Tip Top Performance: what changed
Two fiscal 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 Performance
Largest movements
- Receivables within one year +€11,829
up €11,829 (+97.0%), from €12,196 to €24,025
- Cash +€6,077
up €6,077 (+100.9%), from €6,023 to €12,099
mainly Net result for the year (+€17,156) and Other debts (+€10,772)
- Deferred charges and accrued income +€855
up €855 (+200.3%), from €427 to €1,282
- Other debts +€10,772
up €10,772 (+619.4%), from €1,739 to €12,511
- Profit (loss) carried forward +€5,356
up €5,356 (+184.9%), from €2,897 to €8,254
- Tax, wage and social debts +€4,034
up €4,034 (+61.0%), from €6,612 to €10,646
of which Taxes: +€4,034
- Trade debts -€1,626
down €1,626 (-26.3%), from €6,193 to €4,567
- Gross operating margin +€24,742
up €24,742 (+514.5%), from €4,809 to €29,551
- Taxes +€7,685
up €7,685 (+274.2%), from €2,802 to €10,488
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 | €20,941 | €39,477 | +€18,536 | +88.5% |
| Fixed assets | 21/28 | €2,295 | €2,071 | -€224 | -9.8% |
| Tangible fixed assets | 22/27 | €2,045 | €1,821 | -€224 | -11.0% |
| Furniture and vehicles | 24 | €2,045 | €1,821 | -€224 | -11.0% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €18,646 | €37,406 | +€18,760 | +100.6% |
| Amounts receivable within one year | 40/41 | €12,196 | €24,025 | +€11,829 | +97.0% |
| Trade receivables | 40 | €12,196 | €24,025 | +€11,829 | +97.0% |
| Cash at bank and in hand | 54/58 | €6,023 | €12,099 | +€6,077 | +100.9% |
| Deferred charges and accrued income | 490/1 | €427 | €1,282 | +€855 | +200.3% |
| Total equity and liabilities | 10/49 | €20,941 | €39,477 | +€18,536 | +88.5% |
| Equity | 10/15 | €6,397 | €11,754 | +€5,356 | +83.7% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,897 | €8,254 | +€5,356 | +184.9% |
| Amounts payable | 17/49 | €14,544 | €27,724 | +€13,180 | +90.6% |
| Amounts payable within one year | 42/48 | €14,544 | €27,724 | +€13,180 | +90.6% |
| Trade debts | 44 | €6,193 | €4,567 | -€1,626 | -26.3% |
| Suppliers | 440/4 | €6,193 | €4,567 | -€1,626 | -26.3% |
| Taxes, remuneration and social security | 45 | €6,612 | €10,646 | +€4,034 | +61.0% |
| Taxes | 450/3 | €4,339 | €8,372 | +€4,034 | +93.0% |
| Remuneration and social security | 454/9 | €2,273 | €2,273 | = | 0.0% |
| Other amounts payable | 47/48 | €1,739 | €12,511 | +€10,772 | +619.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,588 | €1,368 | -€220 | -13.9% |
| Other operating charges | 640/8 | €397 | €400 | +€3 | +0.7% |
| Gross operating margin | 9900 | €4,809 | €29,551 | +€24,742 | +514.5% |
| Operating profit (loss) | 9901 | €2,823 | €27,784 | +€24,960 | +884.0% |
| Financial income | 75/76B | €10 | €0 | -€10 | -99.8% |
| Recurring financial income | 75 | €10 | €0 | -€10 | -99.8% |
| Financial charges | 65/66B | €145 | €139 | -€5 | -3.6% |
| Recurring financial charges | 65 | €145 | €139 | -€5 | -3.6% |
| Profit (loss) for the period before taxes | 9903 | €2,689 | €27,644 | +€24,955 | +928.1% |
| Income taxes | 67/77 | €2,802 | €10,488 | +€7,685 | +274.2% |
| Profit (loss) for the period | 9904 | -€114 | €17,156 | +€17,270 | |
| Profit (loss) for the period to be appropriated | 9905 | -€114 | €17,156 | +€17,270 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.