4T CONSULTING: 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.
4T CONSULTING
Largest movements
- Cash +€92,737
up €92,737 (+151%), from €61,420 to €154,157
mainly Net result for the year (+€93,247) and Tax, wage and social debts (+€31,025)
- Current investments +€37,287
up €37,287 (+111%), from €33,489 to €70,776
- Reserves +€93,247
up €93,247 (+116%), from €80,665 to €173,912
- Tax, wage and social debts +€31,025
up €31,025 (+104%), from €29,825 to €60,851
- Trade debts +€4,280
up €4,280 (+191%), from €2,241 to €6,521
- Gross operating margin +€17,562
up €17,562 (+16.9%), from €103,961 to €121,523
- Taxes +€5,073
up €5,073 (+23.1%), from €21,966 to €27,038
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 | €116,603 | €245,156 | +€128,553 | +110% |
| Fixed assets | 21/28 | €3,219 | €2,131 | -€1,088 | -33.8% |
| Tangible fixed assets | 22/27 | €3,219 | €2,131 | -€1,088 | -33.8% |
| Furniture and vehicles | 24 | €3,219 | €2,131 | -€1,088 | -33.8% |
| Current assets | 29/58 | €113,384 | €243,025 | +€129,641 | +114% |
| Amounts receivable within one year | 40/41 | €17,066 | €16,591 | -€476 | -2.8% |
| Trade receivables | 40 | €17,061 | €16,552 | -€509 | -3.0% |
| Other amounts receivable | 41 | €5 | €39 | +€33 | +618% |
| Current investments | 50/53 | €33,489 | €70,776 | +€37,287 | +111% |
| Cash at bank and in hand | 54/58 | €61,420 | €154,157 | +€92,737 | +151% |
| Deferred charges and accrued income | 490/1 | €1,409 | €1,501 | +€93 | +6.6% |
| Total equity and liabilities | 10/49 | €116,603 | €245,156 | +€128,553 | +110% |
| Equity | 10/15 | €83,165 | €176,412 | +€93,247 | +112% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €80,665 | €173,912 | +€93,247 | +116% |
| Distributable reserves | 133 | €80,665 | €173,912 | +€93,247 | +116% |
| Amounts payable | 17/49 | €33,438 | €68,744 | +€35,306 | +106% |
| Amounts payable within one year | 42/48 | €33,438 | €68,744 | +€35,306 | +106% |
| Trade debts | 44 | €2,241 | €6,521 | +€4,280 | +191% |
| Suppliers | 440/4 | €2,241 | €6,521 | +€4,280 | +191% |
| Taxes, remuneration and social security | 45 | €29,825 | €60,851 | +€31,025 | +104% |
| Taxes | 450/3 | €29,825 | €60,851 | +€31,025 | +104% |
| Other amounts payable | 47/48 | €1,372 | €1,373 | +€1 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €787 | €1,088 | +€301 | +38.2% |
| Other operating charges | 640/8 | €566 | €148 | -€419 | -74.0% |
| Gross operating margin | 9900 | €103,961 | €121,523 | +€17,562 | +16.9% |
| Operating profit (loss) | 9901 | €102,608 | €120,288 | +€17,680 | +17.2% |
| Financial income | 75/76B | €97 | €815 | +€718 | +738% |
| Recurring financial income | 75 | €97 | €815 | +€718 | +738% |
| Financial charges | 65/66B | €74 | €818 | +€744 | +1,009% |
| Recurring financial charges | 65 | €74 | €818 | +€744 | +1,009% |
| Profit (loss) for the period before taxes | 9903 | €102,631 | €120,285 | +€17,654 | +17.2% |
| Income taxes | 67/77 | €21,966 | €27,038 | +€5,073 | +23.1% |
| Profit (loss) for the period | 9904 | €80,665 | €93,247 | +€12,582 | +15.6% |
| Profit (loss) for the period to be appropriated | 9905 | €80,665 | €93,247 | +€12,582 | +15.6% |
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 27 October 2026 via checked.be.