TIP-TOP INDUSTRIE: 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 INDUSTRIE
Largest movements
- Receivables within one year -€137,476
down €137,476 (-33.8%), from €406,660 to €269,184
of which Other amounts receivable: -€70,000
- Cash +€58,245
up €58,245 (+11.6%), from €502,250 to €560,495
mainly Receivables within one year (+€137,476) and Depreciation (+€10,679)
- Tangible fixed assets +€42,715
new in 2025: €42,715
- Trade debts -€20,329
down €20,329 (-42.6%), from €47,700 to €27,371
- Tax, wage and social debts -€16,313
down €16,313 (-48.8%), from €33,429 to €17,116
of which Taxes: -€16,838
- Gross operating margin +€18,621
up €18,621 (+17.1%), from €108,752 to €127,373
- Depreciation +€10,679
new in 2025: €10,679
- Staff costs +€4,397
up €4,397 (+4.2%), from €105,563 to €109,960
- Financial income +€2,132
up €2,132 (+43.9%), from €4,856 to €6,988
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 | €1,021,170 | €991,943 | -€29,227 | -2.9% |
| Fixed assets | 21/28 | €112 | €42,827 | +€42,715 | +38,138% |
| Tangible fixed assets | 22/27 | - | €42,715 | +€42,715 | |
| Furniture and vehicles | 24 | - | €42,715 | +€42,715 | |
| Financial fixed assets | 28 | €112 | €112 | = | 0.0% |
| Current assets | 29/58 | €1,021,058 | €949,116 | -€71,942 | -7.0% |
| Stocks and contracts in progress | 3 | €64,077 | €71,366 | +€7,289 | +11.4% |
| Stocks | 30/36 | €64,077 | €71,366 | +€7,289 | +11.4% |
| Amounts receivable within one year | 40/41 | €406,660 | €269,184 | -€137,476 | -33.8% |
| Trade receivables | 40 | €236,660 | €169,184 | -€67,476 | -28.5% |
| Other amounts receivable | 41 | €170,000 | €100,000 | -€70,000 | -41.2% |
| Current investments | 50/53 | €48,071 | €48,071 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €502,250 | €560,495 | +€58,245 | +11.6% |
| Total equity and liabilities | 10/49 | €1,021,170 | €991,943 | -€29,227 | -2.9% |
| Equity | 10/15 | €940,041 | €947,456 | +€7,415 | +0.8% |
| Contributions | 10/11 | €89,242 | €89,242 | = | 0.0% |
| Capital | 10 | €89,242 | €89,242 | = | 0.0% |
| Issued capital | 100 | €89,242 | €89,242 | = | 0.0% |
| Reserves | 13 | €676,618 | €676,618 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,924 | €8,924 | = | 0.0% |
| Legal reserve | 130 | €8,924 | €8,924 | = | 0.0% |
| Tax-exempt reserves | 132 | €38,089 | €38,089 | = | 0.0% |
| Distributable reserves | 133 | €629,605 | €629,605 | = | 0.0% |
| Profit (loss) carried forward | 14 | €174,181 | €181,596 | +€7,415 | +4.3% |
| Amounts payable | 17/49 | €81,129 | €44,487 | -€36,642 | -45.2% |
| Amounts payable within one year | 42/48 | €81,129 | €44,487 | -€36,642 | -45.2% |
| Trade debts | 44 | €47,700 | €27,371 | -€20,329 | -42.6% |
| Suppliers | 440/4 | €47,700 | €27,371 | -€20,329 | -42.6% |
| Taxes, remuneration and social security | 45 | €33,429 | €17,116 | -€16,313 | -48.8% |
| Taxes | 450/3 | €21,848 | €5,010 | -€16,838 | -77.1% |
| Remuneration and social security | 454/9 | €11,581 | €12,106 | +€525 | +4.5% |
| Remuneration, social security and pensions | 62 | €105,563 | €109,960 | +€4,397 | +4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €10,679 | +€10,679 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €0 | = | |
| Other operating charges | 640/8 | €4,008 | €4,158 | +€150 | +3.7% |
| Gross operating margin | 9900 | €108,752 | €127,373 | +€18,621 | +17.1% |
| Operating profit (loss) | 9901 | -€819 | €2,576 | +€3,395 | |
| Financial income | 75/76B | €4,856 | €6,988 | +€2,132 | +43.9% |
| Recurring financial income | 75 | €4,856 | €6,988 | +€2,132 | +43.9% |
| Financial charges | 65/66B | €123 | €112 | -€11 | -8.9% |
| Recurring financial charges | 65 | €123 | €112 | -€11 | -8.9% |
| Profit (loss) for the period before taxes | 9903 | €3,914 | €9,452 | +€5,538 | +141% |
| Income taxes | 67/77 | €1,523 | €2,037 | +€514 | +33.7% |
| Profit (loss) for the period | 9904 | €2,391 | €7,415 | +€5,024 | +210% |
| Profit (loss) for the period to be appropriated | 9905 | €2,391 | €7,415 | +€5,024 | +210% |
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 26 October 2026 via checked.be.