TippieToe: 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.
TippieToe
Largest movements
- Intangible fixed assets -€965
down €965 (-41.6%), from €2,322 to €1,356
- Stocks and contracts -€625
down €625 (-4.7%), from €13,339 to €12,714
- Receivables within one year -€218
down €218 (-92.1%), from €236 to €19
of which Trade receivables: -€236
- Other debts +€4,425
up €4,425 (+32.3%), from €13,714 to €18,139
- Debts after one year -€3,174
down €3,174 (-70.0%), from €4,531 to €1,357
- Profit (loss) carried forward -€2,691
down €2,691 (-40.1%), from -€6,715 to -€9,407
- Tax, wage and social debts -€518
down €518 (-100%), from €518 to €0
- Gross operating margin +€3,134
up €3,134 (+65.3%), from -€4,797 to -€1,662
- Financial charges -€697
down €697 (-83.5%), from €835 to €138
- Financial income +€474
up €474, from €0 to €474
- Other operating charges +€282
up €282 (+239%), from €118 to €400
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.
Derived cash bridge
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 | €16,474 | €14,535 | -€1,938 | -11.8% |
| Fixed assets | 21/28 | €2,322 | €1,356 | -€965 | -41.6% |
| Intangible fixed assets | 21 | €2,322 | €1,356 | -€965 | -41.6% |
| Current assets | 29/58 | €14,152 | €13,179 | -€973 | -6.9% |
| Stocks and contracts in progress | 3 | €13,339 | €12,714 | -€625 | -4.7% |
| Stocks | 30/36 | €13,339 | €12,714 | -€625 | -4.7% |
| Amounts receivable within one year | 40/41 | €236 | €19 | -€218 | -92.1% |
| Trade receivables | 40 | €236 | €0 | -€236 | -100% |
| Other amounts receivable | 41 | €0 | €19 | +€19 | |
| Cash at bank and in hand | 54/58 | €268 | €237 | -€32 | -11.8% |
| Deferred charges and accrued income | 490/1 | €308 | €210 | -€99 | -32.0% |
| Total equity and liabilities | 10/49 | €16,474 | €14,535 | -€1,938 | -11.8% |
| Equity | 10/15 | -€5,705 | -€8,397 | -€2,691 | -47.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €10 | €10 | = | 0.0% |
| Distributable reserves | 133 | €10 | €10 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,715 | -€9,407 | -€2,691 | -40.1% |
| Amounts payable | 17/49 | €22,179 | €22,932 | +€753 | +3.4% |
| Amounts payable after more than one year | 17 | €4,531 | €1,357 | -€3,174 | -70.0% |
| Financial debts | 170/4 | €4,531 | €1,357 | -€3,174 | -70.0% |
| Amounts payable within one year | 42/48 | €17,488 | €21,575 | +€4,087 | +23.4% |
| Current portion of amounts payable after more than one year | 42 | €3,060 | €3,174 | +€114 | +3.7% |
| Trade debts | 44 | €195 | €261 | +€66 | +33.8% |
| Suppliers | 440/4 | €195 | €261 | +€66 | +33.8% |
| Taxes, remuneration and social security | 45 | €518 | €0 | -€518 | -100% |
| Taxes | 450/3 | €518 | €0 | -€518 | -100% |
| Other amounts payable | 47/48 | €13,714 | €18,139 | +€4,425 | +32.3% |
| Accrued charges and deferred income | 492/3 | €160 | €0 | -€160 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €965 | €965 | = | 0.0% |
| Other operating charges | 640/8 | €118 | €400 | +€282 | +239% |
| Gross operating margin | 9900 | -€4,797 | -€1,662 | +€3,134 | +65.3% |
| Operating profit (loss) | 9901 | -€5,880 | -€3,027 | +€2,853 | +48.5% |
| Financial income | 75/76B | €0 | €474 | +€474 | |
| Recurring financial income | 75 | €0 | €474 | +€474 | |
| Financial charges | 65/66B | €835 | €138 | -€697 | -83.5% |
| Recurring financial charges | 65 | €835 | €138 | -€697 | -83.5% |
| Profit (loss) for the period before taxes | 9903 | -€6,715 | -€2,691 | +€4,024 | +59.9% |
| Profit (loss) for the period | 9904 | -€6,715 | -€2,691 | +€4,024 | +59.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,715 | -€2,691 | +€4,024 | +59.9% |
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 17 October 2026 via checked.be.