TIPSY CAKE: 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.
TIPSY CAKE
Largest movements
- Tangible fixed assets -€24,714
down €24,714 (-20.5%), from €120,459 to €95,744
of which Other tangible fixed assets: -€15,781
- Cash +€3,340
up €3,340 (+33.4%), from €10,010 to €13,350
mainly Depreciation (+€26,383) and Net result for the year (+€20,530)
- Receivables within one year +€2,938
up €2,938 (+13.1%), from €22,477 to €25,414
of which Trade receivables: +€1,758
- Other debts -€18,960
down €18,960 (-93.0%), from €20,394 to €1,434
- Reserves +€11,485
up €11,485 (+16.7%), from €68,611 to €80,097
of which Distributable reserves: +€11,485
- Profit (loss) carried forward +€9,045
up €9,045, from -€9,045 to €0
- Accrued charges and deferred income -€8,180
down €8,180 (-28.4%), from €28,837 to €20,656
- Current portion of long-term debt -€6,488
down €6,488 (-100%), from €6,488 to €0
- Depreciation -€12,530
down €12,530 (-32.2%), from €38,913 to €26,383
- Other operating charges +€3,922
up €3,922 (+269%), from €1,460 to €5,382
- Gross operating margin +€3,689
up €3,689 (+6.3%), from €58,187 to €61,876
- Taxes +€3,171
up €3,171 (+65.1%), from €4,871 to €8,043
- Financial charges -€676
down €676 (-30.5%), from €2,214 to €1,538
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 | €153,321 | €134,880 | -€18,441 | -12.0% |
| Fixed assets | 21/28 | €120,459 | €95,744 | -€24,714 | -20.5% |
| Tangible fixed assets | 22/27 | €120,459 | €95,744 | -€24,714 | -20.5% |
| Plant, machinery and equipment | 23 | €2,045 | €1,461 | -€584 | -28.6% |
| Furniture and vehicles | 24 | €23,493 | €15,144 | -€8,349 | -35.5% |
| Other tangible fixed assets | 26 | €94,921 | €79,140 | -€15,781 | -16.6% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €32,862 | €39,135 | +€6,273 | +19.1% |
| Amounts receivable within one year | 40/41 | €22,477 | €25,414 | +€2,938 | +13.1% |
| Trade receivables | 40 | €20,656 | €22,414 | +€1,758 | +8.5% |
| Other amounts receivable | 41 | €1,821 | €3,000 | +€1,179 | +64.8% |
| Cash at bank and in hand | 54/58 | €10,010 | €13,350 | +€3,340 | +33.4% |
| Deferred charges and accrued income | 490/1 | €375 | €371 | -€4 | -1.0% |
| Total equity and liabilities | 10/49 | €153,321 | €134,880 | -€18,441 | -12.0% |
| Equity | 10/15 | €67,066 | €87,597 | +€20,530 | +30.6% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €68,611 | €80,097 | +€11,485 | +16.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €68,611 | €80,097 | +€11,485 | +16.7% |
| Profit (loss) carried forward | 14 | -€9,045 | €0 | +€9,045 | |
| Amounts payable | 17/49 | €86,255 | €47,283 | -€38,972 | -45.2% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €57,418 | €26,626 | -€30,791 | -53.6% |
| Current portion of amounts payable after more than one year | 42 | €6,488 | €0 | -€6,488 | -100% |
| Trade debts | 44 | €13,106 | €11,424 | -€1,683 | -12.8% |
| Suppliers | 440/4 | €13,106 | €11,424 | -€1,683 | -12.8% |
| Taxes, remuneration and social security | 45 | €17,429 | €13,769 | -€3,661 | -21.0% |
| Taxes | 450/3 | €17,429 | €13,769 | -€3,661 | -21.0% |
| Other amounts payable | 47/48 | €20,394 | €1,434 | -€18,960 | -93.0% |
| Accrued charges and deferred income | 492/3 | €28,837 | €20,656 | -€8,180 | -28.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,913 | €26,383 | -€12,530 | -32.2% |
| Other operating charges | 640/8 | €1,460 | €5,382 | +€3,922 | +269% |
| Gross operating margin | 9900 | €58,187 | €61,876 | +€3,689 | +6.3% |
| Operating profit (loss) | 9901 | €17,814 | €30,111 | +€12,298 | +69.0% |
| Financial income | 75/76B | €97 | €0 | -€97 | -100% |
| Recurring financial income | 75 | €97 | €0 | -€97 | -100% |
| Financial charges | 65/66B | €2,214 | €1,538 | -€676 | -30.5% |
| Recurring financial charges | 65 | €2,214 | €1,538 | -€676 | -30.5% |
| Profit (loss) for the period before taxes | 9903 | €15,696 | €28,573 | +€12,877 | +82.0% |
| Income taxes | 67/77 | €4,871 | €8,043 | +€3,171 | +65.1% |
| Profit (loss) for the period | 9904 | €10,825 | €20,530 | +€9,705 | +89.7% |
| Profit (loss) for the period to be appropriated | 9905 | €10,825 | €20,530 | +€9,705 | +89.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.