TIP TOP CONSTRUCT: 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.
TIP TOP CONSTRUCT
Largest movements
- Receivables within one year +€30,910
up €30,910 (+132%), from €23,370 to €54,280
of which Other amounts receivable: +€35,078
- Deferred charges and accrued income -€9,210
down €9,210 (-84.9%), from €10,851 to €1,641
- Tangible fixed assets -€2,011
down €2,011 (-65.4%), from €3,073 to €1,062
of which Furniture and vehicles: -€3,073
- Other debts +€26,240
new in 2026: €26,240
- Profit (loss) carried forward -€21,223
down €21,223 (-92.9%), from €22,841 to €1,618
- Trade debts +€11,066
up €11,066 (+105%), from €10,539 to €21,605
- Tax, wage and social debts +€3,295
up €3,295 (+134%), from €2,465 to €5,760
- Gross operating margin +€6,117
up €6,117 (+44.5%), from €13,743 to €19,860
- Other operating charges -€4,204
down €4,204 (-54.5%), from €7,713 to €3,509
- Taxes +€1,664
up €1,664 (+72.9%), from €2,281 to €3,945
- Financial income +€957
up €957 (+135%), from €707 to €1,664
of which Financial income: +€957
- Depreciation -€673
down €673 (-17.8%), from €3,782 to €3,110
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €37,845 | €57,227 | +€19,382 | +51.2% |
| Fixed assets | 21/28 | €3,073 | €1,062 | -€2,011 | -65.4% |
| Tangible fixed assets | 22/27 | €3,073 | €1,062 | -€2,011 | -65.4% |
| Plant, machinery and equipment | 23 | - | €1,062 | +€1,062 | |
| Furniture and vehicles | 24 | €3,073 | €0 | -€3,073 | -100% |
| Current assets | 29/58 | €34,772 | €56,165 | +€21,393 | +61.5% |
| Amounts receivable within one year | 40/41 | €23,370 | €54,280 | +€30,910 | +132% |
| Trade receivables | 40 | €7,365 | €3,197 | -€4,168 | -56.6% |
| Other amounts receivable | 41 | €16,005 | €51,083 | +€35,078 | +219% |
| Cash at bank and in hand | 54/58 | €552 | €244 | -€308 | -55.8% |
| Deferred charges and accrued income | 490/1 | €10,851 | €1,641 | -€9,210 | -84.9% |
| Total equity and liabilities | 10/49 | €37,845 | €57,227 | +€19,382 | +51.2% |
| Equity | 10/15 | €24,841 | €3,618 | -€21,223 | -85.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,841 | €1,618 | -€21,223 | -92.9% |
| Amounts payable | 17/49 | €13,005 | €53,610 | +€40,605 | +312% |
| Amounts payable within one year | 42/48 | €13,005 | €53,610 | +€40,605 | +312% |
| Financial debts | 43 | - | €4 | +€4 | |
| Credit institutions | 430/8 | - | €4 | +€4 | |
| Trade debts | 44 | €10,539 | €21,605 | +€11,066 | +105% |
| Suppliers | 440/4 | €10,539 | €21,605 | +€11,066 | +105% |
| Taxes, remuneration and social security | 45 | €2,465 | €5,760 | +€3,295 | +134% |
| Taxes | 450/3 | €2,465 | €5,760 | +€3,295 | +134% |
| Other amounts payable | 47/48 | - | €26,240 | +€26,240 | |
| Remuneration, social security and pensions | 62 | €342 | - | -€342 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,782 | €3,110 | -€673 | -17.8% |
| Other operating charges | 640/8 | €7,713 | €3,509 | -€4,204 | -54.5% |
| Gross operating margin | 9900 | €13,743 | €19,860 | +€6,117 | +44.5% |
| Operating profit (loss) | 9901 | €1,905 | €13,241 | +€11,336 | +595% |
| Financial income | 75/76B | €707 | €1,664 | +€957 | +135% |
| Recurring financial income | 75 | €707 | €1,664 | +€957 | +135% |
| Non-recurring financial income | 76B | €707 | €1,664 | +€957 | +135% |
| Financial charges | 65/66B | €190 | €182 | -€8 | -4.1% |
| Recurring financial charges | 65 | €190 | €182 | -€8 | -4.1% |
| Non-recurring financial charges | 66B | €190 | €182 | -€8 | -4.1% |
| Profit (loss) for the period before taxes | 9903 | €2,421 | €14,722 | +€12,301 | +508% |
| Income taxes | 67/77 | €2,281 | €3,945 | +€1,664 | +72.9% |
| Profit (loss) for the period | 9904 | €140 | €10,777 | +€10,637 | +7,593% |
| Profit (loss) for the period to be appropriated | 9905 | €140 | €10,777 | +€10,637 | +7,593% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.