TBI 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.
TBI Consulting
Largest movements
- Tangible fixed assets -€16,768
down €16,768 (-35.3%), from €47,492 to €30,724
of which Furniture and vehicles: -€13,678
- Receivables within one year +€4,735
up €4,735 (+32.1%), from €14,743 to €19,478
of which Trade receivables: +€4,339
- Cash -€1,987
down €1,987 (-9.7%), from €20,385 to €18,398
mainly Contributions, distributions and other (-€60,000) and Other debts (-€42,820)
- Profit (loss) carried forward +€48,105
up €48,105 (+984%), from €4,888 to €52,993
- Other debts -€42,820
down €42,820 (-94.7%), from €45,232 to €2,412
- Debts after one year -€10,399
no longer reported in 2025 (was €10,399)
- Tax, wage and social debts -€6,456
down €6,456 (-20.1%), from €32,184 to €25,728
- Current portion of long-term debt -€2,080
down €2,080 (-16.7%), from €12,479 to €10,399
- Gross operating margin +€6,761
up €6,761 (+4.4%), from €153,745 to €160,506
- Financial income -€2,806
down €2,806 (-42.7%), from €6,568 to €3,762
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 | €126,355 | €112,614 | -€13,741 | -10.9% |
| Fixed assets | 21/28 | €47,492 | €30,724 | -€16,768 | -35.3% |
| Tangible fixed assets | 22/27 | €47,492 | €30,724 | -€16,768 | -35.3% |
| Plant, machinery and equipment | 23 | €22,415 | €19,325 | -€3,090 | -13.8% |
| Furniture and vehicles | 24 | €25,077 | €11,399 | -€13,678 | -54.5% |
| Current assets | 29/58 | €78,863 | €81,890 | +€3,027 | +3.8% |
| Amounts receivable after more than one year | 29 | €40,000 | €40,000 | = | 0.0% |
| Other amounts receivable | 291 | €40,000 | €40,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €14,743 | €19,478 | +€4,735 | +32.1% |
| Trade receivables | 40 | €14,737 | €19,076 | +€4,339 | +29.4% |
| Other amounts receivable | 41 | €6 | €402 | +€396 | +6,600% |
| Cash at bank and in hand | 54/58 | €20,385 | €18,398 | -€1,987 | -9.7% |
| Deferred charges and accrued income | 490/1 | €3,735 | €4,014 | +€279 | +7.5% |
| Total equity and liabilities | 10/49 | €126,355 | €112,614 | -€13,741 | -10.9% |
| Equity | 10/15 | €25,348 | €73,453 | +€48,105 | +190% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,888 | €52,993 | +€48,105 | +984% |
| Amounts payable | 17/49 | €101,007 | €39,161 | -€61,846 | -61.2% |
| Amounts payable after more than one year | 17 | €10,399 | - | -€10,399 | |
| Financial debts | 170/4 | €10,399 | - | -€10,399 | |
| Amounts payable within one year | 42/48 | €90,608 | €39,161 | -€51,447 | -56.8% |
| Current portion of amounts payable after more than one year | 42 | €12,479 | €10,399 | -€2,080 | -16.7% |
| Trade debts | 44 | €713 | €622 | -€91 | -12.8% |
| Suppliers | 440/4 | €713 | €622 | -€91 | -12.8% |
| Taxes, remuneration and social security | 45 | €32,184 | €25,728 | -€6,456 | -20.1% |
| Taxes | 450/3 | €32,184 | €25,728 | -€6,456 | -20.1% |
| Other amounts payable | 47/48 | €45,232 | €2,412 | -€42,820 | -94.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,477 | €24,569 | +€92 | +0.4% |
| Other operating charges | 640/8 | €744 | €502 | -€242 | -32.5% |
| Gross operating margin | 9900 | €153,745 | €160,506 | +€6,761 | +4.4% |
| Operating profit (loss) | 9901 | €128,524 | €135,435 | +€6,911 | +5.4% |
| Financial income | 75/76B | €6,568 | €3,762 | -€2,806 | -42.7% |
| Recurring financial income | 75 | €6,568 | €3,762 | -€2,806 | -42.7% |
| Financial charges | 65/66B | €1,051 | €595 | -€456 | -43.4% |
| Recurring financial charges | 65 | €1,051 | €595 | -€456 | -43.4% |
| Profit (loss) for the period before taxes | 9903 | €134,041 | €138,602 | +€4,561 | +3.4% |
| Income taxes | 67/77 | €29,422 | €30,497 | +€1,075 | +3.7% |
| Profit (loss) for the period | 9904 | €104,619 | €108,105 | +€3,486 | +3.3% |
| Profit (loss) for the period to be appropriated | 9905 | €104,619 | €108,105 | +€3,486 | +3.3% |
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 24 October 2026 via checked.be.