T.P. CONSULT & QUALITY: 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.P. CONSULT & QUALITY
Largest movements
- Receivables within one year +€51,454
up €51,454 (+250%), from €20,556 to €72,010
of which Other amounts receivable: +€51,474
- Cash +€31,272
up €31,272 (+55.6%), from €56,215 to €87,486
mainly Net result for the year (+€93,822) and Depreciation (+€20,250)
- Reserves +€90,000
up €90,000 (+42.7%), from €211,000 to €301,000
- Debts after one year -€12,206
down €12,206 (-22.0%), from €55,521 to €43,315
of which Financial debts: -€12,206
- Tax, wage and social debts +€9,949
up €9,949 (+43.2%), from €23,041 to €32,990
- Staff costs -€27,628
down €27,628 (-99.3%), from €27,814 to €186
- Gross operating margin +€13,255
up €13,255 (+8.6%), from €154,999 to €168,253
- Taxes +€11,265
up €11,265 (+29.3%), from €38,502 to €49,767
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 | €402,884 | €483,056 | +€80,172 | +19.9% |
| Fixed assets | 21/28 | €325,375 | €322,691 | -€2,683 | -0.8% |
| Tangible fixed assets | 22/27 | €325,375 | €322,691 | -€2,683 | -0.8% |
| Land and buildings | 22 | €315,725 | €304,436 | -€11,289 | -3.6% |
| Plant, machinery and equipment | 23 | €4,418 | €9,007 | +€4,589 | +104% |
| Furniture and vehicles | 24 | €4,076 | €9,248 | +€5,172 | +127% |
| Other tangible fixed assets | 26 | €1,156 | - | -€1,156 | |
| Current assets | 29/58 | €77,509 | €160,364 | +€82,855 | +107% |
| Amounts receivable within one year | 40/41 | €20,556 | €72,010 | +€51,454 | +250% |
| Trade receivables | 40 | €20,556 | €20,536 | -€20 | -0.1% |
| Other amounts receivable | 41 | - | €51,474 | +€51,474 | |
| Cash at bank and in hand | 54/58 | €56,215 | €87,486 | +€31,272 | +55.6% |
| Deferred charges and accrued income | 490/1 | €739 | €868 | +€129 | +17.5% |
| Total equity and liabilities | 10/49 | €402,884 | €483,056 | +€80,172 | +19.9% |
| Equity | 10/15 | €300,008 | €393,830 | +€93,822 | +31.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €211,000 | €301,000 | +€90,000 | +42.7% |
| Distributable reserves | 133 | €211,000 | €301,000 | +€90,000 | +42.7% |
| Profit (loss) carried forward | 14 | €76,608 | €80,430 | +€3,822 | +5.0% |
| Amounts payable | 17/49 | €102,876 | €89,226 | -€13,650 | -13.3% |
| Amounts payable after more than one year | 17 | €55,521 | €43,315 | -€12,206 | -22.0% |
| Financial debts | 170/4 | €53,741 | €41,535 | -€12,206 | -22.7% |
| Other amounts payable | 178/9 | €1,780 | €1,780 | = | 0.0% |
| Amounts payable within one year | 42/48 | €47,256 | €45,461 | -€1,794 | -3.8% |
| Current portion of amounts payable after more than one year | 42 | €16,977 | €12,206 | -€4,771 | -28.1% |
| Trade debts | 44 | €3,097 | €265 | -€2,832 | -91.5% |
| Suppliers | 440/4 | €3,097 | €265 | -€2,832 | -91.5% |
| Taxes, remuneration and social security | 45 | €23,041 | €32,990 | +€9,949 | +43.2% |
| Taxes | 450/3 | €23,041 | €32,990 | +€9,949 | +43.2% |
| Other amounts payable | 47/48 | €4,141 | - | -€4,141 | |
| Accrued charges and deferred income | 492/3 | €100 | €450 | +€350 | +352% |
| Non-recurring operating income | 76A | - | €10,000 | +€10,000 | |
| Remuneration, social security and pensions | 62 | €27,814 | €186 | -€27,628 | -99.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,421 | €20,250 | -€1,171 | -5.5% |
| Other operating charges | 640/8 | €1,700 | €2,028 | +€328 | +19.3% |
| Gross operating margin | 9900 | €154,999 | €168,253 | +€13,255 | +8.6% |
| Operating profit (loss) | 9901 | €104,063 | €145,790 | +€41,726 | +40.1% |
| Financial income | 75/76B | €0 | €321 | +€320 | +72,827% |
| Recurring financial income | 75 | €0 | €321 | +€320 | +72,827% |
| Financial charges | 65/66B | €2,921 | €2,522 | -€400 | -13.7% |
| Recurring financial charges | 65 | €2,921 | €2,522 | -€400 | -13.7% |
| Profit (loss) for the period before taxes | 9903 | €101,142 | €143,589 | +€42,446 | +42.0% |
| Income taxes | 67/77 | €38,502 | €49,767 | +€11,265 | +29.3% |
| Profit (loss) for the period | 9904 | €62,641 | €93,822 | +€31,181 | +49.8% |
| Profit (loss) for the period to be appropriated | 9905 | €62,641 | €93,822 | +€31,181 | +49.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.