TIP TOQUE: 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 TOQUE
Largest movements
- Tangible fixed assets +€28,875
up €28,875 (+71.9%), from €40,139 to €69,015
of which Other tangible fixed assets: +€37,150
- Receivables within one year +€9,396
up €9,396 (+42.3%), from €22,229 to €31,625
of which Trade receivables: +€9,990
- Cash -€7,332
down €7,332 (-26.7%), from €27,438 to €20,107
mainly Investment in fixed assets (net) (-€44,681) and Advances received (-€18,750)
- Stocks and contracts -€3,850
down €3,850 (-46.1%), from €8,348 to €4,498
- Deferred charges and accrued income -€3,242
down €3,242 (-74.9%), from €4,328 to €1,086
- Debts after one year +€28,331
up €28,331 (+356.2%), from €7,954 to €36,285
- Profit (loss) carried forward +€24,008
up €24,008, from -€14,988 to €9,019
- Advances received -€18,750
down €18,750 (-70.1%), from €26,750 to €8,000
- Other debts -€6,664
down €6,664 (-21.7%), from €30,737 to €24,073
- Trade debts -€2,791
down €2,791 (-53.2%), from €5,251 to €2,460
- Staff costs -€54,023
down €54,023 (-50.8%), from €106,434 to €52,411
- Gross operating margin -€13,471
down €13,471 (-12.3%), from €109,882 to €96,411
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 | €102,589 | €126,435 | +€23,847 | +23.2% |
| Fixed assets | 21/28 | €40,244 | €69,120 | +€28,875 | +71.7% |
| Tangible fixed assets | 22/27 | €40,139 | €69,015 | +€28,875 | +71.9% |
| Plant, machinery and equipment | 23 | €630 | €258 | -€372 | -59.1% |
| Furniture and vehicles | 24 | €7,174 | €556 | -€6,618 | -92.3% |
| Leasing and similar rights | 25 | €3,440 | €2,156 | -€1,284 | -37.3% |
| Other tangible fixed assets | 26 | €28,895 | €66,045 | +€37,150 | +128.6% |
| Financial fixed assets | 28 | €105 | €105 | = | 0.0% |
| Current assets | 29/58 | €62,344 | €57,316 | -€5,029 | -8.1% |
| Stocks and contracts in progress | 3 | €8,348 | €4,498 | -€3,850 | -46.1% |
| Stocks | 30/36 | €8,348 | €4,498 | -€3,850 | -46.1% |
| Amounts receivable within one year | 40/41 | €22,229 | €31,625 | +€9,396 | +42.3% |
| Trade receivables | 40 | €12,897 | €22,887 | +€9,990 | +77.5% |
| Other amounts receivable | 41 | €9,332 | €8,738 | -€594 | -6.4% |
| Cash at bank and in hand | 54/58 | €27,438 | €20,107 | -€7,332 | -26.7% |
| Deferred charges and accrued income | 490/1 | €4,328 | €1,086 | -€3,242 | -74.9% |
| Total equity and liabilities | 10/49 | €102,589 | €126,435 | +€23,847 | +23.2% |
| Equity | 10/15 | €4,998 | €29,006 | +€24,008 | +480.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €13,786 | €13,786 | = | 0.0% |
| Distributable reserves | 133 | €13,786 | €13,786 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,988 | €9,019 | +€24,008 | |
| Amounts payable | 17/49 | €97,591 | €97,430 | -€161 | -0.2% |
| Amounts payable after more than one year | 17 | €7,954 | €36,285 | +€28,331 | +356.2% |
| Financial debts | 170/4 | €7,954 | €36,285 | +€28,331 | +356.2% |
| Amounts payable within one year | 42/48 | €89,637 | €61,145 | -€28,492 | -31.8% |
| Current portion of amounts payable after more than one year | 42 | €12,707 | €15,033 | +€2,326 | +18.3% |
| Trade debts | 44 | €5,251 | €2,460 | -€2,791 | -53.2% |
| Suppliers | 440/4 | €5,251 | €2,460 | -€2,791 | -53.2% |
| Advances received on contracts in progress | 46 | €26,750 | €8,000 | -€18,750 | -70.1% |
| Taxes, remuneration and social security | 45 | €14,193 | €11,579 | -€2,613 | -18.4% |
| Taxes | 450/3 | €7,265 | €6,234 | -€1,030 | -14.2% |
| Remuneration and social security | 454/9 | €6,928 | €5,345 | -€1,583 | -22.9% |
| Other amounts payable | 47/48 | €30,737 | €24,073 | -€6,664 | -21.7% |
| Remuneration, social security and pensions | 62 | €106,434 | €52,411 | -€54,023 | -50.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,338 | €15,806 | +€468 | +3.1% |
| Other operating charges | 640/8 | €1,230 | €2,303 | +€1,073 | +87.3% |
| Gross operating margin | 9900 | €109,882 | €96,411 | -€13,471 | -12.3% |
| Operating profit (loss) | 9901 | -€13,120 | €25,891 | +€39,011 | |
| Financial income | 75/76B | €18 | €172 | +€153 | +835.1% |
| Recurring financial income | 75 | €18 | €172 | +€153 | +835.1% |
| Financial charges | 65/66B | €1,887 | €2,067 | +€180 | +9.5% |
| Recurring financial charges | 65 | €1,887 | €2,067 | +€180 | +9.5% |
| Profit (loss) for the period before taxes | 9903 | -€14,988 | €23,996 | +€38,984 | |
| Income taxes | 67/77 | - | €838 | +€838 | |
| Profit (loss) for the period | 9904 | -€14,988 | €23,158 | +€38,146 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,988 | €23,158 | +€38,146 |
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 30 September 2026 via checked.be.