Tipsy Wipsy: 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 Wipsy
Largest movements
- Cash -€42,860
down €42,860 (-17.7%), from €242,679 to €199,818
mainly Contributions, distributions and other (-€160,000) and Tax, wage and social debts (-€27,766)
- Receivables within one year +€22,094
up €22,094, from €0 to €22,094
of which Other amounts receivable: +€22,094
- Profit (loss) carried forward -€158,330
down €158,330 (-86.4%), from €183,300 to €24,970
- Other debts +€153,947
up €153,947, from €0 to €153,947
- Tax, wage and social debts -€27,766
down €27,766 (-47.1%), from €59,006 to €31,240
of which Taxes: -€22,766
- Trade debts +€10,542
up €10,542 (+1,222%), from €862 to €11,405
- Gross operating margin -€111,249
down €111,249 (-92.2%), from €120,633 to €9,384
- Taxes -€18,682
down €18,682 (-76.0%), from €24,588 to €5,906
- Financial charges +€1,340
up €1,340 (+1,824%), from €74 to €1,414
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 | €244,168 | €222,872 | -€21,296 | -8.7% |
| Fixed assets | 21/28 | €1,489 | €959 | -€530 | -35.6% |
| Tangible fixed assets | 22/27 | €1,489 | €959 | -€530 | -35.6% |
| Furniture and vehicles | 24 | €1,489 | €959 | -€530 | -35.6% |
| Current assets | 29/58 | €242,679 | €221,913 | -€20,766 | -8.6% |
| Amounts receivable within one year | 40/41 | €0 | €22,094 | +€22,094 | |
| Trade receivables | 40 | €0 | €0 | = | |
| Other amounts receivable | 41 | €0 | €22,094 | +€22,094 | |
| Cash at bank and in hand | 54/58 | €242,679 | €199,818 | -€42,860 | -17.7% |
| Total equity and liabilities | 10/49 | €244,168 | €222,872 | -€21,296 | -8.7% |
| Equity | 10/15 | €184,300 | €25,970 | -€158,330 | -85.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €183,300 | €24,970 | -€158,330 | -86.4% |
| Amounts payable | 17/49 | €59,868 | €196,902 | +€137,033 | +229% |
| Amounts payable within one year | 42/48 | €59,868 | €196,592 | +€136,723 | +228% |
| Trade debts | 44 | €862 | €11,405 | +€10,542 | +1,222% |
| Suppliers | 440/4 | €862 | €11,405 | +€10,542 | +1,222% |
| Taxes, remuneration and social security | 45 | €59,006 | €31,240 | -€27,766 | -47.1% |
| Taxes | 450/3 | €54,006 | €31,240 | -€22,766 | -42.2% |
| Remuneration and social security | 454/9 | €5,000 | €0 | -€5,000 | -100% |
| Other amounts payable | 47/48 | €0 | €153,947 | +€153,947 | |
| Accrued charges and deferred income | 492/3 | - | €310 | +€310 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €102 | €530 | +€429 | +421% |
| Other operating charges | 640/8 | €989 | €50 | -€939 | -94.9% |
| Gross operating margin | 9900 | €120,633 | €9,384 | -€111,249 | -92.2% |
| Operating profit (loss) | 9901 | €119,542 | €8,804 | -€110,739 | -92.6% |
| Financial income | 75/76B | - | €186 | +€186 | |
| Recurring financial income | 75 | - | €186 | +€186 | |
| Financial charges | 65/66B | €74 | €1,414 | +€1,340 | +1,824% |
| Recurring financial charges | 65 | €74 | €1,414 | +€1,340 | +1,824% |
| Profit (loss) for the period before taxes | 9903 | €119,469 | €7,576 | -€111,893 | -93.7% |
| Income taxes | 67/77 | €24,588 | €5,906 | -€18,682 | -76.0% |
| Profit (loss) for the period | 9904 | €94,881 | €1,670 | -€93,211 | -98.2% |
| Profit (loss) for the period to be appropriated | 9905 | €94,881 | €1,670 | -€93,211 | -98.2% |
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 22 October 2026 via checked.be.