TANGRAM 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.
TANGRAM CONSULTING
Largest movements
- Tangible fixed assets +€6,881
up €6,881 (+224%), from €3,070 to €9,951
of which Furniture and vehicles: +€4,075
- Deferred charges and accrued income +€6,064
up €6,064 (+105%), from €5,768 to €11,833
- Receivables within one year -€3,256
down €3,256 (-4.1%), from €78,874 to €75,619
of which Other amounts receivable: -€2,939
- Cash +€2,496
up €2,496 (+3.9%), from €64,828 to €67,324
mainly Net result for the year (+€8,082) and Receivables within one year (+€3,256)
- Reserves +€8,498
up €8,498 (+9.7%), from €87,587 to €96,085
of which Distributable reserves: +€8,498
- Tax, wage and social debts +€2,082
new in 2025: €2,082
- Trade debts +€1,884
up €1,884 (+60.8%), from €3,099 to €4,983
- Gross operating margin -€5,829
down €5,829 (-22.7%), from €25,693 to €19,864
- Taxes -€1,429
down €1,429 (-18.0%), from €7,923 to €6,494
- Other operating charges +€1,401
up €1,401 (+118%), from €1,185 to €2,587
- Depreciation +€723
up €723 (+50.1%), from €1,443 to €2,165
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 | €152,757 | €164,942 | +€12,186 | +8.0% |
| Fixed assets | 21/28 | €3,287 | €10,167 | +€6,881 | +209% |
| Tangible fixed assets | 22/27 | €3,070 | €9,951 | +€6,881 | +224% |
| Land and buildings | 22 | €2,304 | €1,370 | -€934 | -40.5% |
| Furniture and vehicles | 24 | €766 | €4,840 | +€4,075 | +532% |
| Other tangible fixed assets | 26 | - | €3,740 | +€3,740 | |
| Financial fixed assets | 28 | €216 | €216 | = | 0.0% |
| Current assets | 29/58 | €149,470 | €154,775 | +€5,305 | +3.5% |
| Amounts receivable within one year | 40/41 | €78,874 | €75,619 | -€3,256 | -4.1% |
| Trade receivables | 40 | €14,383 | €14,066 | -€317 | -2.2% |
| Other amounts receivable | 41 | €64,491 | €61,552 | -€2,939 | -4.6% |
| Cash at bank and in hand | 54/58 | €64,828 | €67,324 | +€2,496 | +3.9% |
| Deferred charges and accrued income | 490/1 | €5,768 | €11,833 | +€6,064 | +105% |
| Total equity and liabilities | 10/49 | €152,757 | €164,942 | +€12,186 | +8.0% |
| Equity | 10/15 | €149,503 | €157,585 | +€8,082 | +5.4% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €73,900 | €73,900 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €87,587 | €96,085 | +€8,498 | +9.7% |
| Non-distributable reserves | 130/1 | €7,390 | €7,390 | = | 0.0% |
| Legal reserve | 130 | €7,390 | €7,390 | = | 0.0% |
| Distributable reserves | 133 | €80,197 | €88,695 | +€8,498 | +10.6% |
| Profit (loss) carried forward | 14 | €416 | €0 | -€416 | -100% |
| Amounts payable | 17/49 | €3,253 | €7,357 | +€4,104 | +126% |
| Amounts payable within one year | 42/48 | €3,099 | €7,357 | +€4,258 | +137% |
| Trade debts | 44 | €3,099 | €4,983 | +€1,884 | +60.8% |
| Suppliers | 440/4 | €3,099 | €4,983 | +€1,884 | +60.8% |
| Taxes, remuneration and social security | 45 | - | €2,082 | +€2,082 | |
| Taxes | 450/3 | - | €2,082 | +€2,082 | |
| Other amounts payable | 47/48 | €0 | €292 | +€292 | |
| Accrued charges and deferred income | 492/3 | €155 | €0 | -€155 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,443 | €2,165 | +€723 | +50.1% |
| Other operating charges | 640/8 | €1,185 | €2,587 | +€1,401 | +118% |
| Gross operating margin | 9900 | €25,693 | €19,864 | -€5,829 | -22.7% |
| Operating profit (loss) | 9901 | €23,065 | €15,112 | -€7,953 | -34.5% |
| Financial income | 75/76B | €213 | €128 | -€84 | -39.6% |
| Recurring financial income | 75 | €213 | €128 | -€84 | -39.6% |
| Financial charges | 65/66B | €742 | €664 | -€77 | -10.4% |
| Recurring financial charges | 65 | €742 | €664 | -€77 | -10.4% |
| Profit (loss) for the period before taxes | 9903 | €22,536 | €14,576 | -€7,960 | -35.3% |
| Income taxes | 67/77 | €7,923 | €6,494 | -€1,429 | -18.0% |
| Profit (loss) for the period | 9904 | €14,613 | €8,082 | -€6,531 | -44.7% |
| Profit (loss) for the period to be appropriated | 9905 | €14,613 | €8,082 | -€6,531 | -44.7% |
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 29 October 2026 via checked.be.