T & M CONSULTANTS: 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 & M CONSULTANTS
Largest movements
- Current investments +€644,000
up €644,000 (+64.4%), from €1.0m to €1.6m
- Cash -€622,976
down €622,976 (-94.0%), from €662,705 to €39,729
mainly Current investments (-€644,000) and Receivables within one year (-€1,854)
No liability line moved by more than 1% of the balance sheet total.
- Financial income -€34,104
down €34,104 (-58.2%), from €58,632 to €24,529
- Taxes -€10,127
down €10,127 (-65.0%), from €15,592 to €5,465
- Depreciation -€947
down €947 (-7.9%), from €11,932 to €10,984
- Other operating charges -€897
down €897 (-27.5%), from €3,262 to €2,365
- Gross operating margin +€488
up €488 (+6.0%), from €8,149 to €8,637
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 | €1,830,226 | €1,843,779 | +€13,553 | +0.7% |
| Fixed assets | 21/28 | €160,016 | €150,697 | -€9,319 | -5.8% |
| Tangible fixed assets | 22/27 | €160,016 | €150,697 | -€9,319 | -5.8% |
| Land and buildings | 22 | €160,016 | €149,277 | -€10,740 | -6.7% |
| Furniture and vehicles | 24 | - | €1,420 | +€1,420 | |
| Current assets | 29/58 | €1,670,210 | €1,693,083 | +€22,872 | +1.4% |
| Amounts receivable within one year | 40/41 | €7,206 | €9,060 | +€1,854 | +25.7% |
| Other amounts receivable | 41 | €7,206 | €9,060 | +€1,854 | +25.7% |
| Current investments | 50/53 | €1,000,000 | €1,644,000 | +€644,000 | +64.4% |
| Cash at bank and in hand | 54/58 | €662,705 | €39,729 | -€622,976 | -94.0% |
| Deferred charges and accrued income | 490/1 | €299 | €294 | -€5 | -1.8% |
| Total equity and liabilities | 10/49 | €1,830,226 | €1,843,779 | +€13,553 | +0.7% |
| Equity | 10/15 | €1,798,292 | €1,810,116 | +€11,824 | +0.7% |
| Contributions | 10/11 | €524,368 | €524,368 | = | 0.0% |
| Capital | 10 | €524,368 | €524,368 | = | 0.0% |
| Issued capital | 100 | €524,368 | €524,368 | = | 0.0% |
| Reserves | 13 | €1,273,924 | €1,285,748 | +€11,824 | +0.9% |
| Non-distributable reserves | 130/1 | €52,437 | €52,437 | = | 0.0% |
| Legal reserve | 130 | €52,437 | €52,437 | = | 0.0% |
| Distributable reserves | 133 | €1,221,487 | €1,233,311 | +€11,824 | +1.0% |
| Amounts payable | 17/49 | €31,934 | €33,663 | +€1,729 | +5.4% |
| Amounts payable within one year | 42/48 | €31,934 | €33,663 | +€1,729 | +5.4% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €706 | €1,365 | +€660 | +93.5% |
| Taxes | 450/3 | €706 | €1,365 | +€660 | +93.5% |
| Other amounts payable | 47/48 | €31,228 | €32,298 | +€1,069 | +3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,932 | €10,984 | -€947 | -7.9% |
| Other operating charges | 640/8 | €3,262 | €2,365 | -€897 | -27.5% |
| Gross operating margin | 9900 | €8,149 | €8,637 | +€488 | +6.0% |
| Operating profit (loss) | 9901 | -€7,045 | -€4,712 | +€2,332 | +33.1% |
| Financial income | 75/76B | €58,632 | €24,529 | -€34,104 | -58.2% |
| Recurring financial income | 75 | €58,632 | €24,529 | -€34,104 | -58.2% |
| Financial charges | 65/66B | €2,591 | €2,528 | -€63 | -2.4% |
| Recurring financial charges | 65 | €2,591 | €2,528 | -€63 | -2.4% |
| Profit (loss) for the period before taxes | 9903 | €48,997 | €17,289 | -€31,709 | -64.7% |
| Income taxes | 67/77 | €15,592 | €5,465 | -€10,127 | -65.0% |
| Profit (loss) for the period | 9904 | €33,405 | €11,824 | -€21,581 | -64.6% |
| Profit (loss) for the period to be appropriated | 9905 | €33,405 | €11,824 | -€21,581 | -64.6% |
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.