TYPICA: 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.
TYPICA
Largest movements
- Cash +€4,497
up €4,497 (+17.8%), from €25,305 to €29,802
mainly Net result for the year (+€11,156) and Depreciation (+€2,265)
- Tangible fixed assets +€3,727
up €3,727 (+69.6%), from €5,353 to €9,080
of which Plant, machinery and equipment: +€3,117
- Deferred charges and accrued income +€1,535
new in 2025: €1,535
- Receivables within one year -€1,223
down €1,223 (-6.5%), from €18,774 to €17,551
of which Other amounts receivable: -€2,458
- Reserves +€11,156
up €11,156 (+31.5%), from €35,403 to €46,558
of which Non-distributable reserves: +€11,150
- Tax, wage and social debts -€2,341
down €2,341 (-41.8%), from €5,598 to €3,257
- Gross operating margin -€1,538
down €1,538 (-7.2%), from €21,490 to €19,952
- Depreciation -€1,449
down €1,449 (-39.0%), from €3,714 to €2,265
- Taxes +€824
up €824 (+16.6%), from €4,957 to €5,782
- Other operating charges -€373
down €373 (-37.0%), from €1,008 to €635
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 | €49,432 | €57,968 | +€8,535 | +17.3% |
| Fixed assets | 21/28 | €5,353 | €9,080 | +€3,727 | +69.6% |
| Tangible fixed assets | 22/27 | €5,353 | €9,080 | +€3,727 | +69.6% |
| Land and buildings | 22 | €2,824 | €2,386 | -€438 | -15.5% |
| Plant, machinery and equipment | 23 | €2,068 | €5,185 | +€3,117 | +150.7% |
| Furniture and vehicles | 24 | €461 | €1,509 | +€1,048 | +227.5% |
| Current assets | 29/58 | €44,079 | €48,888 | +€4,808 | +10.9% |
| Amounts receivable within one year | 40/41 | €18,774 | €17,551 | -€1,223 | -6.5% |
| Trade receivables | 40 | €14,234 | €15,469 | +€1,235 | +8.7% |
| Other amounts receivable | 41 | €4,540 | €2,082 | -€2,458 | -54.1% |
| Cash at bank and in hand | 54/58 | €25,305 | €29,802 | +€4,497 | +17.8% |
| Deferred charges and accrued income | 490/1 | - | €1,535 | +€1,535 | |
| Total equity and liabilities | 10/49 | €49,432 | €57,968 | +€8,535 | +17.3% |
| Equity | 10/15 | €42,903 | €54,058 | +€11,156 | +26.0% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €35,403 | €46,558 | +€11,156 | +31.5% |
| Non-distributable reserves | 130/1 | €11,600 | €22,750 | +€11,150 | +96.1% |
| Other | 1319 | €11,600 | €22,750 | +€11,150 | +96.1% |
| Distributable reserves | 133 | €23,803 | €23,808 | +€6 | 0.0% |
| Amounts payable | 17/49 | €6,529 | €3,909 | -€2,620 | -40.1% |
| Amounts payable within one year | 42/48 | €6,529 | €3,909 | -€2,620 | -40.1% |
| Trade debts | 44 | €264 | €236 | -€28 | -10.6% |
| Suppliers | 440/4 | €264 | €236 | -€28 | -10.6% |
| Taxes, remuneration and social security | 45 | €5,598 | €3,257 | -€2,341 | -41.8% |
| Taxes | 450/3 | €5,598 | €3,257 | -€2,341 | -41.8% |
| Other amounts payable | 47/48 | €667 | €416 | -€251 | -37.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,714 | €2,265 | -€1,449 | -39.0% |
| Other operating charges | 640/8 | €1,008 | €635 | -€373 | -37.0% |
| Gross operating margin | 9900 | €21,490 | €19,952 | -€1,538 | -7.2% |
| Operating profit (loss) | 9901 | €16,767 | €17,051 | +€284 | +1.7% |
| Financial charges | 65/66B | €114 | €113 | -€1 | -0.9% |
| Recurring financial charges | 65 | €114 | €113 | -€1 | -0.9% |
| Profit (loss) for the period before taxes | 9903 | €16,653 | €16,937 | +€285 | +1.7% |
| Income taxes | 67/77 | €4,957 | €5,782 | +€824 | +16.6% |
| Profit (loss) for the period | 9904 | €11,695 | €11,156 | -€540 | -4.6% |
| Profit (loss) for the period to be appropriated | 9905 | €11,695 | €11,156 | -€540 | -4.6% |
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.