TIP TOP MAINTENANCE: 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 MAINTENANCE
Largest movements
- Cash +€20,451
up €20,451 (+26559.7%), from €77 to €20,528
mainly Net result for the year (+€21,971) and Depreciation (+€8,207)
- Tangible fixed assets -€5,815
down €5,815 (-38.7%), from €15,034 to €9,219
- Profit (loss) carried forward +€21,971
up €21,971, from -€649 to €21,322
- Other debts -€7,046
down €7,046 (-30.8%), from €22,856 to €15,810
- Gross operating margin +€24,739
up €24,739 (+322.5%), from €7,671 to €32,410
- Write-downs +€1,496
new in 2025: €1,496
- Other operating charges -€772
no longer reported in 2025 (was €772)
- Staff costs +€721
new in 2025: €721
- Depreciation +€691
up €691 (+9.2%), from €7,516 to €8,207
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 | €25,308 | €40,132 | +€14,824 | +58.6% |
| Fixed assets | 21/28 | €15,034 | €9,219 | -€5,815 | -38.7% |
| Tangible fixed assets | 22/27 | €15,034 | €9,219 | -€5,815 | -38.7% |
| Furniture and vehicles | 24 | €15,034 | €9,219 | -€5,815 | -38.7% |
| Current assets | 29/58 | €10,274 | €30,913 | +€20,639 | +200.9% |
| Amounts receivable within one year | 40/41 | €10,197 | €10,385 | +€188 | +1.8% |
| Trade receivables | 40 | €8,105 | €6,308 | -€1,797 | -22.2% |
| Other amounts receivable | 41 | €2,092 | €4,077 | +€1,985 | +94.9% |
| Cash at bank and in hand | 54/58 | €77 | €20,528 | +€20,451 | +26559.7% |
| Total equity and liabilities | 10/49 | €25,308 | €40,132 | +€14,824 | +58.6% |
| Equity | 10/15 | €2,351 | €24,322 | +€21,971 | +934.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€649 | €21,322 | +€21,971 | |
| Amounts payable | 17/49 | €22,957 | €15,810 | -€7,147 | -31.1% |
| Amounts payable within one year | 42/48 | €22,957 | €15,810 | -€7,147 | -31.1% |
| Trade debts | 44 | €101 | - | -€101 | |
| Suppliers | 440/4 | €101 | - | -€101 | |
| Other amounts payable | 47/48 | €22,856 | €15,810 | -€7,046 | -30.8% |
| Remuneration, social security and pensions | 62 | - | €721 | +€721 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,516 | €8,207 | +€691 | +9.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,496 | +€1,496 | |
| Other operating charges | 640/8 | €772 | - | -€772 | |
| Gross operating margin | 9900 | €7,671 | €32,410 | +€24,739 | +322.5% |
| Operating profit (loss) | 9901 | -€617 | €21,986 | +€22,603 | |
| Financial income | 75/76B | - | €31 | +€31 | |
| Recurring financial income | 75 | - | €31 | +€31 | |
| Financial charges | 65/66B | €32 | €39 | +€7 | +21.9% |
| Recurring financial charges | 65 | €32 | €39 | +€7 | +21.9% |
| Profit (loss) for the period before taxes | 9903 | -€649 | €21,978 | +€22,627 | |
| Income taxes | 67/77 | - | €7 | +€7 | |
| Profit (loss) for the period | 9904 | -€649 | €21,971 | +€22,620 | |
| Profit (loss) for the period to be appropriated | 9905 | -€649 | €21,971 | +€22,620 |
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 10 October 2026 via checked.be.