T and M CONSULTANCY: what changed
T and M CONSULTANCY
Largest movements
- Tangible fixed assets -€3,218
down €3,218 (-12.5%), from €25,653 to €22,436
- Cash -€1,093
down €1,093 (-51.0%), from €2,142 to €1,049
mainly Net result for the year (-€3,103) and Other debts (-€1,657)
- Profit (loss) carried forward -€3,103
down €3,103 (-3.7%), from -€83,499 to -€86,602
- Other debts -€1,657
down €1,657 (-4.3%), from €38,095 to €36,438
- Trade debts +€450
new in 2025: €450
- Gross operating margin -€791
down €791 (-23.5%), from €3,364 to €2,573
- Other operating charges +€299
up €299 (+14.1%), from €2,114 to €2,413
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €27,795 | €23,485 | -€4,310 | -15.5% |
| Fixed assets | 21/28 | €25,653 | €22,436 | -€3,218 | -12.5% |
| Tangible fixed assets | 22/27 | €25,653 | €22,436 | -€3,218 | -12.5% |
| Land and buildings | 22 | €25,653 | €22,436 | -€3,218 | -12.5% |
| Current assets | 29/58 | €2,142 | €1,049 | -€1,093 | -51.0% |
| Cash at bank and in hand | 54/58 | €2,142 | €1,049 | -€1,093 | -51.0% |
| Total equity and liabilities | 10/49 | €27,795 | €23,485 | -€4,310 | -15.5% |
| Equity | 10/15 | -€10,300 | -€13,403 | -€3,103 | -30.1% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Revaluation surpluses | 12 | €5,592 | €5,592 | = | 0.0% |
| Reserves | 13 | €5,607 | €5,607 | = | 0.0% |
| Distributable reserves | 133 | €5,607 | €5,607 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€83,499 | -€86,602 | -€3,103 | -3.7% |
| Amounts payable | 17/49 | €38,095 | €36,888 | -€1,207 | -3.2% |
| Amounts payable within one year | 42/48 | €38,095 | €36,888 | -€1,207 | -3.2% |
| Trade debts | 44 | - | €450 | +€450 | |
| Suppliers | 440/4 | - | €450 | +€450 | |
| Other amounts payable | 47/48 | €38,095 | €36,438 | -€1,657 | -4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,218 | €3,218 | = | 0.0% |
| Other operating charges | 640/8 | €2,114 | €2,413 | +€299 | +14.1% |
| Gross operating margin | 9900 | €3,364 | €2,573 | -€791 | -23.5% |
| Operating profit (loss) | 9901 | -€1,968 | -€3,058 | -€1,090 | -55.4% |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,013 | -€3,103 | -€1,090 | -54.1% |
| Profit (loss) for the period | 9904 | -€2,013 | -€3,103 | -€1,090 | -54.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,013 | -€3,103 | -€1,090 | -54.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.