TRIP-LEX: 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.
TRIP-LEX
Largest movements
- Tangible fixed assets -€16,789
down €16,789 (-15.9%), from €105,409 to €88,620
of which Furniture and vehicles: -€24,107
- Cash -€11,621
down €11,621 (-4.4%), from €263,069 to €251,448
mainly Contributions, distributions and other (-€425,000) and Other debts (-€55,001)
- Other debts -€55,001
down €55,001 (-54.6%), from €100,726 to €45,725
- Tax, wage and social debts +€23,845
up €23,845 (+74.3%), from €32,081 to €55,926
- Trade debts -€18,627
down €18,627 (-65.7%), from €28,336 to €9,709
- Reserves +€13,287
up €13,287 (+2.2%), from €610,345 to €623,632
of which Distributable reserves: +€202,737
- Gross operating margin -€71,636
down €71,636 (-10.6%), from €675,809 to €604,173
- Financial income -€54,932
down €54,932 (-64.6%), from €84,981 to €30,049
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 | €803,695 | €767,874 | -€35,821 | -4.5% |
| Fixed assets | 21/28 | €105,409 | €88,620 | -€16,789 | -15.9% |
| Tangible fixed assets | 22/27 | €105,409 | €88,620 | -€16,789 | -15.9% |
| Furniture and vehicles | 24 | €82,397 | €58,290 | -€24,107 | -29.3% |
| Other tangible fixed assets | 26 | €23,012 | €30,329 | +€7,318 | +31.8% |
| Current assets | 29/58 | €698,286 | €679,254 | -€19,032 | -2.7% |
| Amounts receivable within one year | 40/41 | €222,085 | €215,302 | -€6,783 | -3.1% |
| Trade receivables | 40 | €222,085 | €215,302 | -€6,783 | -3.1% |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | €208,169 | €208,242 | +€73 | 0.0% |
| Cash at bank and in hand | 54/58 | €263,069 | €251,448 | -€11,621 | -4.4% |
| Deferred charges and accrued income | 490/1 | €4,963 | €4,263 | -€701 | -14.1% |
| Total equity and liabilities | 10/49 | €803,695 | €767,874 | -€35,821 | -4.5% |
| Equity | 10/15 | €628,945 | €642,232 | +€13,287 | +2.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €610,345 | €623,632 | +€13,287 | +2.2% |
| Tax-exempt reserves | 132 | €189,655 | €205 | -€189,450 | -99.9% |
| Distributable reserves | 133 | €420,690 | €623,427 | +€202,737 | +48.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €174,750 | €125,642 | -€49,108 | -28.1% |
| Amounts payable within one year | 42/48 | €161,143 | €111,360 | -€49,783 | -30.9% |
| Trade debts | 44 | €28,336 | €9,709 | -€18,627 | -65.7% |
| Suppliers | 440/4 | €28,336 | €9,709 | -€18,627 | -65.7% |
| Taxes, remuneration and social security | 45 | €32,081 | €55,926 | +€23,845 | +74.3% |
| Taxes | 450/3 | €32,081 | €55,926 | +€23,845 | +74.3% |
| Other amounts payable | 47/48 | €100,726 | €45,725 | -€55,001 | -54.6% |
| Accrued charges and deferred income | 492/3 | €13,607 | €14,282 | +€675 | +5.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,458 | €28,048 | -€6,410 | -18.6% |
| Other operating charges | 640/8 | €2,991 | €2,823 | -€168 | -5.6% |
| Gross operating margin | 9900 | €675,809 | €604,173 | -€71,636 | -10.6% |
| Operating profit (loss) | 9901 | €638,359 | €573,302 | -€65,058 | -10.2% |
| Financial income | 75/76B | €84,981 | €30,049 | -€54,932 | -64.6% |
| Recurring financial income | 75 | €84,981 | €30,049 | -€54,932 | -64.6% |
| Financial charges | 65/66B | -€425 | €2,656 | +€3,081 | |
| Recurring financial charges | 65 | -€425 | €2,656 | +€3,081 | |
| Profit (loss) for the period before taxes | 9903 | €723,765 | €600,695 | -€123,070 | -17.0% |
| Income taxes | 67/77 | €163,422 | €162,408 | -€1,015 | -0.6% |
| Profit (loss) for the period | 9904 | €560,343 | €438,287 | -€122,056 | -21.8% |
| Transfer from tax-exempt reserves | 789 | €0 | €189,450 | +€189,450 | |
| Profit (loss) for the period to be appropriated | 9905 | €560,343 | €627,737 | +€67,394 | +12.0% |
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 16 October 2026 via checked.be.