T&M²CONSULTING: 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&M²CONSULTING
Largest movements
- Cash +€157,654
up €157,654 (+90.6%), from €174,037 to €331,691
mainly Net result for the year (+€172,727) and Depreciation (+€29,695)
- Tangible fixed assets -€29,695
down €29,695 (-9.1%), from €327,598 to €297,902
of which Other tangible fixed assets: -€25,231
- Financial fixed assets +€25,430
up €25,430 (+8,477%), from €300 to €25,730
- Receivables within one year +€8,471
up €8,471 (+11.2%), from €75,357 to €83,828
of which Trade receivables: +€5,834
- Reserves +€172,727
up €172,727 (+51.7%), from €334,355 to €507,082
of which Non-distributable reserves: +€483,722
- Current portion of long-term debt -€18,728
down €18,728 (-74.5%), from €25,142 to €6,414
- Tax, wage and social debts +€16,874
up €16,874 (+111%), from €15,195 to €32,068
of which Taxes: +€21,719
- Gross operating margin +€32,479
up €32,479 (+13.1%), from €247,416 to €279,895
- Taxes +€12,171
up €12,171 (+19.1%), from €63,637 to €75,808
- Depreciation -€5,622
down €5,622 (-15.9%), from €35,317 to €29,695
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.
Derived cash bridge
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 | €578,611 | €740,801 | +€162,190 | +28.0% |
| Fixed assets | 21/28 | €327,898 | €323,632 | -€4,266 | -1.3% |
| Tangible fixed assets | 22/27 | €327,598 | €297,902 | -€29,695 | -9.1% |
| Land and buildings | 22 | €24,094 | €23,226 | -€868 | -3.6% |
| Furniture and vehicles | 24 | €5,392 | €1,796 | -€3,596 | -66.7% |
| Other tangible fixed assets | 26 | €298,111 | €272,880 | -€25,231 | -8.5% |
| Financial fixed assets | 28 | €300 | €25,730 | +€25,430 | +8,477% |
| Current assets | 29/58 | €250,714 | €417,169 | +€166,456 | +66.4% |
| Amounts receivable within one year | 40/41 | €75,357 | €83,828 | +€8,471 | +11.2% |
| Trade receivables | 40 | €64,837 | €70,670 | +€5,834 | +9.0% |
| Other amounts receivable | 41 | €10,520 | €13,157 | +€2,637 | +25.1% |
| Cash at bank and in hand | 54/58 | €174,037 | €331,691 | +€157,654 | +90.6% |
| Deferred charges and accrued income | 490/1 | €1,320 | €1,651 | +€331 | +25.1% |
| Total equity and liabilities | 10/49 | €578,611 | €740,801 | +€162,190 | +28.0% |
| Equity | 10/15 | €529,581 | €702,308 | +€172,727 | +32.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | - | -€6,200 | |
| Other | 1109/19 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €334,355 | €507,082 | +€172,727 | +51.7% |
| Non-distributable reserves | 130/1 | €23,360 | €507,082 | +€483,722 | +2,071% |
| Reserves not available under the articles | 1311 | €23,360 | €507,082 | +€483,722 | +2,071% |
| Distributable reserves | 133 | €310,995 | - | -€310,995 | |
| Profit (loss) carried forward | 14 | €189,026 | €189,026 | = | 0.0% |
| Amounts payable | 17/49 | €49,030 | €38,493 | -€10,537 | -21.5% |
| Amounts payable after more than one year | 17 | €6,414 | - | -€6,414 | |
| Financial debts | 170/4 | €6,414 | - | -€6,414 | |
| Amounts payable within one year | 42/48 | €42,616 | €38,493 | -€4,123 | -9.7% |
| Current portion of amounts payable after more than one year | 42 | €25,142 | €6,414 | -€18,728 | -74.5% |
| Trade debts | 44 | €2,280 | €11 | -€2,269 | -99.5% |
| Suppliers | 440/4 | €2,280 | €11 | -€2,269 | -99.5% |
| Taxes, remuneration and social security | 45 | €15,195 | €32,068 | +€16,874 | +111% |
| Taxes | 450/3 | €10,274 | €31,993 | +€21,719 | +211% |
| Remuneration and social security | 454/9 | €4,920 | €75 | -€4,845 | -98.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,317 | €29,695 | -€5,622 | -15.9% |
| Other operating charges | 640/8 | €3,310 | €1,034 | -€2,276 | -68.8% |
| Gross operating margin | 9900 | €247,416 | €279,895 | +€32,479 | +13.1% |
| Operating profit (loss) | 9901 | €208,789 | €249,166 | +€40,377 | +19.3% |
| Financial income | 75/76B | €0 | €432 | +€432 | +130,867% |
| Recurring financial income | 75 | €0 | €432 | +€432 | +130,867% |
| Financial charges | 65/66B | €1,620 | €1,063 | -€557 | -34.4% |
| Recurring financial charges | 65 | €1,620 | €1,063 | -€557 | -34.4% |
| Profit (loss) for the period before taxes | 9903 | €207,169 | €248,535 | +€41,366 | +20.0% |
| Income taxes | 67/77 | €63,637 | €75,808 | +€12,171 | +19.1% |
| Profit (loss) for the period | 9904 | €143,532 | €172,727 | +€29,195 | +20.3% |
| Profit (loss) for the period to be appropriated | 9905 | €143,532 | €172,727 | +€29,195 | +20.3% |
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 24 October 2026 via checked.be.