TIPSY TRIBE: 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 TRIBE
Largest movements
- Tangible fixed assets -€50,481
down €50,481 (-27.6%), from €183,076 to €132,595
of which Plant, machinery and equipment: -€34,930
- Receivables within one year +€35,485
up €35,485 (+34,288%), from €103 to €35,588
- Cash +€2,182
up €2,182 (+39.8%), from €5,479 to €7,661
mainly Other debts (+€56,513) and Depreciation (+€29,274)
- Other debts +€56,513
up €56,513 (+20.4%), from €276,799 to €333,312
- Profit (loss) carried forward -€44,526
down €44,526 (-25.4%), from -€175,610 to -€220,135
- Debts after one year -€20,395
down €20,395 (-38.7%), from €52,755 to €32,360
- Trade debts -€3,491
down €3,491 (-23.7%), from €14,731 to €11,240
- Gross operating margin -€8,611
down €8,611, from €4,784 to -€3,828
- Staff costs +€7,505
new in 2025: €7,505
- Other operating charges -€6,007
down €6,007 (-63.1%), from €9,521 to €3,514
- Depreciation +€2,394
up €2,394 (+8.9%), from €26,879 to €29,274
- Financial charges -€1,062
down €1,062 (-72.4%), from €1,467 to €405
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 | €206,449 | €193,680 | -€12,769 | -6.2% |
| Fixed assets | 21/28 | €184,476 | €133,995 | -€50,481 | -27.4% |
| Tangible fixed assets | 22/27 | €183,076 | €132,595 | -€50,481 | -27.6% |
| Land and buildings | 22 | €48,687 | €33,448 | -€15,238 | -31.3% |
| Plant, machinery and equipment | 23 | €134,077 | €99,147 | -€34,930 | -26.1% |
| Furniture and vehicles | 24 | €313 | - | -€313 | |
| Financial fixed assets | 28 | €1,400 | €1,400 | = | 0.0% |
| Current assets | 29/58 | €21,973 | €59,685 | +€37,712 | +172% |
| Stocks and contracts in progress | 3 | €16,391 | €16,391 | = | 0.0% |
| Stocks | 30/36 | €16,391 | €16,391 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €103 | €35,588 | +€35,485 | +34,288% |
| Trade receivables | 40 | €103 | €35,588 | +€35,485 | +34,288% |
| Cash at bank and in hand | 54/58 | €5,479 | €7,661 | +€2,182 | +39.8% |
| Deferred charges and accrued income | 490/1 | - | €45 | +€45 | |
| Total equity and liabilities | 10/49 | €206,449 | €193,680 | -€12,769 | -6.2% |
| Equity | 10/15 | -€160,610 | -€205,135 | -€44,526 | -27.7% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€175,610 | -€220,135 | -€44,526 | -25.4% |
| Amounts payable | 17/49 | €367,059 | €398,815 | +€31,757 | +8.7% |
| Amounts payable after more than one year | 17 | €52,755 | €32,360 | -€20,395 | -38.7% |
| Financial debts | 170/4 | €52,755 | €32,360 | -€20,395 | -38.7% |
| Amounts payable within one year | 42/48 | €314,304 | €366,456 | +€52,152 | +16.6% |
| Current portion of amounts payable after more than one year | 42 | €19,331 | €19,871 | +€540 | +2.8% |
| Trade debts | 44 | €14,731 | €11,240 | -€3,491 | -23.7% |
| Suppliers | 440/4 | €14,731 | €11,240 | -€3,491 | -23.7% |
| Taxes, remuneration and social security | 45 | €3,443 | €2,033 | -€1,409 | -40.9% |
| Taxes | 450/3 | €3,443 | €2,033 | -€1,409 | -40.9% |
| Other amounts payable | 47/48 | €276,799 | €333,312 | +€56,513 | +20.4% |
| Remuneration, social security and pensions | 62 | - | €7,505 | +€7,505 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,879 | €29,274 | +€2,394 | +8.9% |
| Other operating charges | 640/8 | €9,521 | €3,514 | -€6,007 | -63.1% |
| Gross operating margin | 9900 | €4,784 | -€3,828 | -€8,611 | |
| Operating profit (loss) | 9901 | -€31,617 | -€44,121 | -€12,504 | -39.5% |
| Financial income | 75/76B | €46 | - | -€46 | |
| Recurring financial income | 75 | €46 | - | -€46 | |
| Financial charges | 65/66B | €1,467 | €405 | -€1,062 | -72.4% |
| Recurring financial charges | 65 | €1,467 | €405 | -€1,062 | -72.4% |
| Profit (loss) for the period before taxes | 9903 | -€33,037 | -€44,526 | -€11,488 | -34.8% |
| Profit (loss) for the period | 9904 | -€33,037 | -€44,526 | -€11,488 | -34.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€33,037 | -€44,526 | -€11,488 | -34.8% |
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 19 October 2026 via checked.be.