T&J CONSULTS: what changed
T&J CONSULTS
Largest movements
- Cash +€12,037
up €12,037 (+2,185%), from €551 to €12,588
mainly Net result for the year (+€6,535) and Depreciation (+€5,523)
- Tangible fixed assets -€5,523
down €5,523 (-2.7%), from €207,905 to €202,382
- Reserves +€6,535
up €6,535 (+10.2%), from €64,069 to €70,603
- Tax, wage and social debts -€3,574
no longer reported in 2025 (was €3,574)
- Short-term financial debts +€3,500
new in 2025: €3,500
- Other debts +€3,226
up €3,226 (+4.1%), from €79,083 to €82,309
- Gross operating margin -€1,537
down €1,537 (-7.8%), from €19,650 to €18,113
- Financial charges -€648
down €648 (-67.8%), from €955 to €307
- Taxes -€519
down €519 (-14.5%), from €3,574 to €3,055
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €208,456 | €217,115 | +€8,660 | +4.2% |
| Fixed assets | 21/28 | €207,905 | €202,382 | -€5,523 | -2.7% |
| Tangible fixed assets | 22/27 | €207,905 | €202,382 | -€5,523 | -2.7% |
| Land and buildings | 22 | €207,905 | €202,382 | -€5,523 | -2.7% |
| Current assets | 29/58 | €551 | €14,733 | +€14,182 | +2,574% |
| Amounts receivable within one year | 40/41 | - | €2,145 | +€2,145 | |
| Trade receivables | 40 | - | €1,700 | +€1,700 | |
| Other amounts receivable | 41 | - | €445 | +€445 | |
| Cash at bank and in hand | 54/58 | €551 | €12,588 | +€12,037 | +2,185% |
| Total equity and liabilities | 10/49 | €208,456 | €217,115 | +€8,660 | +4.2% |
| Equity | 10/15 | €124,069 | €130,603 | +€6,535 | +5.3% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Reserves | 13 | €64,069 | €70,603 | +€6,535 | +10.2% |
| Distributable reserves | 133 | €64,069 | €70,603 | +€6,535 | +10.2% |
| Amounts payable | 17/49 | €84,387 | €86,512 | +€2,125 | +2.5% |
| Amounts payable within one year | 42/48 | €84,387 | €86,512 | +€2,125 | +2.5% |
| Current portion of amounts payable after more than one year | 42 | €1,730 | - | -€1,730 | |
| Financial debts | 43 | - | €3,500 | +€3,500 | |
| Credit institutions | 430/8 | - | €3,500 | +€3,500 | |
| Trade debts | 44 | - | €703 | +€703 | |
| Suppliers | 440/4 | - | €703 | +€703 | |
| Taxes, remuneration and social security | 45 | €3,574 | - | -€3,574 | |
| Taxes | 450/3 | €3,574 | - | -€3,574 | |
| Other amounts payable | 47/48 | €79,083 | €82,309 | +€3,226 | +4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,523 | €5,523 | = | 0.0% |
| Other operating charges | 640/8 | €2,618 | €2,693 | +€75 | +2.9% |
| Gross operating margin | 9900 | €19,650 | €18,113 | -€1,537 | -7.8% |
| Operating profit (loss) | 9901 | €11,510 | €9,897 | -€1,613 | -14.0% |
| Financial charges | 65/66B | €955 | €307 | -€648 | -67.8% |
| Recurring financial charges | 65 | €955 | €307 | -€648 | -67.8% |
| Profit (loss) for the period before taxes | 9903 | €10,555 | €9,590 | -€965 | -9.1% |
| Income taxes | 67/77 | €3,574 | €3,055 | -€519 | -14.5% |
| Profit (loss) for the period | 9904 | €6,981 | €6,535 | -€446 | -6.4% |
| Profit (loss) for the period to be appropriated | 9905 | €6,981 | €6,535 | -€446 | -6.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.