Tjip: 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.
Tjip
Largest movements
- Tangible fixed assets +€63,256
up €63,256 (+198%), from €32,017 to €95,273
of which Furniture and vehicles: +€42,996
- Receivables within one year -€17,762
down €17,762 (-46.8%), from €37,931 to €20,168
of which Trade receivables: -€22,991
- Cash -€4,993
down €4,993 (-3.2%), from €157,852 to €152,859
mainly Investment in fixed assets (net) (-€78,150) and Contributions, distributions and other (-€50,105)
- Other debts +€51,148
up €51,148 (+2,080%), from €2,459 to €53,607
- Reserves -€12,648
down €12,648 (-5.9%), from €214,592 to €201,943
- Trade debts +€3,011
up €3,011 (+75.0%), from €4,015 to €7,026
- Gross operating margin +€11,665
up €11,665 (+21.0%), from €55,625 to €67,291
- Taxes +€4,645
up €4,645 (+50.7%), from €9,163 to €13,808
- Depreciation -€1,132
down €1,132 (-7.1%), from €16,026 to €14,894
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 | €230,073 | €269,667 | +€39,594 | +17.2% |
| Fixed assets | 21/28 | €32,017 | €95,273 | +€63,256 | +198% |
| Tangible fixed assets | 22/27 | €32,017 | €95,273 | +€63,256 | +198% |
| Land and buildings | 22 | - | €29,267 | +€29,267 | |
| Plant, machinery and equipment | 23 | €19,780 | €10,772 | -€9,008 | -45.5% |
| Furniture and vehicles | 24 | €12,238 | €55,234 | +€42,996 | +351% |
| Current assets | 29/58 | €198,056 | €174,394 | -€23,662 | -11.9% |
| Amounts receivable within one year | 40/41 | €37,931 | €20,168 | -€17,762 | -46.8% |
| Trade receivables | 40 | €28,094 | €5,103 | -€22,991 | -81.8% |
| Other amounts receivable | 41 | €9,837 | €15,066 | +€5,228 | +53.1% |
| Cash at bank and in hand | 54/58 | €157,852 | €152,859 | -€4,993 | -3.2% |
| Deferred charges and accrued income | 490/1 | €2,273 | €1,366 | -€907 | -39.9% |
| Total equity and liabilities | 10/49 | €230,073 | €269,667 | +€39,594 | +17.2% |
| Equity | 10/15 | €214,592 | €201,943 | -€12,648 | -5.9% |
| Reserves | 13 | €214,592 | €201,943 | -€12,648 | -5.9% |
| Distributable reserves | 133 | €214,592 | €201,943 | -€12,648 | -5.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €15,481 | €67,724 | +€52,243 | +337% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €15,481 | €67,724 | +€52,243 | +337% |
| Current portion of amounts payable after more than one year | 42 | €2,500 | €1,250 | -€1,250 | -50.0% |
| Trade debts | 44 | €4,015 | €7,026 | +€3,011 | +75.0% |
| Suppliers | 440/4 | €4,015 | €7,026 | +€3,011 | +75.0% |
| Taxes, remuneration and social security | 45 | €6,507 | €5,841 | -€667 | -10.2% |
| Taxes | 450/3 | €6,507 | €5,841 | -€667 | -10.2% |
| Other amounts payable | 47/48 | €2,459 | €53,607 | +€51,148 | +2,080% |
| Non-recurring operating income | 76A | €18 | €5,850 | +€5,832 | +31,780% |
| Remuneration, social security and pensions | 62 | €0 | €492 | +€492 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,026 | €14,894 | -€1,132 | -7.1% |
| Other operating charges | 640/8 | €515 | €595 | +€80 | +15.5% |
| Non-recurring operating charges | 66A | €5,643 | €0 | -€5,643 | -100% |
| Gross operating margin | 9900 | €55,625 | €67,291 | +€11,665 | +21.0% |
| Operating profit (loss) | 9901 | €33,441 | €51,309 | +€17,868 | +53.4% |
| Financial income | 75/76B | €0 | €196 | +€195 | +72,352% |
| Recurring financial income | 75 | €0 | €196 | +€195 | +72,352% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €227 | €240 | +€13 | +5.7% |
| Recurring financial charges | 65 | €227 | €240 | +€13 | +5.7% |
| Profit (loss) for the period before taxes | 9903 | €33,215 | €51,265 | +€18,050 | +54.3% |
| Income taxes | 67/77 | €9,163 | €13,808 | +€4,645 | +50.7% |
| Profit (loss) for the period | 9904 | €24,052 | €37,457 | +€13,405 | +55.7% |
| Profit (loss) for the period to be appropriated | 9905 | €24,052 | €37,457 | +€13,405 | +55.7% |
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 17 October 2026 via checked.be.