TACTIC 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.
TACTIC CONSULTING
Largest movements
- Cash +€74,337
up €74,337 (+28.1%), from €264,325 to €338,662
mainly Net result for the year (+€80,247) and Other debts (+€65,333)
- Receivables within one year -€9,631
down €9,631 (-32.7%), from €29,474 to €19,843
of which Trade receivables: -€8,682
- Other debts +€65,333
up €65,333 (+64.7%), from €100,989 to €166,321
- Gross operating margin -€19,957
down €19,957 (-7.8%), from €255,799 to €235,842
- Taxes -€6,550
down €6,550 (-22.6%), from €28,980 to €22,430
- Staff costs +€4,760
up €4,760 (+3.7%), from €127,042 to €131,803
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 | €298,816 | €363,876 | +€65,060 | +21.8% |
| Fixed assets | 21/28 | €2,665 | €2,723 | +€58 | +2.2% |
| Tangible fixed assets | 22/27 | €2,490 | €2,548 | +€58 | +2.3% |
| Furniture and vehicles | 24 | €2,490 | €2,548 | +€58 | +2.3% |
| Financial fixed assets | 28 | €175 | €175 | = | 0.0% |
| Current assets | 29/58 | €296,151 | €361,153 | +€65,002 | +21.9% |
| Amounts receivable within one year | 40/41 | €29,474 | €19,843 | -€9,631 | -32.7% |
| Trade receivables | 40 | €25,955 | €17,273 | -€8,682 | -33.4% |
| Other amounts receivable | 41 | €3,520 | €2,570 | -€950 | -27.0% |
| Cash at bank and in hand | 54/58 | €264,325 | €338,662 | +€74,337 | +28.1% |
| Deferred charges and accrued income | 490/1 | €2,352 | €2,649 | +€297 | +12.6% |
| Total equity and liabilities | 10/49 | €298,816 | €363,876 | +€65,060 | +21.8% |
| Equity | 10/15 | €167,889 | €167,889 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €149,289 | €149,289 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €147,429 | €147,429 | = | 0.0% |
| Amounts payable | 17/49 | €130,927 | €195,987 | +€65,060 | +49.7% |
| Amounts payable within one year | 42/48 | €130,927 | €195,987 | +€65,060 | +49.7% |
| Trade debts | 44 | €8,361 | €8,172 | -€189 | -2.3% |
| Suppliers | 440/4 | €8,361 | €8,172 | -€189 | -2.3% |
| Taxes, remuneration and social security | 45 | €21,577 | €21,493 | -€84 | -0.4% |
| Taxes | 450/3 | €6,309 | €5,689 | -€621 | -9.8% |
| Remuneration and social security | 454/9 | €15,268 | €15,804 | +€537 | +3.5% |
| Other amounts payable | 47/48 | €100,989 | €166,321 | +€65,333 | +64.7% |
| Remuneration, social security and pensions | 62 | €127,042 | €131,803 | +€4,760 | +3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €257 | €899 | +€642 | +250% |
| Other operating charges | 640/8 | €44 | €44 | = | 0.0% |
| Gross operating margin | 9900 | €255,799 | €235,842 | -€19,957 | -7.8% |
| Operating profit (loss) | 9901 | €128,456 | €103,097 | -€25,359 | -19.7% |
| Financial charges | 65/66B | €47 | €420 | +€373 | +803% |
| Recurring financial charges | 65 | €47 | €420 | +€373 | +803% |
| Profit (loss) for the period before taxes | 9903 | €128,409 | €102,677 | -€25,732 | -20.0% |
| Income taxes | 67/77 | €28,980 | €22,430 | -€6,550 | -22.6% |
| Profit (loss) for the period | 9904 | €99,429 | €80,247 | -€19,182 | -19.3% |
| Profit (loss) for the period to be appropriated | 9905 | €99,429 | €80,247 | -€19,182 | -19.3% |
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.