TAL Consult: 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.
TAL Consult
Largest movements
- Cash +€20,549
up €20,549 (+134%), from €15,366 to €35,916
mainly Net result for the year (+€32,160) and Depreciation (+€9,001)
- Receivables within one year +€9,454
up €9,454 (+52.3%), from €18,093 to €27,548
of which Trade receivables: +€10,413
- Tangible fixed assets -€7,714
down €7,714 (-16.6%), from €46,461 to €38,746
of which Other tangible fixed assets: -€4,015
- Reserves +€30,494
up €30,494 (+54.5%), from €55,938 to €86,432
- Tax, wage and social debts -€4,090
down €4,090 (-47.3%), from €8,638 to €4,548
of which Taxes: -€4,090
- Debts after one year -€3,765
down €3,765 (-85.5%), from €4,405 to €639
- Gross operating margin +€27,316
up €27,316 (+101%), from €27,168 to €54,484
- Taxes +€7,147
up €7,147 (+138%), from €5,176 to €12,324
- Depreciation +€878
up €878 (+10.8%), from €8,123 to €9,001
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 | €80,602 | €103,070 | +€22,469 | +27.9% |
| Fixed assets | 21/28 | €46,501 | €38,786 | -€7,714 | -16.6% |
| Tangible fixed assets | 22/27 | €46,461 | €38,746 | -€7,714 | -16.6% |
| Plant, machinery and equipment | 23 | €3,410 | €2,329 | -€1,081 | -31.7% |
| Furniture and vehicles | 24 | €11,217 | €8,599 | -€2,618 | -23.3% |
| Other tangible fixed assets | 26 | €31,834 | €27,818 | -€4,015 | -12.6% |
| Financial fixed assets | 28 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €34,101 | €64,284 | +€30,183 | +88.5% |
| Amounts receivable within one year | 40/41 | €18,093 | €27,548 | +€9,454 | +52.3% |
| Trade receivables | 40 | €11,222 | €21,635 | +€10,413 | +92.8% |
| Other amounts receivable | 41 | €6,871 | €5,913 | -€959 | -14.0% |
| Cash at bank and in hand | 54/58 | €15,366 | €35,916 | +€20,549 | +134% |
| Deferred charges and accrued income | 490/1 | €641 | €821 | +€179 | +28.0% |
| Total equity and liabilities | 10/49 | €80,602 | €103,070 | +€22,469 | +27.9% |
| Equity | 10/15 | €58,938 | €89,432 | +€30,494 | +51.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €55,938 | €86,432 | +€30,494 | +54.5% |
| Distributable reserves | 133 | €55,938 | €86,432 | +€30,494 | +54.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €21,664 | €13,638 | -€8,026 | -37.0% |
| Amounts payable after more than one year | 17 | €4,405 | €639 | -€3,765 | -85.5% |
| Financial debts | 170/4 | €4,405 | €639 | -€3,765 | -85.5% |
| Amounts payable within one year | 42/48 | €17,259 | €12,827 | -€4,432 | -25.7% |
| Current portion of amounts payable after more than one year | 42 | €3,646 | €3,765 | +€120 | +3.3% |
| Trade debts | 44 | €3,809 | €3,147 | -€662 | -17.4% |
| Suppliers | 440/4 | €3,809 | €3,147 | -€662 | -17.4% |
| Taxes, remuneration and social security | 45 | €8,638 | €4,548 | -€4,090 | -47.3% |
| Taxes | 450/3 | €8,638 | €4,548 | -€4,090 | -47.3% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €1,166 | €1,366 | +€200 | +17.1% |
| Accrued charges and deferred income | 492/3 | - | €172 | +€172 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,123 | €9,001 | +€878 | +10.8% |
| Other operating charges | 640/8 | €718 | €739 | +€21 | +3.0% |
| Gross operating margin | 9900 | €27,168 | €54,484 | +€27,316 | +101% |
| Operating profit (loss) | 9901 | €18,327 | €44,744 | +€26,417 | +144% |
| Financial income | 75/76B | €628 | €117 | -€512 | -81.4% |
| Recurring financial income | 75 | €628 | €117 | -€512 | -81.4% |
| Financial charges | 65/66B | €414 | €377 | -€37 | -9.0% |
| Recurring financial charges | 65 | €414 | €377 | -€37 | -9.0% |
| Profit (loss) for the period before taxes | 9903 | €18,541 | €44,484 | +€25,943 | +140% |
| Income taxes | 67/77 | €5,176 | €12,324 | +€7,147 | +138% |
| Profit (loss) for the period | 9904 | €13,365 | €32,160 | +€18,796 | +141% |
| Profit (loss) for the period to be appropriated | 9905 | €13,365 | €32,160 | +€18,796 | +141% |
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 26 October 2026 via checked.be.