TULIPFREETEL: 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.
TULIPFREETEL
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Other debts -€2,375
down €2,375 (-4.9%), from €47,996 to €45,621
- Profit (loss) carried forward +€2,152
up €2,152 (+27.8%), from -€7,731 to -€5,579
- Gross operating margin +€1,060
up €1,060 (+80.8%), from €1,312 to €2,372
- Financial charges -€227
down €227 (-40.9%), from €554 to €327
- Other operating charges +€96
up €96 (+11.7%), from €825 to €921
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €63,024 | €63,005 | -€18 | 0.0% |
| Fixed assets | 21/28 | €63,000 | €63,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | €63,000 | €63,000 | = | 0.0% |
| Land and buildings | 22 | €63,000 | €63,000 | = | 0.0% |
| Current assets | 29/58 | €24 | €5 | -€18 | -78.5% |
| Cash at bank and in hand | 54/58 | €24 | €5 | -€18 | -78.5% |
| Total equity and liabilities | 10/49 | €63,024 | €63,005 | -€18 | 0.0% |
| Equity | 10/15 | €11,527 | €13,679 | +€2,152 | +18.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €665 | €665 | = | 0.0% |
| Non-distributable reserves | 130/1 | €33 | €33 | = | 0.0% |
| Reserves not available under the articles | 1311 | €33 | €33 | = | 0.0% |
| Distributable reserves | 133 | €632 | €632 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,731 | -€5,579 | +€2,152 | +27.8% |
| Amounts payable | 17/49 | €51,497 | €49,326 | -€2,170 | -4.2% |
| Amounts payable within one year | 42/48 | €51,497 | €49,326 | -€2,170 | -4.2% |
| Trade debts | 44 | €3,500 | €3,705 | +€205 | +5.8% |
| Suppliers | 440/4 | €3,500 | €3,705 | +€205 | +5.8% |
| Other amounts payable | 47/48 | €47,996 | €45,621 | -€2,375 | -4.9% |
| Other operating charges | 640/8 | €825 | €921 | +€96 | +11.7% |
| Gross operating margin | 9900 | €1,312 | €2,372 | +€1,060 | +80.8% |
| Operating profit (loss) | 9901 | €487 | €1,451 | +€964 | +198.0% |
| Financial charges | 65/66B | €554 | €327 | -€227 | -40.9% |
| Recurring financial charges | 65 | €554 | €327 | -€227 | -40.9% |
| Profit (loss) for the period before taxes | 9903 | -€67 | €1,124 | +€1,191 | |
| Profit (loss) for the period | 9904 | -€67 | €1,124 | +€1,191 | |
| Profit (loss) for the period to be appropriated | 9905 | -€67 | €1,124 | +€1,191 |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.