T&S Consulting: 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&S Consulting
Largest movements
- Cash -€71,346
down €71,346 (-46.5%), from €153,580 to €82,233
mainly Contributions, distributions and other (-€146,192) and Tax, wage and social debts (-€17,348)
- Tangible fixed assets -€17,297
down €17,297 (-28.6%), from €60,567 to €43,270
- Profit (loss) carried forward -€72,863
no longer reported in 2025 (was €72,863)
- Tax, wage and social debts -€17,348
down €17,348 (-37.1%), from €46,823 to €29,475
- Other debts +€13,329
new in 2025: €13,329
- Trade debts -€11,404
down €11,404 (-81.4%), from €14,007 to €2,603
- Financial income +€2,842
up €2,842 (+4,275%), from €66 to €2,908
- Gross operating margin -€2,789
down €2,789 (-2.5%), from €110,981 to €108,192
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 | €215,728 | €127,114 | -€88,614 | -41.1% |
| Fixed assets | 21/28 | €60,567 | €43,270 | -€17,297 | -28.6% |
| Tangible fixed assets | 22/27 | €60,567 | €43,270 | -€17,297 | -28.6% |
| Furniture and vehicles | 24 | €60,567 | €43,270 | -€17,297 | -28.6% |
| Current assets | 29/58 | €155,161 | €83,844 | -€71,317 | -46.0% |
| Amounts receivable within one year | 40/41 | €1,263 | €1,477 | +€214 | +16.9% |
| Trade receivables | 40 | €156 | €249 | +€93 | +59.5% |
| Other amounts receivable | 41 | €1,107 | €1,228 | +€121 | +10.9% |
| Cash at bank and in hand | 54/58 | €153,580 | €82,233 | -€71,346 | -46.5% |
| Deferred charges and accrued income | 490/1 | €318 | €133 | -€185 | -58.1% |
| Total equity and liabilities | 10/49 | €215,728 | €127,114 | -€88,614 | -41.1% |
| Equity | 10/15 | €152,932 | €80,069 | -€72,863 | -47.6% |
| Contributions | 10/11 | €120 | €120 | = | 0.0% |
| Reserves | 13 | €79,949 | €79,949 | = | 0.0% |
| Distributable reserves | 133 | €79,949 | €79,949 | = | 0.0% |
| Profit (loss) carried forward | 14 | €72,863 | - | -€72,863 | |
| Amounts payable | 17/49 | €62,796 | €47,045 | -€15,751 | -25.1% |
| Amounts payable within one year | 42/48 | €61,221 | €45,407 | -€15,814 | -25.8% |
| Financial debts | 43 | €391 | - | -€391 | |
| Credit institutions | 430/8 | €391 | - | -€391 | |
| Trade debts | 44 | €14,007 | €2,603 | -€11,404 | -81.4% |
| Suppliers | 440/4 | €14,007 | €2,603 | -€11,404 | -81.4% |
| Taxes, remuneration and social security | 45 | €46,823 | €29,475 | -€17,348 | -37.1% |
| Taxes | 450/3 | €46,823 | €29,475 | -€17,348 | -37.1% |
| Other amounts payable | 47/48 | - | €13,329 | +€13,329 | |
| Accrued charges and deferred income | 492/3 | €1,575 | €1,638 | +€63 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,331 | €17,297 | -€34 | -0.2% |
| Other operating charges | 640/8 | €1,427 | €1,344 | -€83 | -5.8% |
| Gross operating margin | 9900 | €110,981 | €108,192 | -€2,789 | -2.5% |
| Operating profit (loss) | 9901 | €92,224 | €89,552 | -€2,672 | -2.9% |
| Financial income | 75/76B | €66 | €2,908 | +€2,842 | +4,275% |
| Recurring financial income | 75 | €66 | €2,908 | +€2,842 | +4,275% |
| Financial charges | 65/66B | €207 | €86 | -€122 | -58.8% |
| Recurring financial charges | 65 | €207 | €86 | -€122 | -58.8% |
| Profit (loss) for the period before taxes | 9903 | €92,083 | €92,375 | +€292 | +0.3% |
| Income taxes | 67/77 | €19,220 | €19,045 | -€175 | -0.9% |
| Profit (loss) for the period | 9904 | €72,863 | €73,329 | +€466 | +0.6% |
| Profit (loss) for the period to be appropriated | 9905 | €72,863 | €73,329 | +€466 | +0.6% |
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 19 October 2026 via checked.be.