T-CONSULT: 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-CONSULT
Largest movements
- Cash +€38,463
up €38,463 (+40.2%), from €95,749 to €134,212
mainly Net result for the year (+€103,462) and Other debts (+€49,125)
- Current investments +€31,780
up €31,780 (+127.1%), from €25,000 to €56,780
- Receivables within one year -€23,874
down €23,874 (-54.8%), from €43,529 to €19,654
of which Trade receivables: -€27,711
- Deferred charges and accrued income -€6,160
down €6,160 (-67.2%), from €9,163 to €3,003
- Other debts +€49,125
up €49,125 (+43.5%), from €112,915 to €162,039
- Current portion of long-term debt -€8,458
down €8,458 (-100.0%), from €8,458 to €0
- Trade debts -€2,868
down €2,868 (-45.5%), from €6,308 to €3,440
- Gross operating margin -€6,283
down €6,283 (-4.1%), from €152,605 to €146,322
- Taxes -€1,893
down €1,893 (-5.7%), from €33,251 to €31,358
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 | €189,582 | €227,948 | +€38,366 | +20.2% |
| Fixed assets | 21/28 | €16,142 | €14,300 | -€1,842 | -11.4% |
| Tangible fixed assets | 22/27 | €16,142 | €14,300 | -€1,842 | -11.4% |
| Plant, machinery and equipment | 23 | €932 | €562 | -€370 | -39.7% |
| Furniture and vehicles | 24 | €958 | €3,758 | +€2,800 | +292.3% |
| Other tangible fixed assets | 26 | €14,252 | €9,980 | -€4,272 | -30.0% |
| Current assets | 29/58 | €173,440 | €213,648 | +€40,208 | +23.2% |
| Amounts receivable within one year | 40/41 | €43,529 | €19,654 | -€23,874 | -54.8% |
| Trade receivables | 40 | €43,365 | €15,654 | -€27,711 | -63.9% |
| Other amounts receivable | 41 | €164 | €4,000 | +€3,836 | +2343.0% |
| Current investments | 50/53 | €25,000 | €56,780 | +€31,780 | +127.1% |
| Cash at bank and in hand | 54/58 | €95,749 | €134,212 | +€38,463 | +40.2% |
| Deferred charges and accrued income | 490/1 | €9,163 | €3,003 | -€6,160 | -67.2% |
| Total equity and liabilities | 10/49 | €189,582 | €227,948 | +€38,366 | +20.2% |
| Equity | 10/15 | €48,042 | €48,042 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €29,442 | €29,442 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €10,692 | €10,692 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €141,541 | €179,907 | +€38,366 | +27.1% |
| Amounts payable within one year | 42/48 | €141,381 | €179,907 | +€38,526 | +27.2% |
| Current portion of amounts payable after more than one year | 42 | €8,458 | €0 | -€8,458 | -100.0% |
| Trade debts | 44 | €6,308 | €3,440 | -€2,868 | -45.5% |
| Suppliers | 440/4 | €6,308 | €3,440 | -€2,868 | -45.5% |
| Taxes, remuneration and social security | 45 | €13,701 | €14,428 | +€727 | +5.3% |
| Taxes | 450/3 | €13,701 | €14,428 | +€727 | +5.3% |
| Other amounts payable | 47/48 | €112,915 | €162,039 | +€49,125 | +43.5% |
| Accrued charges and deferred income | 492/3 | €160 | €0 | -€160 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,006 | €5,257 | -€750 | -12.5% |
| Other operating charges | 640/8 | €2,437 | €3,095 | +€658 | +27.0% |
| Gross operating margin | 9900 | €152,605 | €146,322 | -€6,283 | -4.1% |
| Operating profit (loss) | 9901 | €144,162 | €137,970 | -€6,191 | -4.3% |
| Financial income | 75/76B | €2,018 | €917 | -€1,101 | -54.6% |
| Recurring financial income | 75 | €2,018 | €917 | -€1,101 | -54.6% |
| Financial charges | 65/66B | €5,215 | €4,068 | -€1,147 | -22.0% |
| Recurring financial charges | 65 | €5,215 | €4,068 | -€1,147 | -22.0% |
| Profit (loss) for the period before taxes | 9903 | €140,965 | €134,820 | -€6,145 | -4.4% |
| Income taxes | 67/77 | €33,251 | €31,358 | -€1,893 | -5.7% |
| Profit (loss) for the period | 9904 | €107,713 | €103,462 | -€4,251 | -3.9% |
| Profit (loss) for the period to be appropriated | 9905 | €107,713 | €103,462 | -€4,251 | -3.9% |
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 11 October 2026 via checked.be.