Tip Top Team HR+: 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 Team HR+
Largest movements
- Receivables within one year +€10,597
up €10,597 (+10.8%), from €98,476 to €109,072
of which Trade receivables: +€8,083
- Cash -€9,573
down €9,573 (-98.7%), from €9,695 to €122
mainly Other debts (-€23,289) and Receivables within one year (-€10,597)
- Financial fixed assets -€3,000
no longer reported in 2023 (was €3,000)
- Tangible fixed assets -€1,343
down €1,343 (-37.6%), from €3,575 to €2,232
of which Plant, machinery and equipment: -€812
- Other debts -€23,289
no longer reported in 2023 (was €23,289)
- Trade debts +€11,190
up €11,190 (+26.0%), from €42,957 to €54,147
- Tax, wage and social debts +€9,908
up €9,908 (+70.1%), from €14,136 to €24,045
of which Remuneration and social security: +€9,928
- Debts after one year -€1,258
down €1,258 (-17.8%), from €7,050 to €5,792
- Staff costs +€36,795
up €36,795 (+135%), from €27,346 to €64,141
- Other operating charges -€31,985
down €31,985 (-48.5%), from €65,995 to €34,010
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €117,607 | €113,313 | -€4,294 | -3.7% |
| Fixed assets | 21/28 | €7,800 | €2,716 | -€5,084 | -65.2% |
| Intangible fixed assets | 21 | €1,225 | €484 | -€741 | -60.5% |
| Tangible fixed assets | 22/27 | €3,575 | €2,232 | -€1,343 | -37.6% |
| Plant, machinery and equipment | 23 | €2,404 | €1,592 | -€812 | -33.8% |
| Furniture and vehicles | 24 | €1,172 | €640 | -€531 | -45.3% |
| Financial fixed assets | 28 | €3,000 | - | -€3,000 | |
| Current assets | 29/58 | €109,807 | €110,597 | +€790 | +0.7% |
| Amounts receivable within one year | 40/41 | €98,476 | €109,072 | +€10,597 | +10.8% |
| Trade receivables | 40 | €98,476 | €106,558 | +€8,083 | +8.2% |
| Other amounts receivable | 41 | - | €2,514 | +€2,514 | |
| Cash at bank and in hand | 54/58 | €9,695 | €122 | -€9,573 | -98.7% |
| Deferred charges and accrued income | 490/1 | €1,637 | €1,403 | -€234 | -14.3% |
| Total equity and liabilities | 10/49 | €117,607 | €113,313 | -€4,294 | -3.7% |
| Equity | 10/15 | €25,875 | €26,175 | +€300 | +1.2% |
| Contributions | 10/11 | €3,001 | €3,001 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,874 | €23,174 | +€300 | +1.3% |
| Amounts payable | 17/49 | €91,732 | €87,138 | -€4,594 | -5.0% |
| Amounts payable after more than one year | 17 | €7,050 | €5,792 | -€1,258 | -17.8% |
| Financial debts | 170/4 | €7,050 | €5,792 | -€1,258 | -17.8% |
| Amounts payable within one year | 42/48 | €83,082 | €80,337 | -€2,745 | -3.3% |
| Current portion of amounts payable after more than one year | 42 | €2,700 | €1,715 | -€985 | -36.5% |
| Financial debts | 43 | - | €431 | +€431 | |
| Credit institutions | 430/8 | - | €431 | +€431 | |
| Trade debts | 44 | €42,957 | €54,147 | +€11,190 | +26.0% |
| Suppliers | 440/4 | €42,957 | €54,147 | +€11,190 | +26.0% |
| Taxes, remuneration and social security | 45 | €14,136 | €24,045 | +€9,908 | +70.1% |
| Taxes | 450/3 | €10,447 | €10,427 | -€20 | -0.2% |
| Remuneration and social security | 454/9 | €3,689 | €13,617 | +€9,928 | +269% |
| Other amounts payable | 47/48 | €23,289 | - | -€23,289 | |
| Accrued charges and deferred income | 492/3 | €1,601 | €1,009 | -€591 | -36.9% |
| Remuneration, social security and pensions | 62 | €27,346 | €64,141 | +€36,795 | +135% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,231 | €2,084 | -€147 | -6.6% |
| Other operating charges | 640/8 | €65,995 | €34,010 | -€31,985 | -48.5% |
| Gross operating margin | 9900 | €103,006 | €102,392 | -€613 | -0.6% |
| Operating profit (loss) | 9901 | €7,434 | €2,158 | -€5,276 | -71.0% |
| Financial income | 75/76B | - | €73 | +€73 | |
| Recurring financial income | 75 | - | €73 | +€73 | |
| Financial charges | 65/66B | €358 | €207 | -€151 | -42.3% |
| Recurring financial charges | 65 | €358 | €207 | -€151 | -42.3% |
| Profit (loss) for the period before taxes | 9903 | €7,076 | €2,025 | -€5,051 | -71.4% |
| Income taxes | 67/77 | €2,034 | €1,725 | -€309 | -15.2% |
| Profit (loss) for the period | 9904 | €5,042 | €300 | -€4,742 | -94.1% |
| Profit (loss) for the period to be appropriated | 9905 | €5,042 | €300 | -€4,742 | -94.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.