T.C.A 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.
T.C.A Consulting
Largest movements
- Tangible fixed assets +€295,304
up €295,304 (+405%), from €72,879 to €368,183
of which Land and buildings: +€315,665
- Receivables within one year +€23,457
up €23,457 (+290%), from €8,079 to €31,536
of which Trade receivables: +€22,190
- Cash -€12,111
down €12,111 (-63.8%), from €18,995 to €6,884
mainly Investment in fixed assets (net) (-€316,250) and Receivables within one year (-€23,457)
- Debts after one year +€219,485
up €219,485 (+652%), from €33,645 to €253,130
- Other debts +€59,884
up €59,884 (+210%), from €28,531 to €88,415
- Current portion of long-term debt +€16,797
up €16,797 (+100%), from €16,727 to €33,524
- Tax, wage and social debts +€7,905
up €7,905 (+664%), from €1,190 to €9,095
- Other operating charges +€39,671
up €39,671 (+27,359%), from €145 to €39,816
- Gross operating margin +€34,670
up €34,670 (+111%), from €31,246 to €65,916
- Taxes -€1,267
down €1,267 (-71.9%), from €1,761 to €494
- Financial charges +€721
up €721 (+21.8%), from €3,307 to €4,028
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 | €99,953 | €406,603 | +€306,650 | +307% |
| Fixed assets | 21/28 | €72,879 | €368,183 | +€295,304 | +405% |
| Tangible fixed assets | 22/27 | €72,879 | €368,183 | +€295,304 | +405% |
| Land and buildings | 22 | - | €315,665 | +€315,665 | |
| Plant, machinery and equipment | 23 | €3,222 | €2,282 | -€940 | -29.2% |
| Furniture and vehicles | 24 | €69,657 | €50,236 | -€19,421 | -27.9% |
| Current assets | 29/58 | €27,074 | €38,420 | +€11,346 | +41.9% |
| Amounts receivable within one year | 40/41 | €8,079 | €31,536 | +€23,457 | +290% |
| Trade receivables | 40 | €4,840 | €27,030 | +€22,190 | +458% |
| Other amounts receivable | 41 | €3,239 | €4,506 | +€1,267 | +39.1% |
| Cash at bank and in hand | 54/58 | €18,995 | €6,884 | -€12,111 | -63.8% |
| Total equity and liabilities | 10/49 | €99,953 | €406,603 | +€306,650 | +307% |
| Equity | 10/15 | €19,807 | €20,439 | +€632 | +3.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,807 | €19,439 | +€632 | +3.4% |
| Amounts payable | 17/49 | €80,146 | €386,164 | +€306,018 | +382% |
| Amounts payable after more than one year | 17 | €33,645 | €253,130 | +€219,485 | +652% |
| Financial debts | 170/4 | €33,645 | €253,130 | +€219,485 | +652% |
| Amounts payable within one year | 42/48 | €46,501 | €133,034 | +€86,533 | +186% |
| Current portion of amounts payable after more than one year | 42 | €16,727 | €33,524 | +€16,797 | +100% |
| Trade debts | 44 | €53 | €2,000 | +€1,947 | +3,674% |
| Suppliers | 440/4 | €53 | €2,000 | +€1,947 | +3,674% |
| Taxes, remuneration and social security | 45 | €1,190 | €9,095 | +€7,905 | +664% |
| Taxes | 450/3 | €1,190 | €9,095 | +€7,905 | +664% |
| Other amounts payable | 47/48 | €28,531 | €88,415 | +€59,884 | +210% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,496 | €20,946 | +€450 | +2.2% |
| Other operating charges | 640/8 | €145 | €39,816 | +€39,671 | +27,359% |
| Gross operating margin | 9900 | €31,246 | €65,916 | +€34,670 | +111% |
| Operating profit (loss) | 9901 | €10,605 | €5,154 | -€5,451 | -51.4% |
| Financial charges | 65/66B | €3,307 | €4,028 | +€721 | +21.8% |
| Recurring financial charges | 65 | €3,307 | €4,028 | +€721 | +21.8% |
| Profit (loss) for the period before taxes | 9903 | €7,298 | €1,126 | -€6,172 | -84.6% |
| Income taxes | 67/77 | €1,761 | €494 | -€1,267 | -71.9% |
| Profit (loss) for the period | 9904 | €5,537 | €632 | -€4,905 | -88.6% |
| Profit (loss) for the period to be appropriated | 9905 | €5,537 | €632 | -€4,905 | -88.6% |
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 31 October 2026 via checked.be.