T&E 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&E Consulting
Largest movements
- Tangible fixed assets +€11,478
up €11,478 (+652.2%), from €1,760 to €13,238
of which Other tangible fixed assets: +€10,543
- Cash +€8,680
up €8,680 (+19.0%), from €45,657 to €54,337
mainly Provisions (+€29,009) and Other debts (+€9,007)
- Provisions +€29,009
new in 2025: €29,009
- Profit (loss) carried forward -€23,018
down €23,018 (-79.1%), from €29,109 to €6,091
- Other debts +€9,007
up €9,007 (+3300.5%), from €273 to €9,280
- Tax, wage and social debts +€3,105
up €3,105 (+23.2%), from €13,368 to €16,473
- Trade debts +€1,970
up €1,970 (+69.6%), from €2,828 to €4,798
- Provisions +€29,009
new in 2025: €29,009
- Financial charges +€26,340
up €26,340 (+1764.5%), from €1,493 to €27,832
- Taxes -€6,560
down €6,560 (-62.2%), from €10,551 to €3,991
- Gross operating margin -€2,210
down €2,210 (-5.4%), from €41,297 to €39,086
- Depreciation +€723
up €723 (+471.8%), from €153 to €877
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 | €48,349 | €68,423 | +€20,073 | +41.5% |
| Fixed assets | 21/28 | €1,760 | €13,238 | +€11,478 | +652.2% |
| Tangible fixed assets | 22/27 | €1,760 | €13,238 | +€11,478 | +652.2% |
| Furniture and vehicles | 24 | €1,760 | €2,695 | +€935 | +53.1% |
| Other tangible fixed assets | 26 | - | €10,543 | +€10,543 | |
| Current assets | 29/58 | €46,589 | €55,184 | +€8,595 | +18.4% |
| Amounts receivable within one year | 40/41 | €416 | €0 | -€416 | -100.0% |
| Trade receivables | 40 | €416 | €0 | -€416 | -100.0% |
| Cash at bank and in hand | 54/58 | €45,657 | €54,337 | +€8,680 | +19.0% |
| Deferred charges and accrued income | 490/1 | €517 | €848 | +€331 | +64.1% |
| Total equity and liabilities | 10/49 | €48,349 | €68,423 | +€20,073 | +41.5% |
| Equity | 10/15 | €31,109 | €8,091 | -€23,018 | -74.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,109 | €6,091 | -€23,018 | -79.1% |
| Provisions and deferred taxes | 16 | - | €29,009 | +€29,009 | |
| Provisions for liabilities and charges | 160/5 | - | €29,009 | +€29,009 | |
| Other liabilities and charges | 164/5 | - | €29,009 | +€29,009 | |
| Amounts payable | 17/49 | €17,240 | €31,322 | +€14,082 | +81.7% |
| Amounts payable within one year | 42/48 | €16,469 | €30,551 | +€14,082 | +85.5% |
| Trade debts | 44 | €2,828 | €4,798 | +€1,970 | +69.6% |
| Suppliers | 440/4 | €2,828 | €4,798 | +€1,970 | +69.6% |
| Taxes, remuneration and social security | 45 | €13,368 | €16,473 | +€3,105 | +23.2% |
| Taxes | 450/3 | €13,368 | €16,473 | +€3,105 | +23.2% |
| Other amounts payable | 47/48 | €273 | €9,280 | +€9,007 | +3300.5% |
| Accrued charges and deferred income | 492/3 | €771 | €771 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €153 | €877 | +€723 | +471.8% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €29,009 | +€29,009 | |
| Other operating charges | 640/8 | - | €432 | +€432 | |
| Gross operating margin | 9900 | €41,297 | €39,086 | -€2,210 | -5.4% |
| Operating profit (loss) | 9901 | €41,143 | €8,768 | -€32,375 | -78.7% |
| Financial income | 75/76B | €9 | €37 | +€28 | +299.7% |
| Recurring financial income | 75 | €9 | €37 | +€28 | +299.7% |
| Financial charges | 65/66B | €1,493 | €27,832 | +€26,340 | +1764.5% |
| Recurring financial charges | 65 | €1,493 | €27,832 | +€26,340 | +1764.5% |
| Profit (loss) for the period before taxes | 9903 | €39,660 | -€19,027 | -€58,687 | |
| Income taxes | 67/77 | €10,551 | €3,991 | -€6,560 | -62.2% |
| Profit (loss) for the period | 9904 | €29,109 | -€23,018 | -€52,127 | |
| Profit (loss) for the period to be appropriated | 9905 | €29,109 | -€23,018 | -€52,127 |
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 10 October 2026 via checked.be.