TROPICA BD: 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.
TROPICA BD
Largest movements
- Receivables within one year -€2,317
down €2,317 (-1.5%), from €154,874 to €152,557
of which Trade receivables: -€41,560
- Profit (loss) carried forward -€2,660
down €2,660 (-1.8%), from €147,451 to €144,791
- Gross operating margin -€12,591
down €12,591 (-75.6%), from €16,659 to €4,068
- Other operating charges +€544
up €544 (+199%), from €273 to €817
- Depreciation +€354
up €354 (+9,052%), from €4 to €358
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 | €157,530 | €154,556 | -€2,974 | -1.9% |
| Fixed assets | 21/28 | €1,070 | €712 | -€358 | -33.5% |
| Tangible fixed assets | 22/27 | €1,070 | €712 | -€358 | -33.5% |
| Furniture and vehicles | 24 | €1,070 | €712 | -€358 | -33.5% |
| Current assets | 29/58 | €156,460 | €153,844 | -€2,616 | -1.7% |
| Amounts receivable within one year | 40/41 | €154,874 | €152,557 | -€2,317 | -1.5% |
| Trade receivables | 40 | €49,134 | €7,574 | -€41,560 | -84.6% |
| Other amounts receivable | 41 | €105,740 | €144,984 | +€39,243 | +37.1% |
| Cash at bank and in hand | 54/58 | €790 | €1,024 | +€234 | +29.6% |
| Deferred charges and accrued income | 490/1 | €796 | €263 | -€533 | -67.0% |
| Total equity and liabilities | 10/49 | €157,530 | €154,556 | -€2,974 | -1.9% |
| Equity | 10/15 | €154,511 | €151,850 | -€2,660 | -1.7% |
| Contributions | 10/11 | €5,200 | €5,200 | = | 0.0% |
| Capital | 10 | €5,200 | - | -€5,200 | |
| Issued capital | 100 | €17,550 | - | -€17,550 | |
| Uncalled capital | 101 | €12,350 | - | -€12,350 | |
| Contributions outside capital | 11 | - | €5,200 | +€5,200 | |
| Other | 1109/19 | - | €5,200 | +€5,200 | |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €147,451 | €144,791 | -€2,660 | -1.8% |
| Amounts payable | 17/49 | €3,019 | €2,706 | -€314 | -10.4% |
| Amounts payable within one year | 42/48 | €3,019 | €2,706 | -€314 | -10.4% |
| Suppliers | 440/4 | - | €0 | = | |
| Taxes, remuneration and social security | 45 | €3,019 | €2,706 | -€314 | -10.4% |
| Taxes | 450/3 | €3,019 | €2,706 | -€314 | -10.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4 | €358 | +€354 | +9,052% |
| Other operating charges | 640/8 | €273 | €817 | +€544 | +199% |
| Gross operating margin | 9900 | €16,659 | €4,068 | -€12,591 | -75.6% |
| Operating profit (loss) | 9901 | €16,383 | €2,893 | -€13,489 | -82.3% |
| Financial income | 75/76B | €12 | - | -€12 | |
| Recurring financial income | 75 | €12 | - | -€12 | |
| Financial charges | 65/66B | €76 | €60 | -€16 | -20.7% |
| Recurring financial charges | 65 | €76 | €60 | -€16 | -20.7% |
| Profit (loss) for the period before taxes | 9903 | €16,318 | €2,833 | -€13,485 | -82.6% |
| Income taxes | 67/77 | €5,513 | €5,494 | -€19 | -0.3% |
| Profit (loss) for the period | 9904 | €10,806 | -€2,660 | -€13,466 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,806 | -€2,660 | -€13,466 |
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 30 October 2026 via checked.be.