T & N CONSEILS: 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 & N CONSEILS
Largest movements
- Receivables within one year +€91,487
up €91,487 (+269%), from €34,018 to €125,506
of which Other amounts receivable: +€91,507
- Current investments +€80,000
new in 2025: €80,000
- Cash +€36,541
up €36,541 (+706%), from €5,175 to €41,716
mainly Net result for the year (+€213,067) and Investment in fixed assets (net) (+€25,446)
- Tangible fixed assets -€25,446
no longer reported in 2025 (was €25,446)
of which Other tangible fixed assets: -€25,388
- Reserves +€213,067
up €213,067 (+1,361%), from €15,659 to €228,726
of which Distributable reserves: +€213,067
- Debts after one year -€17,317
no longer reported in 2025 (was €17,317)
- Current portion of long-term debt -€14,606
no longer reported in 2025 (was €14,606)
- Tax, wage and social debts +€8,286
up €8,286 (+537%), from €1,543 to €9,829
- Other debts -€7,400
down €7,400 (-88.1%), from €8,400 to €1,000
- Gross operating margin +€289,533
up €289,533 (+1,784%), from €16,230 to €305,763
- Taxes +€94,320
up €94,320 (+6,068%), from €1,554 to €95,874
- Financial income +€4,397
up €4,397 (+127,815%), from €3 to €4,400
- Depreciation -€3,764
no longer reported in 2025 (was €3,764)
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 | €64,640 | €247,447 | +€182,807 | +283% |
| Fixed assets | 21/28 | €25,446 | - | -€25,446 | |
| Tangible fixed assets | 22/27 | €25,446 | - | -€25,446 | |
| Furniture and vehicles | 24 | €58 | - | -€58 | |
| Other tangible fixed assets | 26 | €25,388 | - | -€25,388 | |
| Current assets | 29/58 | €39,194 | €247,447 | +€208,253 | +531% |
| Amounts receivable within one year | 40/41 | €34,018 | €125,506 | +€91,487 | +269% |
| Trade receivables | 40 | €20 | - | -€20 | |
| Other amounts receivable | 41 | €33,998 | €125,506 | +€91,507 | +269% |
| Current investments | 50/53 | - | €80,000 | +€80,000 | |
| Cash at bank and in hand | 54/58 | €5,175 | €41,716 | +€36,541 | +706% |
| Deferred charges and accrued income | 490/1 | - | €225 | +€225 | |
| Total equity and liabilities | 10/49 | €64,640 | €247,447 | +€182,807 | +283% |
| Equity | 10/15 | €22,409 | €235,476 | +€213,067 | +951% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €15,659 | €228,726 | +€213,067 | +1,361% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,802 | €2,802 | = | 0.0% |
| Distributable reserves | 133 | €10,997 | €224,064 | +€213,067 | +1,937% |
| Profit (loss) carried forward | 14 | €550 | €550 | = | 0.0% |
| Amounts payable | 17/49 | €42,231 | €11,971 | -€30,260 | -71.7% |
| Amounts payable after more than one year | 17 | €17,317 | - | -€17,317 | |
| Financial debts | 170/4 | €17,317 | - | -€17,317 | |
| Amounts payable within one year | 42/48 | €24,914 | €11,971 | -€12,943 | -52.0% |
| Current portion of amounts payable after more than one year | 42 | €14,606 | - | -€14,606 | |
| Trade debts | 44 | €365 | €1,142 | +€777 | +213% |
| Suppliers | 440/4 | €365 | €1,142 | +€777 | +213% |
| Taxes, remuneration and social security | 45 | €1,543 | €9,829 | +€8,286 | +537% |
| Taxes | 450/3 | €1,543 | €9,829 | +€8,286 | +537% |
| Other amounts payable | 47/48 | €8,400 | €1,000 | -€7,400 | -88.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,764 | - | -€3,764 | |
| Other operating charges | 640/8 | €679 | €463 | -€216 | -31.8% |
| Gross operating margin | 9900 | €16,230 | €305,763 | +€289,533 | +1,784% |
| Operating profit (loss) | 9901 | €11,786 | €305,300 | +€293,514 | +2,490% |
| Financial income | 75/76B | €3 | €4,400 | +€4,397 | +127,815% |
| Recurring financial income | 75 | €3 | €4,400 | +€4,397 | +127,815% |
| Financial charges | 65/66B | €1,196 | €759 | -€437 | -36.5% |
| Recurring financial charges | 65 | €1,196 | €759 | -€437 | -36.5% |
| Profit (loss) for the period before taxes | 9903 | €10,593 | €308,941 | +€298,348 | +2,816% |
| Income taxes | 67/77 | €1,554 | €95,874 | +€94,320 | +6,068% |
| Profit (loss) for the period | 9904 | €9,039 | €213,067 | +€204,028 | +2,257% |
| Profit (loss) for the period to be appropriated | 9905 | €9,039 | €213,067 | +€204,028 | +2,257% |
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 28 October 2026 via checked.be.