TYPI DEV: what changed
Two fiscal 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.
TYPI DEV
Largest movements
- Current investments -€70,465
down €70,465 (-37.0%), from €190,596 to €120,131
- Cash -€12,860
down €12,860 (-37.9%), from €33,975 to €21,115
mainly Contributions, distributions and other (-€92,635) and Tax, wage and social debts (-€24,499)
- Receivables within one year -€11,265
down €11,265 (-49.6%), from €22,698 to €11,433
of which Trade receivables: -€15,876
- Tangible fixed assets -€5,772
down €5,772 (-22.4%), from €25,788 to €20,017
- Reserves -€74,705
down €74,705 (-35.2%), from €212,295 to €137,590
of which Distributable reserves: -€74,705
- Tax, wage and social debts -€24,499
down €24,499 (-82.5%), from €29,701 to €5,201
of which Taxes: -€24,499
- Gross operating margin -€32,481
down €32,481 (-46.7%), from €69,511 to €37,031
- Turnover -€27,447
down €27,447 (-24.1%), from €113,809 to €86,362
- Taxes -€12,844
down €12,844 (-53.4%), from €24,035 to €11,192
- Purchases and services +€5,034
up €5,034 (+11.4%), from €44,298 to €49,332
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.
Cash bridge derived
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 | €274,863 | €175,096 | -€99,767 | -36.3% |
| Fixed assets | 21/28 | €25,938 | €20,167 | -€5,772 | -22.3% |
| Tangible fixed assets | 22/27 | €25,788 | €20,017 | -€5,772 | -22.4% |
| Furniture and vehicles | 24 | €25,788 | €20,017 | -€5,772 | -22.4% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €248,925 | €154,930 | -€93,995 | -37.8% |
| Amounts receivable within one year | 40/41 | €22,698 | €11,433 | -€11,265 | -49.6% |
| Trade receivables | 40 | €22,512 | €6,636 | -€15,876 | -70.5% |
| Other amounts receivable | 41 | €186 | €4,797 | +€4,611 | +2478.9% |
| Current investments | 50/53 | €190,596 | €120,131 | -€70,465 | -37.0% |
| Cash at bank and in hand | 54/58 | €33,975 | €21,115 | -€12,860 | -37.9% |
| Deferred charges and accrued income | 490/1 | €1,657 | €2,251 | +€595 | +35.9% |
| Total equity and liabilities | 10/49 | €274,863 | €175,096 | -€99,767 | -36.3% |
| Equity | 10/15 | €242,467 | €167,766 | -€74,701 | -30.8% |
| Contributions | 10/11 | €0 | €0 | = | |
| Reserves | 13 | €212,295 | €137,590 | -€74,705 | -35.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €210,435 | €135,730 | -€74,705 | -35.5% |
| Profit (loss) carried forward | 14 | €30,172 | €30,176 | +€4 | 0.0% |
| Amounts payable | 17/49 | €32,396 | €7,331 | -€25,066 | -77.4% |
| Amounts payable within one year | 42/48 | €32,396 | €7,331 | -€25,066 | -77.4% |
| Trade debts | 44 | €2,696 | €1,167 | -€1,529 | -56.7% |
| Suppliers | 440/4 | €2,696 | €1,167 | -€1,529 | -56.7% |
| Taxes, remuneration and social security | 45 | €29,701 | €5,201 | -€24,499 | -82.5% |
| Taxes | 450/3 | €29,701 | €5,201 | -€24,499 | -82.5% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | - | €963 | +€963 | |
| Turnover | 70 | €113,809 | €86,362 | -€27,447 | -24.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €44,298 | €49,332 | +€5,034 | +11.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,770 | €7,842 | +€72 | +0.9% |
| Other operating charges | 640/8 | €1,139 | €1,113 | -€27 | -2.4% |
| Gross operating margin | 9900 | €69,511 | €37,031 | -€32,481 | -46.7% |
| Operating profit (loss) | 9901 | €60,602 | €28,076 | -€32,526 | -53.7% |
| Financial income | 75/76B | €851 | €1,398 | +€547 | +64.3% |
| Recurring financial income | 75 | €851 | €1,398 | +€547 | +64.3% |
| Financial charges | 65/66B | €410 | €349 | -€62 | -15.1% |
| Recurring financial charges | 65 | €410 | €349 | -€62 | -15.1% |
| Profit (loss) for the period before taxes | 9903 | €61,042 | €29,125 | -€31,917 | -52.3% |
| Income taxes | 67/77 | €24,035 | €11,192 | -€12,844 | -53.4% |
| Profit (loss) for the period | 9904 | €37,007 | €17,934 | -€19,074 | -51.5% |
| Profit (loss) for the period to be appropriated | 9905 | €37,007 | €17,934 | -€19,074 | -51.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.