TIP TOP TOIT: 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 TOIT
Largest movements
- Stocks and contracts -€8,110
down €8,110 (-43.1%), from €18,828 to €10,718
- Tangible fixed assets -€4,966
down €4,966 (-69.3%), from €7,165 to €2,199
of which Furniture and vehicles: -€3,549
- Receivables within one year -€2,484
down €2,484 (-54.0%), from €4,604 to €2,120
of which Other amounts receivable: -€2,421
- Cash +€1,623
up €1,623 (+68.7%), from €2,364 to €3,988
mainly Stocks and contracts (+€8,110) and Depreciation (+€5,693)
- Intangible fixed assets -€557
down €557 (-20.9%), from €2,663 to €2,106
- Profit (loss) carried forward -€10,844
down €10,844, from €199 to -€10,645
- Current portion of long-term debt -€3,023
no longer reported in 2025 (was €3,023)
- Other debts -€1,307
down €1,307 (-5.8%), from €22,707 to €21,399
- Tax, wage and social debts +€533
up €533 (+5,132%), from €10 to €544
- Gross operating margin -€20,804
down €20,804, from €16,966 to -€3,839
- Depreciation -€5,617
down €5,617 (-49.7%), from €11,310 to €5,693
- Staff costs +€2,330
up €2,330, from -€1,679 to €651
- Financial income -€569
down €569 (-60.0%), from €948 to €379
- Other operating charges -€406
down €406 (-38.6%), from €1,053 to €647
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 | €36,927 | €22,298 | -€14,629 | -39.6% |
| Fixed assets | 21/28 | €10,028 | €4,505 | -€5,523 | -55.1% |
| Intangible fixed assets | 21 | €2,663 | €2,106 | -€557 | -20.9% |
| Tangible fixed assets | 22/27 | €7,165 | €2,199 | -€4,966 | -69.3% |
| Plant, machinery and equipment | 23 | €3,551 | €2,134 | -€1,417 | -39.9% |
| Furniture and vehicles | 24 | €3,614 | €65 | -€3,549 | -98.2% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €26,899 | €17,793 | -€9,107 | -33.9% |
| Stocks and contracts in progress | 3 | €18,828 | €10,718 | -€8,110 | -43.1% |
| Stocks | 30/36 | €18,828 | €10,718 | -€8,110 | -43.1% |
| Amounts receivable within one year | 40/41 | €4,604 | €2,120 | -€2,484 | -54.0% |
| Trade receivables | 40 | €2,184 | €2,120 | -€64 | -2.9% |
| Other amounts receivable | 41 | €2,421 | - | -€2,421 | |
| Cash at bank and in hand | 54/58 | €2,364 | €3,988 | +€1,623 | +68.7% |
| Deferred charges and accrued income | 490/1 | €1,103 | €967 | -€136 | -12.3% |
| Total equity and liabilities | 10/49 | €36,927 | €22,298 | -€14,629 | -39.6% |
| Equity | 10/15 | €10,199 | -€645 | -€10,844 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €199 | -€10,645 | -€10,844 | |
| Amounts payable | 17/49 | €26,728 | €22,943 | -€3,785 | -14.2% |
| Amounts payable within one year | 42/48 | €26,728 | €22,943 | -€3,785 | -14.2% |
| Current portion of amounts payable after more than one year | 42 | €3,023 | - | -€3,023 | |
| Trade debts | 44 | €988 | €1,000 | +€12 | +1.2% |
| Suppliers | 440/4 | €988 | €1,000 | +€12 | +1.2% |
| Taxes, remuneration and social security | 45 | €10 | €544 | +€533 | +5,132% |
| Taxes | 450/3 | €10 | €544 | +€533 | +5,132% |
| Other amounts payable | 47/48 | €22,707 | €21,399 | -€1,307 | -5.8% |
| Remuneration, social security and pensions | 62 | -€1,679 | €651 | +€2,330 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,310 | €5,693 | -€5,617 | -49.7% |
| Other operating charges | 640/8 | €1,053 | €647 | -€406 | -38.6% |
| Non-recurring operating charges | 66A | €580 | €278 | -€302 | -52.0% |
| Gross operating margin | 9900 | €16,966 | -€3,839 | -€20,804 | |
| Operating profit (loss) | 9901 | €5,701 | -€11,108 | -€16,809 | |
| Financial income | 75/76B | €948 | €379 | -€569 | -60.0% |
| Recurring financial income | 75 | €948 | €379 | -€569 | -60.0% |
| Financial charges | 65/66B | €293 | €115 | -€178 | -60.9% |
| Recurring financial charges | 65 | €293 | €115 | -€178 | -60.9% |
| Profit (loss) for the period before taxes | 9903 | €6,356 | -€10,844 | -€17,200 | |
| Profit (loss) for the period | 9904 | €6,356 | -€10,844 | -€17,200 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,356 | -€10,844 | -€17,200 |
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 18 October 2026 via checked.be.