TAMIL CONSULTANCY SERVICES: 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.
TAMIL CONSULTANCY SERVICES
Largest movements
- Receivables within one year -€23,368
down €23,368 (-60.9%), from €38,344 to €14,976
of which Trade receivables: -€15,317
- Tangible fixed assets -€17,510
down €17,510 (-33.6%), from €52,089 to €34,579
- Cash +€8,228
up €8,228 (+6,050%), from €136 to €8,364
mainly Receivables within one year (+€23,368) and Depreciation (+€17,510)
- Profit (loss) carried forward -€24,542
down €24,542 (-53.5%), from €45,902 to €21,360
- Debts after one year -€6,530
down €6,530 (-70.4%), from €9,276 to €2,746
- Tax, wage and social debts -€3,644
down €3,644 (-14.9%), from €24,407 to €20,763
of which Taxes: -€7,628
- Other debts +€1,413
new in 2025: €1,413
- Trade debts +€1,085
up €1,085 (+43.4%), from €2,501 to €3,586
- Gross operating margin -€27,294
down €27,294 (-22.8%), from €119,548 to €92,254
- Staff costs +€8,756
up €8,756 (+9.9%), from €88,131 to €96,887
- Taxes -€4,073
down €4,073 (-89.5%), from €4,552 to €479
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 | €91,310 | €58,922 | -€32,388 | -35.5% |
| Fixed assets | 21/28 | €52,399 | €34,889 | -€17,510 | -33.4% |
| Tangible fixed assets | 22/27 | €52,089 | €34,579 | -€17,510 | -33.6% |
| Furniture and vehicles | 24 | €52,089 | €34,579 | -€17,510 | -33.6% |
| Financial fixed assets | 28 | €310 | €310 | = | 0.0% |
| Current assets | 29/58 | €38,911 | €24,033 | -€14,878 | -38.2% |
| Amounts receivable within one year | 40/41 | €38,344 | €14,976 | -€23,368 | -60.9% |
| Trade receivables | 40 | €30,293 | €14,976 | -€15,317 | -50.6% |
| Other amounts receivable | 41 | €8,051 | - | -€8,051 | |
| Cash at bank and in hand | 54/58 | €136 | €8,364 | +€8,228 | +6,050% |
| Deferred charges and accrued income | 490/1 | €431 | €693 | +€262 | +60.8% |
| Total equity and liabilities | 10/49 | €91,310 | €58,922 | -€32,388 | -35.5% |
| Equity | 10/15 | €48,402 | €23,860 | -€24,542 | -50.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,902 | €21,360 | -€24,542 | -53.5% |
| Amounts payable | 17/49 | €42,908 | €35,062 | -€7,846 | -18.3% |
| Amounts payable after more than one year | 17 | €9,276 | €2,746 | -€6,530 | -70.4% |
| Financial debts | 170/4 | €9,276 | €2,746 | -€6,530 | -70.4% |
| Amounts payable within one year | 42/48 | €33,355 | €32,292 | -€1,063 | -3.2% |
| Current portion of amounts payable after more than one year | 42 | €6,447 | €6,530 | +€83 | +1.3% |
| Trade debts | 44 | €2,501 | €3,586 | +€1,085 | +43.4% |
| Suppliers | 440/4 | €2,501 | €3,586 | +€1,085 | +43.4% |
| Taxes, remuneration and social security | 45 | €24,407 | €20,763 | -€3,644 | -14.9% |
| Taxes | 450/3 | €16,885 | €9,257 | -€7,628 | -45.2% |
| Remuneration and social security | 454/9 | €7,522 | €11,506 | +€3,984 | +53.0% |
| Other amounts payable | 47/48 | - | €1,413 | +€1,413 | |
| Accrued charges and deferred income | 492/3 | €277 | €24 | -€253 | -91.3% |
| Remuneration, social security and pensions | 62 | €88,131 | €96,887 | +€8,756 | +9.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,517 | €17,510 | -€7 | 0.0% |
| Other operating charges | 640/8 | €829 | €784 | -€45 | -5.4% |
| Gross operating margin | 9900 | €119,548 | €92,254 | -€27,294 | -22.8% |
| Operating profit (loss) | 9901 | €13,071 | -€22,927 | -€35,998 | |
| Financial income | 75/76B | €505 | €1,082 | +€577 | +114% |
| Recurring financial income | 75 | €505 | €1,082 | +€577 | +114% |
| Financial charges | 65/66B | €306 | €638 | +€332 | +108% |
| Recurring financial charges | 65 | €306 | €638 | +€332 | +108% |
| Profit (loss) for the period before taxes | 9903 | €13,270 | -€22,483 | -€35,753 | |
| Income taxes | 67/77 | €4,552 | €479 | -€4,073 | -89.5% |
| Profit (loss) for the period | 9904 | €8,718 | -€22,962 | -€31,680 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,718 | -€22,962 | -€31,680 |
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 25 October 2026 via checked.be.