Tipi.ca: 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.
Tipi.ca
Largest movements
- Cash +€64,263
up €64,263 (+62.7%), from €102,482 to €166,745
mainly Net result for the year (+€34,170) and Receivables within one year (+€27,388)
- Receivables within one year -€27,388
no longer reported in 2025 (was €27,388)
- Receivables after one year +€19,800
up €19,800 (+76.5%), from €25,888 to €45,688
- Intangible fixed assets -€8,150
down €8,150 (-11.5%), from €70,633 to €62,483
- Tangible fixed assets -€7,350
down €7,350 (-33.1%), from €22,197 to €14,847
of which Furniture and vehicles: -€6,092
- Reserves +€34,000
up €34,000 (+30.4%), from €112,000 to €146,000
- Debts after one year -€18,721
down €18,721 (-18.0%), from €104,067 to €85,345
- Tax, wage and social debts +€12,295
up €12,295 (+37.3%), from €32,921 to €45,216
- Short-term financial debts +€11,256
new in 2025: €11,256
- Gross operating margin -€99,199
down €99,199 (-59.9%), from €165,540 to €66,341
- Taxes -€23,442
down €23,442 (-72.7%), from €32,254 to €8,812
- Financial charges +€7,804
up €7,804 (+873.5%), from €893 to €8,697
- Depreciation -€5,054
down €5,054 (-27.3%), from €18,506 to €13,452
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 | €279,639 | €316,684 | +€37,045 | +13.2% |
| Fixed assets | 21/28 | €92,831 | €77,331 | -€15,500 | -16.7% |
| Intangible fixed assets | 21 | €70,633 | €62,483 | -€8,150 | -11.5% |
| Tangible fixed assets | 22/27 | €22,197 | €14,847 | -€7,350 | -33.1% |
| Land and buildings | 22 | €4,591 | €3,899 | -€692 | -15.1% |
| Plant, machinery and equipment | 23 | €2,926 | €2,360 | -€565 | -19.3% |
| Furniture and vehicles | 24 | €14,681 | €8,588 | -€6,092 | -41.5% |
| Current assets | 29/58 | €186,808 | €239,353 | +€52,545 | +28.1% |
| Amounts receivable after more than one year | 29 | €25,888 | €45,688 | +€19,800 | +76.5% |
| Other amounts receivable | 291 | €25,888 | €45,688 | +€19,800 | +76.5% |
| Stocks and contracts in progress | 3 | €31,051 | €25,707 | -€5,344 | -17.2% |
| Stocks | 30/36 | €31,051 | €25,707 | -€5,344 | -17.2% |
| Amounts receivable within one year | 40/41 | €27,388 | - | -€27,388 | |
| Trade receivables | 40 | €27,388 | - | -€27,388 | |
| Cash at bank and in hand | 54/58 | €102,482 | €166,745 | +€64,263 | +62.7% |
| Deferred charges and accrued income | 490/1 | - | €1,213 | +€1,213 | |
| Total equity and liabilities | 10/49 | €279,639 | €316,684 | +€37,045 | +13.2% |
| Equity | 10/15 | €114,763 | €148,933 | +€34,170 | +29.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €112,000 | €146,000 | +€34,000 | +30.4% |
| Distributable reserves | 133 | €112,000 | €146,000 | +€34,000 | +30.4% |
| Profit (loss) carried forward | 14 | €763 | €933 | +€170 | +22.3% |
| Amounts payable | 17/49 | €164,876 | €167,751 | +€2,875 | +1.7% |
| Amounts payable after more than one year | 17 | €104,067 | €85,345 | -€18,721 | -18.0% |
| Financial debts | 170/4 | €104,067 | €85,345 | -€18,721 | -18.0% |
| Amounts payable within one year | 42/48 | €60,810 | €82,406 | +€21,596 | +35.5% |
| Financial debts | 43 | - | €11,256 | +€11,256 | |
| Other loans | 439 | - | €11,256 | +€11,256 | |
| Trade debts | 44 | €20,198 | €20,718 | +€520 | +2.6% |
| Suppliers | 440/4 | €20,198 | €20,718 | +€520 | +2.6% |
| Advances received on contracts in progress | 46 | €1,791 | €401 | -€1,390 | -77.6% |
| Taxes, remuneration and social security | 45 | €32,921 | €45,216 | +€12,295 | +37.3% |
| Taxes | 450/3 | €32,921 | €45,216 | +€12,295 | +37.3% |
| Other amounts payable | 47/48 | €5,900 | €4,815 | -€1,084 | -18.4% |
| Non-recurring operating income | 76A | €1,358 | €6,404 | +€5,046 | +371.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,506 | €13,452 | -€5,054 | -27.3% |
| Other operating charges | 640/8 | €1,166 | €1,819 | +€653 | +56.0% |
| Gross operating margin | 9900 | €165,540 | €66,341 | -€99,199 | -59.9% |
| Operating profit (loss) | 9901 | €145,868 | €51,070 | -€94,798 | -65.0% |
| Financial income | 75/76B | €42 | €609 | +€567 | +1342.7% |
| Recurring financial income | 75 | €42 | €609 | +€567 | +1342.7% |
| Financial charges | 65/66B | €893 | €8,697 | +€7,804 | +873.5% |
| Recurring financial charges | 65 | €893 | €8,697 | +€7,804 | +873.5% |
| Profit (loss) for the period before taxes | 9903 | €145,017 | €42,983 | -€102,034 | -70.4% |
| Income taxes | 67/77 | €32,254 | €8,812 | -€23,442 | -72.7% |
| Profit (loss) for the period | 9904 | €112,763 | €34,170 | -€78,592 | -69.7% |
| Profit (loss) for the period to be appropriated | 9905 | €112,763 | €34,170 | -€78,592 | -69.7% |
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 1 October 2026 via checked.be.