TARIFICONSULT: 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.
TARIFICONSULT
Largest movements
- Cash +€42,432
up €42,432 (+104%), from €40,992 to €83,424
mainly Net result for the year (+€58,135) and Receivables within one year (+€18,200)
- Receivables within one year -€18,200
down €18,200 (-41.2%), from €44,135 to €25,934
- Receivables after one year -€9,733
no longer reported in 2025 (was €9,733)
- Other debts +€16,735
up €16,735 (+33.3%), from €50,233 to €66,968
- Tax, wage and social debts -€6,229
down €6,229 (-37.8%), from €16,494 to €10,265
- Profit (loss) carried forward +€3,135
new in 2025: €3,135
- Short-term financial debts +€2,667
up €2,667 (+40.0%), from €6,667 to €9,333
of which Other loans: +€9,333
- Gross operating margin +€13,515
up €13,515 (+20.3%), from €66,553 to €80,068
- Taxes +€3,346
up €3,346 (+19.8%), from €16,858 to €20,204
- Depreciation -€3,345
down €3,345 (-91.1%), from €3,670 to €325
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 | €95,004 | €110,277 | +€15,273 | +16.1% |
| Fixed assets | 21/28 | €145 | €919 | +€774 | +534% |
| Tangible fixed assets | 22/27 | - | €774 | +€774 | |
| Furniture and vehicles | 24 | - | €774 | +€774 | |
| Financial fixed assets | 28 | €145 | €145 | = | 0.0% |
| Current assets | 29/58 | €94,859 | €109,358 | +€14,499 | +15.3% |
| Amounts receivable after more than one year | 29 | €9,733 | - | -€9,733 | |
| Other amounts receivable | 291 | €9,733 | - | -€9,733 | |
| Amounts receivable within one year | 40/41 | €44,135 | €25,934 | -€18,200 | -41.2% |
| Trade receivables | 40 | €44,135 | €25,934 | -€18,200 | -41.2% |
| Cash at bank and in hand | 54/58 | €40,992 | €83,424 | +€42,432 | +104% |
| Total equity and liabilities | 10/49 | €95,004 | €110,277 | +€15,273 | +16.1% |
| Equity | 10/15 | €18,600 | €21,735 | +€3,135 | +16.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €3,135 | +€3,135 | |
| Amounts payable | 17/49 | €76,404 | €88,543 | +€12,139 | +15.9% |
| Amounts payable within one year | 42/48 | €76,404 | €88,543 | +€12,139 | +15.9% |
| Financial debts | 43 | €6,667 | €9,333 | +€2,667 | +40.0% |
| Credit institutions | 430/8 | €6,667 | - | -€6,667 | |
| Other loans | 439 | - | €9,333 | +€9,333 | |
| Trade debts | 44 | €3,010 | €1,976 | -€1,034 | -34.4% |
| Suppliers | 440/4 | €3,010 | €1,976 | -€1,034 | -34.4% |
| Taxes, remuneration and social security | 45 | €16,494 | €10,265 | -€6,229 | -37.8% |
| Taxes | 450/3 | €16,494 | €10,265 | -€6,229 | -37.8% |
| Other amounts payable | 47/48 | €50,233 | €66,968 | +€16,735 | +33.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,670 | €325 | -€3,345 | -91.1% |
| Other operating charges | 640/8 | €214 | €1,013 | +€799 | +374% |
| Gross operating margin | 9900 | €66,553 | €80,068 | +€13,515 | +20.3% |
| Operating profit (loss) | 9901 | €62,669 | €78,730 | +€16,060 | +25.6% |
| Financial income | 75/76B | €366 | - | -€366 | |
| Recurring financial income | 75 | €366 | - | -€366 | |
| Financial charges | 65/66B | €162 | €392 | +€229 | +142% |
| Recurring financial charges | 65 | €162 | €392 | +€229 | +142% |
| Profit (loss) for the period before taxes | 9903 | €62,874 | €78,338 | +€15,465 | +24.6% |
| Income taxes | 67/77 | €16,858 | €20,204 | +€3,346 | +19.8% |
| Profit (loss) for the period | 9904 | €46,016 | €58,135 | +€12,119 | +26.3% |
| Profit (loss) for the period to be appropriated | 9905 | €46,016 | €58,135 | +€12,119 | +26.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.