TIPIT: 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.
TIPIT
Largest movements
- Cash +€22,696
up €22,696 (+206.2%), from €11,005 to €33,702
mainly Provisions (+€24,855) and Net result for the year (+€17,537)
- Receivables within one year +€8,682
up €8,682 (+90.3%), from €9,613 to €18,296
of which Other amounts receivable: +€7,707
- Current investments +€5,003
up €5,003 (+100.1%), from €5,000 to €10,003
- Deferred charges and accrued income -€817
down €817 (-62.4%), from €1,308 to €492
- Provisions +€24,855
new in 2025: €24,855
- Reserves +€15,500
up €15,500 (+93.9%), from €16,500 to €32,000
- Tax, wage and social debts -€5,899
down €5,899 (-62.2%), from €9,484 to €3,585
- Profit (loss) carried forward +€2,037
up €2,037 (+9286.1%), from €22 to €2,059
- Gross operating margin +€29,458
up €29,458 (+117.5%), from €25,079 to €54,537
- Provisions +€24,855
new in 2025: €24,855
- Financial income +€4,766
new in 2025: €4,766
- Taxes +€4,759
up €4,759 (+70.1%), from €6,788 to €11,547
- Financial charges +€2,824
up €2,824 (+868.1%), from €325 to €3,149
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 | €30,345 | €66,518 | +€36,172 | +119.2% |
| Fixed assets | 21/28 | €3,418 | €4,025 | +€607 | +17.8% |
| Tangible fixed assets | 22/27 | €3,418 | €4,025 | +€607 | +17.8% |
| Furniture and vehicles | 24 | €3,418 | €4,025 | +€607 | +17.8% |
| Current assets | 29/58 | €26,927 | €62,492 | +€35,565 | +132.1% |
| Amounts receivable within one year | 40/41 | €9,613 | €18,296 | +€8,682 | +90.3% |
| Trade receivables | 40 | €9,613 | €10,589 | +€976 | +10.2% |
| Other amounts receivable | 41 | - | €7,707 | +€7,707 | |
| Current investments | 50/53 | €5,000 | €10,003 | +€5,003 | +100.1% |
| Cash at bank and in hand | 54/58 | €11,005 | €33,702 | +€22,696 | +206.2% |
| Deferred charges and accrued income | 490/1 | €1,308 | €492 | -€817 | -62.4% |
| Total equity and liabilities | 10/49 | €30,345 | €66,518 | +€36,172 | +119.2% |
| Equity | 10/15 | €19,522 | €37,059 | +€17,537 | +89.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €16,500 | €32,000 | +€15,500 | +93.9% |
| Distributable reserves | 133 | €16,500 | €32,000 | +€15,500 | +93.9% |
| Profit (loss) carried forward | 14 | €22 | €2,059 | +€2,037 | +9286.1% |
| Provisions and deferred taxes | 16 | - | €24,855 | +€24,855 | |
| Provisions for liabilities and charges | 160/5 | - | €24,855 | +€24,855 | |
| Other liabilities and charges | 164/5 | - | €24,855 | +€24,855 | |
| Amounts payable | 17/49 | €10,824 | €4,603 | -€6,221 | -57.5% |
| Amounts payable within one year | 42/48 | €10,824 | €4,603 | -€6,221 | -57.5% |
| Trade debts | 44 | €1,124 | €1,018 | -€105 | -9.4% |
| Suppliers | 440/4 | €1,124 | €1,018 | -€105 | -9.4% |
| Taxes, remuneration and social security | 45 | €9,484 | €3,585 | -€5,899 | -62.2% |
| Taxes | 450/3 | €9,484 | €3,585 | -€5,899 | -62.2% |
| Other amounts payable | 47/48 | €216 | - | -€216 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,394 | €1,505 | +€111 | +8.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €24,855 | +€24,855 | |
| Other operating charges | 640/8 | €50 | €151 | +€101 | +202.8% |
| Non-recurring operating charges | 66A | - | €558 | +€558 | |
| Gross operating margin | 9900 | €25,079 | €54,537 | +€29,458 | +117.5% |
| Operating profit (loss) | 9901 | €23,635 | €27,467 | +€3,832 | +16.2% |
| Financial income | 75/76B | - | €4,766 | +€4,766 | |
| Recurring financial income | 75 | - | €4,766 | +€4,766 | |
| Financial charges | 65/66B | €325 | €3,149 | +€2,824 | +868.1% |
| Recurring financial charges | 65 | €325 | €3,149 | +€2,824 | +868.1% |
| Profit (loss) for the period before taxes | 9903 | €23,310 | €29,084 | +€5,774 | +24.8% |
| Income taxes | 67/77 | €6,788 | €11,547 | +€4,759 | +70.1% |
| Profit (loss) for the period | 9904 | €16,522 | €17,537 | +€1,015 | +6.1% |
| Profit (loss) for the period to be appropriated | 9905 | €16,522 | €17,537 | +€1,015 | +6.1% |
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 9 October 2026 via checked.be.