TIPI CONSULT: 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 CONSULT
Largest movements
- Cash +€54,306
up €54,306 (+84.2%), from €64,472 to €118,778
mainly Net result for the year (+€78,721) and Depreciation (+€8,713)
- Tangible fixed assets +€14,126
up €14,126 (+89.6%), from €15,758 to €29,884
of which Furniture and vehicles: +€15,514
- Deferred charges and accrued income -€6,151
down €6,151 (-69.7%), from €8,825 to €2,674
- Receivables within one year -€4,302
down €4,302 (-68.8%), from €6,257 to €1,954
of which Trade receivables: -€2,651
- Reserves +€78,721
up €78,721 (+264.8%), from €29,731 to €108,452
of which Distributable reserves: +€78,721
- Other debts -€21,357
down €21,357 (-78.5%), from €27,215 to €5,857
- Tax, wage and social debts +€4,970
up €4,970 (+27.0%), from €18,439 to €23,409
of which Taxes: +€4,970
- Trade debts -€4,340
down €4,340 (-58.0%), from €7,489 to €3,149
- Gross operating margin +€76,347
up €76,347 (+170.7%), from €44,738 to €121,085
- Taxes +€19,284
up €19,284 (+157.8%), from €12,217 to €31,501
- Depreciation +€5,431
up €5,431 (+165.5%), from €3,281 to €8,713
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 | €95,311 | €153,291 | +€57,979 | +60.8% |
| Fixed assets | 21/28 | €15,758 | €29,884 | +€14,126 | +89.6% |
| Tangible fixed assets | 22/27 | €15,758 | €29,884 | +€14,126 | +89.6% |
| Plant, machinery and equipment | 23 | €434 | €284 | -€150 | -34.6% |
| Furniture and vehicles | 24 | €7,077 | €22,592 | +€15,514 | +219.2% |
| Other tangible fixed assets | 26 | €8,247 | €7,008 | -€1,239 | -15.0% |
| Current assets | 29/58 | €79,554 | €123,407 | +€43,853 | +55.1% |
| Amounts receivable within one year | 40/41 | €6,257 | €1,954 | -€4,302 | -68.8% |
| Trade receivables | 40 | €3,795 | €1,144 | -€2,651 | -69.9% |
| Other amounts receivable | 41 | €2,462 | €810 | -€1,651 | -67.1% |
| Cash at bank and in hand | 54/58 | €64,472 | €118,778 | +€54,306 | +84.2% |
| Deferred charges and accrued income | 490/1 | €8,825 | €2,674 | -€6,151 | -69.7% |
| Total equity and liabilities | 10/49 | €95,311 | €153,291 | +€57,979 | +60.8% |
| Equity | 10/15 | €42,131 | €120,852 | +€78,721 | +186.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €29,731 | €108,452 | +€78,721 | +264.8% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €27,876 | €106,597 | +€78,721 | +282.4% |
| Amounts payable | 17/49 | €53,180 | €32,439 | -€20,741 | -39.0% |
| Amounts payable within one year | 42/48 | €53,142 | €32,415 | -€20,727 | -39.0% |
| Trade debts | 44 | €7,489 | €3,149 | -€4,340 | -58.0% |
| Suppliers | 440/4 | €7,489 | €3,149 | -€4,340 | -58.0% |
| Taxes, remuneration and social security | 45 | €18,439 | €23,409 | +€4,970 | +27.0% |
| Taxes | 450/3 | €16,174 | €21,144 | +€4,970 | +30.7% |
| Remuneration and social security | 454/9 | €2,265 | €2,265 | = | 0.0% |
| Other amounts payable | 47/48 | €27,215 | €5,857 | -€21,357 | -78.5% |
| Accrued charges and deferred income | 492/3 | €38 | €24 | -€14 | -37.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,281 | €8,713 | +€5,431 | +165.5% |
| Other operating charges | 640/8 | €46 | €46 | = | 0.0% |
| Non-recurring operating charges | 66A | €167 | - | -€167 | |
| Gross operating margin | 9900 | €44,738 | €121,085 | +€76,347 | +170.7% |
| Operating profit (loss) | 9901 | €41,244 | €112,327 | +€71,083 | +172.3% |
| Financial income | 75/76B | €213 | €347 | +€134 | +62.9% |
| Recurring financial income | 75 | €213 | €347 | +€134 | +62.9% |
| Financial charges | 65/66B | €1,364 | €2,451 | +€1,087 | +79.7% |
| Recurring financial charges | 65 | €1,364 | €2,451 | +€1,087 | +79.7% |
| Profit (loss) for the period before taxes | 9903 | €40,093 | €110,222 | +€70,129 | +174.9% |
| Income taxes | 67/77 | €12,217 | €31,501 | +€19,284 | +157.8% |
| Profit (loss) for the period | 9904 | €27,876 | €78,721 | +€50,845 | +182.4% |
| Profit (loss) for the period to be appropriated | 9905 | €27,876 | €78,721 | +€50,845 | +182.4% |
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 6 October 2026 via checked.be.