TBC 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.
TBC Consult
Largest movements
- Cash +€97,976
up €97,976 (+1693.3%), from €5,786 to €103,762
mainly Receivables after one year (+€41,853) and Net result for the year (+€29,564)
- Receivables after one year -€41,853
down €41,853 (-52.6%), from €79,545 to €37,691
- Receivables within one year -€16,197
down €16,197 (-85.5%), from €18,941 to €2,744
of which Trade receivables: -€12,101
- Tangible fixed assets -€1,788
down €1,788 (-48.0%), from €3,725 to €1,937
of which Furniture and vehicles: -€1,238
- Reserves +€29,564
up €29,564 (+35.2%), from €84,029 to €113,592
- Trade debts +€10,222
up €10,222 (+149.4%), from €6,840 to €17,063
- Tax, wage and social debts -€1,722
down €1,722 (-11.3%), from €15,295 to €13,573
- Gross operating margin +€63,325
up €63,325, from -€25,580 to €37,745
- Taxes +€3,023
new in 2025: €3,023
- Financial charges +€2,614
up €2,614 (+125.0%), from €2,091 to €4,706
- Financial income -€2,535
down €2,535 (-57.7%), from €4,390 to €1,855
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.
Cash bridge derived
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 | €108,164 | €146,228 | +€38,064 | +35.2% |
| Fixed assets | 21/28 | €3,725 | €1,937 | -€1,788 | -48.0% |
| Tangible fixed assets | 22/27 | €3,725 | €1,937 | -€1,788 | -48.0% |
| Plant, machinery and equipment | 23 | €1,075 | €526 | -€550 | -51.1% |
| Furniture and vehicles | 24 | €2,650 | €1,412 | -€1,238 | -46.7% |
| Current assets | 29/58 | €104,438 | €144,290 | +€39,852 | +38.2% |
| Amounts receivable after more than one year | 29 | €79,545 | €37,691 | -€41,853 | -52.6% |
| Trade receivables | 290 | €79,545 | €37,691 | -€41,853 | -52.6% |
| Amounts receivable within one year | 40/41 | €18,941 | €2,744 | -€16,197 | -85.5% |
| Trade receivables | 40 | €12,101 | - | -€12,101 | |
| Other amounts receivable | 41 | €6,840 | €2,744 | -€4,096 | -59.9% |
| Cash at bank and in hand | 54/58 | €5,786 | €103,762 | +€97,976 | +1693.3% |
| Deferred charges and accrued income | 490/1 | €166 | €93 | -€73 | -44.1% |
| Total equity and liabilities | 10/49 | €108,164 | €146,228 | +€38,064 | +35.2% |
| Equity | 10/15 | €86,029 | €115,592 | +€29,564 | +34.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €84,029 | €113,592 | +€29,564 | +35.2% |
| Distributable reserves | 133 | €84,029 | €113,592 | +€29,564 | +35.2% |
| Amounts payable | 17/49 | €22,135 | €30,636 | +€8,501 | +38.4% |
| Amounts payable within one year | 42/48 | €22,135 | €30,636 | +€8,501 | +38.4% |
| Trade debts | 44 | €6,840 | €17,063 | +€10,222 | +149.4% |
| Suppliers | 440/4 | €6,840 | €17,063 | +€10,222 | +149.4% |
| Taxes, remuneration and social security | 45 | €15,295 | €13,573 | -€1,722 | -11.3% |
| Taxes | 450/3 | €15,295 | €13,573 | -€1,722 | -11.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,094 | €1,788 | -€306 | -14.6% |
| Other operating charges | 640/8 | €387 | €520 | +€132 | +34.2% |
| Gross operating margin | 9900 | -€25,580 | €37,745 | +€63,325 | |
| Operating profit (loss) | 9901 | -€28,061 | €35,437 | +€63,498 | |
| Financial income | 75/76B | €4,390 | €1,855 | -€2,535 | -57.7% |
| Recurring financial income | 75 | €4,390 | €1,855 | -€2,535 | -57.7% |
| Financial charges | 65/66B | €2,091 | €4,706 | +€2,614 | +125.0% |
| Recurring financial charges | 65 | €2,091 | €4,706 | +€2,614 | +125.0% |
| Profit (loss) for the period before taxes | 9903 | -€25,763 | €32,587 | +€58,349 | |
| Income taxes | 67/77 | - | €3,023 | +€3,023 | |
| Profit (loss) for the period | 9904 | -€25,763 | €29,564 | +€55,326 | |
| Profit (loss) for the period to be appropriated | 9905 | -€25,763 | €29,564 | +€55,326 |
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 11 October 2026 via checked.be.