TIPTOP STUDIO: what changed
Two fiscal 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.
TIPTOP STUDIO
Largest movements
- Cash +€5,697
up €5,697 (+611.9%), from €931 to €6,628
mainly Net result for the year (+€5,687) and Depreciation (+€1,115)
- Stocks and contracts +€321
new in 2025: €321
- Tangible fixed assets +€223
up €223 (+6.0%), from €3,701 to €3,924
of which Furniture and vehicles: +€698
- Profit (loss) carried forward +€5,687
up €5,687, from -€1,856 to €3,831
- Tax, wage and social debts +€661
up €661 (+33.2%), from €1,991 to €2,652
of which Taxes: +€2,361
- Other debts -€302
down €302 (-3.5%), from €8,549 to €8,247
- Trade debts +€195
up €195 (+22.3%), from €873 to €1,068
- Turnover +€8,967
up €8,967 (+26.3%), from €34,072 to €43,039
- Gross operating margin +€8,395
up €8,395 (+1315.8%), from €638 to €9,033
- Taxes +€1,739
new in 2025: €1,739
- Depreciation -€887
down €887 (-44.3%), from €2,002 to €1,115
- Purchases and services +€573
up €573 (+1.7%), from €33,433 to €34,006
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.
Cash bridge derived
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 | €11,557 | €17,798 | +€6,241 | +54.0% |
| Fixed assets | 21/28 | €3,701 | €3,924 | +€223 | +6.0% |
| Tangible fixed assets | 22/27 | €3,701 | €3,924 | +€223 | +6.0% |
| Plant, machinery and equipment | 23 | - | €377 | +€377 | |
| Furniture and vehicles | 24 | €287 | €985 | +€698 | +243.2% |
| Other tangible fixed assets | 26 | €3,414 | €2,562 | -€852 | -25.0% |
| Current assets | 29/58 | €7,856 | €13,874 | +€6,018 | +76.6% |
| Stocks and contracts in progress | 3 | - | €321 | +€321 | |
| Stocks | 30/36 | - | €321 | +€321 | |
| Amounts receivable within one year | 40/41 | €6,925 | €6,925 | = | 0.0% |
| Trade receivables | 40 | €6,925 | €6,925 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €931 | €6,628 | +€5,697 | +611.9% |
| Total equity and liabilities | 10/49 | €11,557 | €17,798 | +€6,241 | +54.0% |
| Equity | 10/15 | €144 | €5,831 | +€5,687 | +3949.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,856 | €3,831 | +€5,687 | |
| Amounts payable | 17/49 | €11,413 | €11,967 | +€554 | +4.9% |
| Amounts payable within one year | 42/48 | €11,413 | €11,967 | +€554 | +4.9% |
| Trade debts | 44 | €873 | €1,068 | +€195 | +22.3% |
| Suppliers | 440/4 | €873 | €1,068 | +€195 | +22.3% |
| Taxes, remuneration and social security | 45 | €1,991 | €2,652 | +€661 | +33.2% |
| Taxes | 450/3 | €291 | €2,652 | +€2,361 | +811.3% |
| Remuneration and social security | 454/9 | €1,700 | - | -€1,700 | |
| Other amounts payable | 47/48 | €8,549 | €8,247 | -€302 | -3.5% |
| Turnover | 70 | €34,072 | €43,039 | +€8,967 | +26.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €33,433 | €34,006 | +€573 | +1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,002 | €1,115 | -€887 | -44.3% |
| Other operating charges | 640/8 | €387 | €400 | +€13 | +3.4% |
| Gross operating margin | 9900 | €638 | €9,033 | +€8,395 | +1315.8% |
| Operating profit (loss) | 9901 | -€1,751 | €7,518 | +€9,269 | |
| Financial income | 75/76B | - | €8 | +€8 | |
| Recurring financial income | 75 | - | €8 | +€8 | |
| Financial charges | 65/66B | €105 | €100 | -€5 | -4.8% |
| Recurring financial charges | 65 | €105 | €100 | -€5 | -4.8% |
| Profit (loss) for the period before taxes | 9903 | -€1,856 | €7,426 | +€9,282 | |
| Income taxes | 67/77 | - | €1,739 | +€1,739 | |
| Profit (loss) for the period | 9904 | -€1,856 | €5,687 | +€7,543 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,856 | €5,687 | +€7,543 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.