T.M. SERVICES: what changed
Two fiscal 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. SERVICES
Largest movements
- Receivables within one year -€47,956
down €47,956 (-99.7%), from €48,118 to €162
of which Trade receivables: -€47,956
- Cash +€3,437
up €3,437 (+17.8%), from €19,275 to €22,712
mainly Receivables within one year (+€47,956) and Net result for the year (+€30,544)
- Tax, wage and social debts -€45,567
down €45,567 (-90.9%), from €50,109 to €4,542
of which Remuneration and social security: -€39,173
- Other debts -€38,793
down €38,793 (-69.3%), from €55,999 to €17,205
- Profit (loss) carried forward +€30,544
up €30,544 (+95.5%), from -€31,987 to -€1,443
- Trade debts +€9,297
up €9,297 (+282.9%), from €3,287 to €12,584
- Financial income +€22,102
new in 2024: €22,102
- Gross operating margin -€4,190
down €4,190 (-30.5%), from €13,739 to €9,550
- Financial charges +€973
up €973 (+724.0%), from €134 to €1,107
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €77,408 | €32,889 | -€44,519 | -57.5% |
| Current assets | 29/58 | €77,408 | €32,889 | -€44,519 | -57.5% |
| Stocks and contracts in progress | 3 | €10,015 | €10,015 | = | 0.0% |
| Stocks | 30/36 | €10,015 | €10,015 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €48,118 | €162 | -€47,956 | -99.7% |
| Trade receivables | 40 | €47,956 | - | -€47,956 | |
| Other amounts receivable | 41 | €162 | €162 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €19,275 | €22,712 | +€3,437 | +17.8% |
| Total equity and liabilities | 10/49 | €77,408 | €32,889 | -€44,519 | -57.5% |
| Equity | 10/15 | -€31,986 | -€1,442 | +€30,544 | +95.5% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Outside capital | 11 | €1 | €1 | = | 0.0% |
| Other | 1109/19 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,987 | -€1,443 | +€30,544 | +95.5% |
| Amounts payable | 17/49 | €109,394 | €34,331 | -€75,063 | -68.6% |
| Amounts payable within one year | 42/48 | €109,394 | €34,331 | -€75,063 | -68.6% |
| Trade debts | 44 | €3,287 | €12,584 | +€9,297 | +282.9% |
| Suppliers | 440/4 | €3,287 | €12,584 | +€9,297 | +282.9% |
| Taxes, remuneration and social security | 45 | €50,109 | €4,542 | -€45,567 | -90.9% |
| Taxes | 450/3 | €10,936 | €4,542 | -€6,394 | -58.5% |
| Remuneration and social security | 454/9 | €39,173 | - | -€39,173 | |
| Other amounts payable | 47/48 | €55,999 | €17,205 | -€38,793 | -69.3% |
| Other operating charges | 640/8 | €87 | - | -€87 | |
| Gross operating margin | 9900 | €13,739 | €9,550 | -€4,190 | -30.5% |
| Operating profit (loss) | 9901 | €13,652 | €9,550 | -€4,103 | -30.1% |
| Financial income | 75/76B | - | €22,102 | +€22,102 | |
| Recurring financial income | 75 | - | €22,102 | +€22,102 | |
| Financial charges | 65/66B | €134 | €1,107 | +€973 | +724.0% |
| Recurring financial charges | 65 | €134 | €1,107 | +€973 | +724.0% |
| Profit (loss) for the period before taxes | 9903 | €13,518 | €30,544 | +€17,026 | +126.0% |
| Profit (loss) for the period | 9904 | €13,518 | €30,544 | +€17,026 | +126.0% |
| Profit (loss) for the period to be appropriated | 9905 | €13,518 | €30,544 | +€17,026 | +126.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.