Tip Top Shop: 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 Shop
Largest movements
- Tangible fixed assets +€2,785
up €2,785 (+9.2%), from €30,395 to €33,180
of which Furniture and vehicles: +€2,785
- Cash +€1,584
up €1,584 (+29.5%), from €5,374 to €6,958
mainly Other debts (+€9,879) and Depreciation (+€2,994)
- Other debts +€9,879
up €9,879 (+45.2%), from €21,857 to €31,735
- Debts after one year -€3,580
down €3,580 (-56.8%), from €6,300 to €2,721
- Profit (loss) carried forward -€2,217
down €2,217 (-7.2%), from -€30,655 to -€32,873
- Tax, wage and social debts +€588
up €588 (+5,931%), from €10 to €598
- Gross operating margin +€3,085
up €3,085 (+70.2%), from €4,395 to €7,480
- Other operating charges +€458
up €458 (+26.2%), from €1,749 to €2,208
- Financial income +€357
up €357 (+22.3%), from €1,600 to €1,957
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 | €35,770 | €40,138 | +€4,368 | +12.2% |
| Fixed assets | 21/28 | €30,395 | €33,180 | +€2,785 | +9.2% |
| Tangible fixed assets | 22/27 | €30,395 | €33,180 | +€2,785 | +9.2% |
| Land and buildings | 22 | €21,206 | €21,206 | = | 0.0% |
| Furniture and vehicles | 24 | €9,190 | €11,974 | +€2,785 | +30.3% |
| Current assets | 29/58 | €5,374 | €6,958 | +€1,584 | +29.5% |
| Cash at bank and in hand | 54/58 | €5,374 | €6,958 | +€1,584 | +29.5% |
| Total equity and liabilities | 10/49 | €35,770 | €40,138 | +€4,368 | +12.2% |
| Equity | 10/15 | -€1,331 | -€3,548 | -€2,217 | -167% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €10,725 | €10,725 | = | 0.0% |
| Non-distributable reserves | 130/1 | €9,535 | €9,535 | = | 0.0% |
| Other | 1319 | €9,535 | €9,535 | = | 0.0% |
| Distributable reserves | 133 | €1,190 | €1,190 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,655 | -€32,873 | -€2,217 | -7.2% |
| Amounts payable | 17/49 | €37,100 | €43,686 | +€6,586 | +17.8% |
| Amounts payable after more than one year | 17 | €6,300 | €2,721 | -€3,580 | -56.8% |
| Financial debts | 170/4 | €6,300 | €2,721 | -€3,580 | -56.8% |
| Amounts payable within one year | 42/48 | €30,800 | €40,965 | +€10,165 | +33.0% |
| Current portion of amounts payable after more than one year | 42 | €3,525 | €3,580 | +€55 | +1.6% |
| Trade debts | 44 | €5,408 | €5,052 | -€356 | -6.6% |
| Suppliers | 440/4 | €5,408 | €5,052 | -€356 | -6.6% |
| Taxes, remuneration and social security | 45 | €10 | €598 | +€588 | +5,931% |
| Taxes | 450/3 | €10 | €598 | +€588 | +5,931% |
| Other amounts payable | 47/48 | €21,857 | €31,735 | +€9,879 | +45.2% |
| Non-recurring operating income | 76A | - | €1,600 | +€1,600 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,014 | €2,994 | -€20 | -0.7% |
| Other operating charges | 640/8 | €1,749 | €2,208 | +€458 | +26.2% |
| Non-recurring operating charges | 66A | - | €5,830 | +€5,830 | |
| Gross operating margin | 9900 | €4,395 | €7,480 | +€3,085 | +70.2% |
| Operating profit (loss) | 9901 | -€368 | -€3,551 | -€3,183 | -866% |
| Financial income | 75/76B | €1,600 | €1,957 | +€357 | +22.3% |
| Recurring financial income | 75 | €1,600 | €1,957 | +€357 | +22.3% |
| Financial charges | 65/66B | €454 | €484 | +€30 | +6.5% |
| Recurring financial charges | 65 | €454 | €484 | +€30 | +6.5% |
| Profit (loss) for the period before taxes | 9903 | €778 | -€2,078 | -€2,856 | |
| Income taxes | 67/77 | €164 | €140 | -€25 | -15.1% |
| Profit (loss) for the period | 9904 | €614 | -€2,217 | -€2,831 | |
| Profit (loss) for the period to be appropriated | 9905 | €614 | -€2,217 | -€2,831 |
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 27 October 2026 via checked.be.