T & C SERVICES: 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 SERVICES
Largest movements
- Deferred charges and accrued income -€19,300
down €19,300 (-50.9%), from €37,900 to €18,600
- Receivables within one year +€10,931
up €10,931 (+33.9%), from €32,228 to €43,159
of which Trade receivables: +€9,112
- Tangible fixed assets -€2,979
down €2,979 (-53.4%), from €5,576 to €2,596
of which Furniture and vehicles: -€2,693
- Other debts -€7,756
down €7,756 (-98.4%), from €7,884 to €128
- Advances received -€2,177
no longer reported in 2025 (was €2,177)
- Gross operating margin -€6,692
down €6,692 (-39.4%), from €16,995 to €10,303
- Taxes -€2,271
down €2,271 (-62.4%), from €3,637 to €1,366
- Depreciation +€1,000
up €1,000 (+30.0%), from €3,330 to €4,330
- Other operating charges -€475
down €475 (-26.7%), from €1,783 to €1,307
- Financial charges -€304
down €304 (-10.2%), from €2,981 to €2,678
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 | €211,119 | €201,744 | -€9,374 | -4.4% |
| Fixed assets | 21/28 | €5,576 | €2,596 | -€2,979 | -53.4% |
| Tangible fixed assets | 22/27 | €5,576 | €2,596 | -€2,979 | -53.4% |
| Plant, machinery and equipment | 23 | €1,253 | €967 | -€286 | -22.8% |
| Furniture and vehicles | 24 | €4,323 | €1,629 | -€2,693 | -62.3% |
| Current assets | 29/58 | €205,543 | €199,148 | -€6,395 | -3.1% |
| Amounts receivable after more than one year | 29 | €120,000 | €120,000 | = | 0.0% |
| Other amounts receivable | 291 | €120,000 | €120,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €32,228 | €43,159 | +€10,931 | +33.9% |
| Trade receivables | 40 | €27,740 | €36,852 | +€9,112 | +32.8% |
| Other amounts receivable | 41 | €4,488 | €6,308 | +€1,819 | +40.5% |
| Cash at bank and in hand | 54/58 | €15,415 | €17,389 | +€1,974 | +12.8% |
| Deferred charges and accrued income | 490/1 | €37,900 | €18,600 | -€19,300 | -50.9% |
| Total equity and liabilities | 10/49 | €211,119 | €201,744 | -€9,374 | -4.4% |
| Equity | 10/15 | €160,133 | €160,816 | +€682 | +0.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €70,398 | €71,080 | +€682 | +1.0% |
| Distributable reserves | 133 | €70,398 | €71,080 | +€682 | +1.0% |
| Profit (loss) carried forward | 14 | €83,535 | €83,535 | = | 0.0% |
| Amounts payable | 17/49 | €50,986 | €40,929 | -€10,057 | -19.7% |
| Amounts payable within one year | 42/48 | €50,986 | €40,929 | -€10,057 | -19.7% |
| Current portion of amounts payable after more than one year | 42 | €4,285 | €4,304 | +€19 | +0.4% |
| Financial debts | 43 | €25,000 | €25,000 | = | 0.0% |
| Credit institutions | 430/8 | €25,000 | €25,000 | = | 0.0% |
| Trade debts | 44 | €7,304 | €5,675 | -€1,630 | -22.3% |
| Suppliers | 440/4 | €7,304 | €5,675 | -€1,630 | -22.3% |
| Advances received on contracts in progress | 46 | €2,177 | - | -€2,177 | |
| Taxes, remuneration and social security | 45 | €4,336 | €5,822 | +€1,486 | +34.3% |
| Taxes | 450/3 | €4,336 | €5,822 | +€1,486 | +34.3% |
| Other amounts payable | 47/48 | €7,884 | €128 | -€7,756 | -98.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,330 | €4,330 | +€1,000 | +30.0% |
| Other operating charges | 640/8 | €1,783 | €1,307 | -€475 | -26.7% |
| Gross operating margin | 9900 | €16,995 | €10,303 | -€6,692 | -39.4% |
| Operating profit (loss) | 9901 | €11,883 | €4,666 | -€7,217 | -60.7% |
| Financial income | 75/76B | €53 | €60 | +€7 | +12.9% |
| Recurring financial income | 75 | €53 | €60 | +€7 | +12.9% |
| Financial charges | 65/66B | €2,981 | €2,678 | -€304 | -10.2% |
| Recurring financial charges | 65 | €2,981 | €2,678 | -€304 | -10.2% |
| Profit (loss) for the period before taxes | 9903 | €8,954 | €2,048 | -€6,906 | -77.1% |
| Income taxes | 67/77 | €3,637 | €1,366 | -€2,271 | -62.4% |
| Profit (loss) for the period | 9904 | €5,318 | €682 | -€4,635 | -87.2% |
| Profit (loss) for the period to be appropriated | 9905 | €5,318 | €682 | -€4,635 | -87.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.