TIPI ARCHITECTES: 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.
TIPI ARCHITECTES
Largest movements
- Receivables within one year -€12,518
down €12,518 (-67.4%), from €18,572 to €6,054
of which Other amounts receivable: -€7,343
- Tangible fixed assets +€2,162
up €2,162 (+53.6%), from €4,030 to €6,192
of which Furniture and vehicles: +€3,414
- Deferred charges and accrued income +€2,073
up €2,073 (+66.3%), from €3,126 to €5,198
- Tax, wage and social debts -€9,460
down €9,460 (-59.9%), from €15,790 to €6,330
- Short-term financial debts +€1,584
up €1,584 (+147.4%), from €1,074 to €2,658
- Profit (loss) carried forward -€804
down €804 (-10.8%), from -€7,445 to -€8,249
- Accrued charges and deferred income +€613
new in 2025: €613
- Trade debts -€470
down €470 (-14.1%), from €3,333 to €2,863
- Gross operating margin +€14,316
up €14,316, from -€10,658 to €3,658
- Depreciation +€760
up €760 (+41.3%), from €1,839 to €2,598
- Financial charges +€216
up €216 (+55.5%), from €389 to €605
- Other operating charges +€166
up €166 (+17.4%), from €953 to €1,119
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €25,752 | €17,469 | -€8,283 | -32.2% |
| Fixed assets | 21/28 | €4,055 | €6,217 | +€2,162 | +53.3% |
| Tangible fixed assets | 22/27 | €4,030 | €6,192 | +€2,162 | +53.6% |
| Plant, machinery and equipment | 23 | €2,274 | €1,022 | -€1,252 | -55.1% |
| Furniture and vehicles | 24 | €1,757 | €5,170 | +€3,414 | +194.3% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €21,697 | €11,252 | -€10,445 | -48.1% |
| Amounts receivable within one year | 40/41 | €18,572 | €6,054 | -€12,518 | -67.4% |
| Trade receivables | 40 | €11,220 | €6,045 | -€5,175 | -46.1% |
| Other amounts receivable | 41 | €7,352 | €9 | -€7,343 | -99.9% |
| Deferred charges and accrued income | 490/1 | €3,126 | €5,198 | +€2,073 | +66.3% |
| Total equity and liabilities | 10/49 | €25,752 | €17,469 | -€8,283 | -32.2% |
| Equity | 10/15 | €5,555 | €4,751 | -€804 | -14.5% |
| Contributions | 10/11 | €13,000 | €13,000 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€7,445 | -€8,249 | -€804 | -10.8% |
| Amounts payable | 17/49 | €20,197 | €12,718 | -€7,479 | -37.0% |
| Amounts payable within one year | 42/48 | €20,197 | €12,105 | -€8,092 | -40.1% |
| Financial debts | 43 | €1,074 | €2,658 | +€1,584 | +147.4% |
| Credit institutions | 430/8 | €1,074 | €2,658 | +€1,584 | +147.4% |
| Trade debts | 44 | €3,333 | €2,863 | -€470 | -14.1% |
| Suppliers | 440/4 | €3,333 | €2,863 | -€470 | -14.1% |
| Taxes, remuneration and social security | 45 | €15,790 | €6,330 | -€9,460 | -59.9% |
| Taxes | 450/3 | €15,790 | €6,330 | -€9,460 | -59.9% |
| Other amounts payable | 47/48 | - | €254 | +€254 | |
| Accrued charges and deferred income | 492/3 | - | €613 | +€613 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,839 | €2,598 | +€760 | +41.3% |
| Other operating charges | 640/8 | €953 | €1,119 | +€166 | +17.4% |
| Gross operating margin | 9900 | -€10,658 | €3,658 | +€14,316 | |
| Operating profit (loss) | 9901 | -€13,450 | -€59 | +€13,390 | +99.6% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €389 | €605 | +€216 | +55.5% |
| Recurring financial charges | 65 | €389 | €605 | +€216 | +55.5% |
| Profit (loss) for the period before taxes | 9903 | -€13,839 | -€664 | +€13,175 | +95.2% |
| Income taxes | 67/77 | €140 | €141 | +€1 | +1.0% |
| Profit (loss) for the period | 9904 | -€13,978 | -€804 | +€13,174 | +94.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,978 | -€804 | +€13,174 | +94.2% |
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 12 October 2026 via checked.be.