TaT 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.
TaT CONSULTING
Largest movements
- Receivables after one year -€60,000
down €60,000 (-100%), from €60,000 to €0
- Cash +€45,489
up €45,489 (+34.5%), from €131,903 to €177,392
mainly Other debts (+€85,259) and Net result for the year (+€72,129)
- Receivables within one year -€9,503
down €9,503 (-100%), from €9,503 to €0
of which Other amounts receivable: -€9,503
- Tangible fixed assets -€3,145
down €3,145 (-34.1%), from €9,226 to €6,081
- Reserves -€127,871
down €127,871 (-81.0%), from €157,862 to €29,991
- Other debts +€85,259
new in 2025: €85,259
- Tax, wage and social debts +€21,765
up €21,765 (+53.3%), from €40,869 to €62,634
of which Taxes: +€18,287
- Debts after one year -€2,693
down €2,693 (-100%), from €2,693 to €0
- Current portion of long-term debt -€2,604
down €2,604 (-49.2%), from €5,297 to €2,693
- Gross operating margin +€13,218
up €13,218 (+15.8%), from €83,794 to €97,011
- Financial income -€3,963
no longer reported in 2025 (was €3,963)
- Taxes +€1,713
up €1,713 (+9.4%), from €18,131 to €19,844
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 | €211,320 | €184,652 | -€26,668 | -12.6% |
| Fixed assets | 21/28 | €9,226 | €6,081 | -€3,145 | -34.1% |
| Tangible fixed assets | 22/27 | €9,226 | €6,081 | -€3,145 | -34.1% |
| Furniture and vehicles | 24 | €9,226 | €6,081 | -€3,145 | -34.1% |
| Current assets | 29/58 | €202,094 | €178,570 | -€23,524 | -11.6% |
| Amounts receivable after more than one year | 29 | €60,000 | €0 | -€60,000 | -100% |
| Trade receivables | 290 | €60,000 | €0 | -€60,000 | -100% |
| Amounts receivable within one year | 40/41 | €9,503 | €0 | -€9,503 | -100% |
| Trade receivables | 40 | €0 | €0 | = | |
| Other amounts receivable | 41 | €9,503 | €0 | -€9,503 | -100% |
| Cash at bank and in hand | 54/58 | €131,903 | €177,392 | +€45,489 | +34.5% |
| Deferred charges and accrued income | 490/1 | €687 | €1,178 | +€491 | +71.5% |
| Total equity and liabilities | 10/49 | €211,320 | €184,652 | -€26,668 | -12.6% |
| Equity | 10/15 | €161,362 | €33,491 | -€127,871 | -79.2% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €157,862 | €29,991 | -€127,871 | -81.0% |
| Distributable reserves | 133 | €157,862 | €29,991 | -€127,871 | -81.0% |
| Amounts payable | 17/49 | €49,958 | €151,161 | +€101,203 | +203% |
| Amounts payable after more than one year | 17 | €2,693 | €0 | -€2,693 | -100% |
| Financial debts | 170/4 | €2,693 | €0 | -€2,693 | -100% |
| Amounts payable within one year | 42/48 | €47,265 | €151,161 | +€103,896 | +220% |
| Current portion of amounts payable after more than one year | 42 | €5,297 | €2,693 | -€2,604 | -49.2% |
| Trade debts | 44 | €1,098 | €574 | -€524 | -47.7% |
| Suppliers | 440/4 | €1,098 | €574 | -€524 | -47.7% |
| Taxes, remuneration and social security | 45 | €40,869 | €62,634 | +€21,765 | +53.3% |
| Taxes | 450/3 | €40,869 | €59,156 | +€18,287 | +44.7% |
| Remuneration and social security | 454/9 | €0 | €3,478 | +€3,478 | |
| Other amounts payable | 47/48 | - | €85,259 | +€85,259 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,010 | €3,970 | -€40 | -1.0% |
| Other operating charges | 640/8 | €532 | €846 | +€314 | +59.1% |
| Gross operating margin | 9900 | €83,794 | €97,011 | +€13,218 | +15.8% |
| Operating profit (loss) | 9901 | €79,252 | €92,195 | +€12,943 | +16.3% |
| Financial income | 75/76B | €3,963 | - | -€3,963 | |
| Recurring financial income | 75 | €3,963 | - | -€3,963 | |
| Financial charges | 65/66B | €280 | €222 | -€58 | -20.6% |
| Recurring financial charges | 65 | €280 | €222 | -€58 | -20.6% |
| Profit (loss) for the period before taxes | 9903 | €82,935 | €91,973 | +€9,038 | +10.9% |
| Income taxes | 67/77 | €18,131 | €19,844 | +€1,713 | +9.4% |
| Profit (loss) for the period | 9904 | €64,804 | €72,129 | +€7,325 | +11.3% |
| Profit (loss) for the period to be appropriated | 9905 | €64,804 | €72,129 | +€7,325 | +11.3% |
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 25 October 2026 via checked.be.