TIPTO: 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.
TIPTO
Largest movements
- Deferred charges and accrued income -€14,830
down €14,830 (-39.2%), from €37,878 to €23,048
- Cash +€13,842
up €13,842 (+161%), from €8,585 to €22,427
mainly Depreciation (+€16,621) and Deferred charges and accrued income (+€14,830)
- Tangible fixed assets -€13,765
down €13,765 (-31.3%), from €43,912 to €30,147
of which Furniture and vehicles: -€14,819
- Receivables within one year +€3,969
up €3,969 (+7.7%), from €51,286 to €55,255
of which Other amounts receivable: +€3,341
- Advances received +€14,280
up €14,280 (+118%), from €12,139 to €26,419
- Trade debts +€12,341
up €12,341 (+313%), from €3,943 to €16,284
- Tax, wage and social debts -€11,351
down €11,351 (-68.1%), from €16,674 to €5,323
of which Taxes: -€13,352
- Profit (loss) carried forward -€11,046
down €11,046, from €1,081 to -€9,965
- Debts after one year -€8,636
down €8,636 (-48.9%), from €17,650 to €9,013
- Gross operating margin -€40,327
down €40,327 (-83.2%), from €48,449 to €8,121
- Depreciation +€12,661
up €12,661 (+320%), from €3,961 to €16,621
- Taxes -€11,200
down €11,200 (-100%), from €11,200 to €0
- Other operating charges +€575
up €575 (+62.8%), from €916 to €1,492
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 | €141,660 | €130,876 | -€10,784 | -7.6% |
| Fixed assets | 21/28 | €43,912 | €30,147 | -€13,765 | -31.3% |
| Tangible fixed assets | 22/27 | €43,912 | €30,147 | -€13,765 | -31.3% |
| Plant, machinery and equipment | 23 | €2,366 | €3,419 | +€1,054 | +44.5% |
| Furniture and vehicles | 24 | €41,546 | €26,727 | -€14,819 | -35.7% |
| Current assets | 29/58 | €97,748 | €100,730 | +€2,981 | +3.0% |
| Amounts receivable within one year | 40/41 | €51,286 | €55,255 | +€3,969 | +7.7% |
| Trade receivables | 40 | €51,269 | €51,897 | +€628 | +1.2% |
| Other amounts receivable | 41 | €16 | €3,358 | +€3,341 | +20,448% |
| Cash at bank and in hand | 54/58 | €8,585 | €22,427 | +€13,842 | +161% |
| Deferred charges and accrued income | 490/1 | €37,878 | €23,048 | -€14,830 | -39.2% |
| Total equity and liabilities | 10/49 | €141,660 | €130,876 | -€10,784 | -7.6% |
| Equity | 10/15 | €47,971 | €36,925 | -€11,046 | -23.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €42,890 | €42,890 | = | 0.0% |
| Distributable reserves | 133 | €42,890 | €42,890 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,081 | -€9,965 | -€11,046 | |
| Amounts payable | 17/49 | €93,690 | €93,952 | +€262 | +0.3% |
| Amounts payable after more than one year | 17 | €17,650 | €9,013 | -€8,636 | -48.9% |
| Financial debts | 170/4 | €17,650 | €9,013 | -€8,636 | -48.9% |
| Amounts payable within one year | 42/48 | €41,650 | €56,662 | +€15,012 | +36.0% |
| Current portion of amounts payable after more than one year | 42 | €8,275 | €8,636 | +€361 | +4.4% |
| Trade debts | 44 | €3,943 | €16,284 | +€12,341 | +313% |
| Suppliers | 440/4 | €3,943 | €16,284 | +€12,341 | +313% |
| Advances received on contracts in progress | 46 | €12,139 | €26,419 | +€14,280 | +118% |
| Taxes, remuneration and social security | 45 | €16,674 | €5,323 | -€11,351 | -68.1% |
| Taxes | 450/3 | €16,519 | €3,167 | -€13,352 | -80.8% |
| Remuneration and social security | 454/9 | €156 | €2,156 | +€2,001 | +1,286% |
| Other amounts payable | 47/48 | €618 | €0 | -€618 | -100% |
| Accrued charges and deferred income | 492/3 | €34,390 | €28,276 | -€6,114 | -17.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,961 | €16,621 | +€12,661 | +320% |
| Other operating charges | 640/8 | €916 | €1,492 | +€575 | +62.8% |
| Gross operating margin | 9900 | €48,449 | €8,121 | -€40,327 | -83.2% |
| Operating profit (loss) | 9901 | €43,572 | -€9,991 | -€53,564 | |
| Financial income | 75/76B | €0 | €108 | +€108 | |
| Recurring financial income | 75 | €0 | €108 | +€108 | |
| Financial charges | 65/66B | €1,295 | €1,162 | -€132 | -10.2% |
| Recurring financial charges | 65 | €1,295 | €1,162 | -€132 | -10.2% |
| Profit (loss) for the period before taxes | 9903 | €42,277 | -€11,046 | -€53,323 | |
| Income taxes | 67/77 | €11,200 | €0 | -€11,200 | -100% |
| Profit (loss) for the period | 9904 | €31,077 | -€11,046 | -€42,123 | |
| Profit (loss) for the period to be appropriated | 9905 | €31,077 | -€11,046 | -€42,123 |
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 28 October 2026 via checked.be.