T&C CONSULTING: 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.
T&C CONSULTING
Largest movements
- Receivables within one year +€7,265
up €7,265 (+349.9%), from €2,076 to €9,341
of which Other amounts receivable: +€4,426
- Cash -€5,266
down €5,266 (-33.4%), from €15,766 to €10,501
mainly Receivables within one year (-€7,265) and Other debts (-€2,315)
- Reserves +€3,923
up €3,923 (+46.6%), from €8,419 to €12,342
- Other debts -€2,315
down €2,315 (-58.2%), from €3,981 to €1,666
- Tax, wage and social debts +€1,385
up €1,385 (+71.1%), from €1,948 to €3,333
- Accrued charges and deferred income -€994
no longer reported in 2025 (was €994)
- Gross operating margin +€1,617
up €1,617 (+25.3%), from €6,399 to €8,016
- Taxes +€293
up €293 (+15.0%), from €1,948 to €2,241
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 | €17,842 | €19,841 | +€1,999 | +11.2% |
| Current assets | 29/58 | €17,842 | €19,841 | +€1,999 | +11.2% |
| Amounts receivable within one year | 40/41 | €2,076 | €9,341 | +€7,265 | +349.9% |
| Trade receivables | 40 | €2,001 | €4,840 | +€2,839 | +141.9% |
| Other amounts receivable | 41 | €75 | €4,501 | +€4,426 | +5892.3% |
| Cash at bank and in hand | 54/58 | €15,766 | €10,501 | -€5,266 | -33.4% |
| Total equity and liabilities | 10/49 | €17,842 | €19,841 | +€1,999 | +11.2% |
| Equity | 10/15 | €10,919 | €14,842 | +€3,923 | +35.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €8,419 | €12,342 | +€3,923 | +46.6% |
| Distributable reserves | 133 | €8,419 | €12,342 | +€3,923 | +46.6% |
| Amounts payable | 17/49 | €6,923 | €4,999 | -€1,924 | -27.8% |
| Amounts payable within one year | 42/48 | €5,929 | €4,999 | -€930 | -15.7% |
| Taxes, remuneration and social security | 45 | €1,948 | €3,333 | +€1,385 | +71.1% |
| Taxes | 450/3 | €1,948 | €3,333 | +€1,385 | +71.1% |
| Other amounts payable | 47/48 | €3,981 | €1,666 | -€2,315 | -58.2% |
| Accrued charges and deferred income | 492/3 | €994 | - | -€994 | |
| Other operating charges | 640/8 | €115 | €126 | +€11 | +9.6% |
| Gross operating margin | 9900 | €6,399 | €8,016 | +€1,617 | +25.3% |
| Operating profit (loss) | 9901 | €6,284 | €7,890 | +€1,606 | +25.6% |
| Financial income | 75/76B | - | €16 | +€16 | |
| Recurring financial income | 75 | - | €16 | +€16 | |
| Financial charges | 65/66B | €40 | €76 | +€35 | +87.1% |
| Recurring financial charges | 65 | €40 | €76 | +€35 | +87.1% |
| Profit (loss) for the period before taxes | 9903 | €6,243 | €7,830 | +€1,587 | +25.4% |
| Income taxes | 67/77 | €1,948 | €2,241 | +€293 | +15.0% |
| Profit (loss) for the period | 9904 | €4,295 | €5,589 | +€1,294 | +30.1% |
| Profit (loss) for the period to be appropriated | 9905 | €4,295 | €5,589 | +€1,294 | +30.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.