3,073 | -€3,782 | -55.2% |
| Tangible fixed assets | 22/27 | €6,855 | €3,073 | -€3,782 | -55.2% |
| Furniture and vehicles | 24 | €6,855 | €3,073 | -€3,782 | -55.2% |
| Current assets | 29/58 | €30,045 | €34,772 | +€4,727 | +15.7% |
| Amounts receivable within one year | 40/41 | €16,027 | €23,370 | +€7,343 | +45.8% |
| Trade receivables | 40 | €7,088 | €7,365 | +€277 | +3.9% |
| Other amounts receivable | 41 | €8,939 | €16,005 | +€7,066 | +79.0% |
| Cash at bank and in hand | 54/58 | €13,381 | €552 | -€12,830 | -95.9% |
| Deferred charges and accrued income | 490/1 | €637 | €10,851 | +€10,214 | +1604.3% |
| Total equity and liabilities | 10/49 | €36,900 | €37,845 | +€945 | +2.6% |
| Equity | 10/15 | €24,700 | €24,841 | +€140 | +0.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,700 | €22,841 | +€140 | +0.6% |
| Amounts payable | 17/49 | €12,200 | €13,005 | +€805 | +6.6% |
| Amounts payable within one year | 42/48 | €12,200 | €13,005 | +€805 | +6.6% |
| Trade debts | 44 | €5,618 | €10,539 | +€4,921 | +87.6% |
| Suppliers | 440/4 | €5,618 | €10,539 | +€4,921 | +87.6% |
| Taxes, remuneration and social security | 45 | €6,581 | €2,465 | -€4,116 | -62.5% |
| Taxes | 450/3 | €6,581 | €2,465 | -€4,116 | -62.5% |
| Remuneration, social security and pensions | 62 | - | €342 | +€342 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,782 | €3,782 | = | 0.0% |
| Other operating charges | 640/8 | €879 | €7,713 | +€6,834 | +777.3% |
| Gross operating margin | 9900 | €21,151 | €13,743 | -€7,408 | -35.0% |
| Operating profit (loss) | 9901 | €16,490 | €1,905 | -€14,585 | -88.4% |
| Financial income | 75/76B | €236 | €707 | +€470 | +198.9% |
| Recurring financial income | 75 | €236 | €707 | +€470 | +198.9% |
| Non-recurring financial income | 76B | €236 | €707 | +€470 | +198.9% |
| Financial charges | 65/66B | €76 | €190 | +€114 | +151.2% |
| Recurring financial charges | 65 | €76 | €190 | +€114 | +151.2% |
| Non-recurring financial charges | 66B | €76 | €190 | +€114 | +151.2% |
| Profit (loss) for the period before taxes | 9903 | €16,650 | €2,421 | -€14,229 | -85.5% |
| Income taxes | 67/77 | €3,911 | €2,281 | -€1,629 | -41.7% |
| Profit (loss) for the period | 9904 | €12,740 | €140 | -€12,600 | -98.9% |
| Profit (loss) for the period to be appropriated | 9905 | €12,740 | €140 | -€12,600 | -98.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.