Traiteur Tip-Top: 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.
Traiteur Tip-Top
Largest movements
- Tangible fixed assets +€45,432
up €45,432 (+370%), from €12,263 to €57,696
- Receivables within one year +€44,013
up €44,013 (+103%), from €42,914 to €86,927
of which Trade receivables: +€42,106
- Cash +€36,165
up €36,165 (+8,534%), from €424 to €36,589
mainly Trade debts (+€74,074) and Tax, wage and social debts (+€35,325)
- Deferred charges and accrued income -€16,574
down €16,574 (-100%), from €16,574 to €0
- Trade debts +€74,074
up €74,074 (+360%), from €20,591 to €94,665
- Tax, wage and social debts +€35,325
up €35,325 (+268%), from €13,160 to €48,485
of which Taxes: +€19,596
- Debts after one year +€30,281
new in 2024: €30,281
- Other debts -€23,438
down €23,438 (-100%), from €23,438 to €0
- Advances received -€9,657
down €9,657 (-100%), from €9,657 to €0
- Gross operating margin +€47,726
up €47,726 (+101%), from €47,219 to €94,945
- Staff costs +€34,436
up €34,436 (+103%), from €33,496 to €67,932
- Other operating charges +€2,373
up €2,373 (+154%), from €1,542 to €3,915
- Financial charges -€1,229
down €1,229 (-19.1%), from €6,451 to €5,222
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €72,176 | €182,412 | +€110,236 | +153% |
| Fixed assets | 21/28 | €12,263 | €57,696 | +€45,432 | +370% |
| Tangible fixed assets | 22/27 | €12,263 | €57,696 | +€45,432 | +370% |
| Plant, machinery and equipment | 23 | €9,554 | €31,839 | +€22,285 | +233% |
| Furniture and vehicles | 24 | €2,709 | €7,131 | +€4,422 | +163% |
| Other tangible fixed assets | 26 | - | €18,726 | +€18,726 | |
| Current assets | 29/58 | €59,912 | €124,716 | +€64,804 | +108% |
| Stocks and contracts in progress | 3 | - | €1,200 | +€1,200 | |
| Stocks | 30/36 | - | €1,200 | +€1,200 | |
| Amounts receivable within one year | 40/41 | €42,914 | €86,927 | +€44,013 | +103% |
| Trade receivables | 40 | €42,914 | €85,020 | +€42,106 | +98.1% |
| Other amounts receivable | 41 | - | €1,908 | +€1,908 | |
| Cash at bank and in hand | 54/58 | €424 | €36,589 | +€36,165 | +8,534% |
| Deferred charges and accrued income | 490/1 | €16,574 | €0 | -€16,574 | -100% |
| Total equity and liabilities | 10/49 | €72,176 | €182,412 | +€110,236 | +153% |
| Equity | 10/15 | €3,829 | €5,959 | +€2,130 | +55.6% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | - | €1,959 | +€1,959 | |
| Distributable reserves | 133 | - | €1,959 | +€1,959 | |
| Profit (loss) carried forward | 14 | -€171 | €0 | +€171 | |
| Amounts payable | 17/49 | €68,346 | €176,453 | +€108,106 | +158% |
| Amounts payable after more than one year | 17 | - | €30,281 | +€30,281 | |
| Financial debts | 170/4 | - | €30,281 | +€30,281 | |
| Amounts payable within one year | 42/48 | €66,846 | €146,171 | +€79,325 | +119% |
| Current portion of amounts payable after more than one year | 42 | - | €3,021 | +€3,021 | |
| Trade debts | 44 | €20,591 | €94,665 | +€74,074 | +360% |
| Suppliers | 440/4 | €20,591 | €94,665 | +€74,074 | +360% |
| Advances received on contracts in progress | 46 | €9,657 | €0 | -€9,657 | -100% |
| Taxes, remuneration and social security | 45 | €13,160 | €48,485 | +€35,325 | +268% |
| Taxes | 450/3 | €9,391 | €28,987 | +€19,596 | +209% |
| Remuneration and social security | 454/9 | €3,769 | €19,498 | +€15,729 | +417% |
| Other amounts payable | 47/48 | €23,438 | €0 | -€23,438 | -100% |
| Accrued charges and deferred income | 492/3 | €1,500 | €0 | -€1,500 | -100% |
| Remuneration, social security and pensions | 62 | €33,496 | €67,932 | +€34,436 | +103% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,359 | €4,567 | +€208 | +4.8% |
| Other operating charges | 640/8 | €1,542 | €3,915 | +€2,373 | +154% |
| Non-recurring operating charges | 66A | - | €9,603 | +€9,603 | |
| Gross operating margin | 9900 | €47,219 | €94,945 | +€47,726 | +101% |
| Operating profit (loss) | 9901 | €7,822 | €8,928 | +€1,106 | +14.1% |
| Financial income | 75/76B | €74 | €178 | +€103 | +139% |
| Recurring financial income | 75 | €74 | €178 | +€103 | +139% |
| Financial charges | 65/66B | €6,451 | €5,222 | -€1,229 | -19.1% |
| Recurring financial charges | 65 | €6,451 | €5,222 | -€1,229 | -19.1% |
| Profit (loss) for the period before taxes | 9903 | €1,445 | €3,884 | +€2,438 | +169% |
| Income taxes | 67/77 | €1,616 | €1,754 | +€138 | +8.5% |
| Profit (loss) for the period | 9904 | -€171 | €2,130 | +€2,301 | |
| Profit (loss) for the period to be appropriated | 9905 | -€171 | €2,130 | +€2,301 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.