TBN 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.
TBN CONSULT
Largest movements
- Tangible fixed assets -€38,030
down €38,030 (-99.2%), from €38,326 to €296
of which Assets under construction and advance payments: -€35,456
- Cash +€28,893
up €28,893 (+84.8%), from €34,053 to €62,947
mainly Net result for the year (+€71,962) and Investment in fixed assets (net) (+€35,456)
- Deferred charges and accrued income +€1,192
up €1,192 (+59.2%), from €2,015 to €3,207
- Profit (loss) carried forward -€28,038
down €28,038 (-94.7%), from €29,614 to €1,576
- Other debts +€14,810
up €14,810 (+71.2%), from €20,790 to €35,601
- Tax, wage and social debts +€4,325
up €4,325 (+80.8%), from €5,355 to €9,681
- Trade debts +€3,246
up €3,246 (+655%), from €496 to €3,742
- Current portion of long-term debt -€2,321
down €2,321 (-85.6%), from €2,713 to €391
- Gross operating margin +€58,773
up €58,773 (+156%), from €37,628 to €96,401
- Taxes +€11,688
up €11,688 (+150%), from €7,809 to €19,497
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 | €79,428 | €71,450 | -€7,979 | -10.0% |
| Fixed assets | 21/28 | €38,326 | €296 | -€38,030 | -99.2% |
| Tangible fixed assets | 22/27 | €38,326 | €296 | -€38,030 | -99.2% |
| Furniture and vehicles | 24 | €2,870 | €296 | -€2,574 | -89.7% |
| Assets under construction and advance payments | 27 | €35,456 | - | -€35,456 | |
| Current assets | 29/58 | €41,102 | €71,154 | +€30,051 | +73.1% |
| Amounts receivable within one year | 40/41 | €5,034 | €5,000 | -€34 | -0.7% |
| Trade receivables | 40 | €5,034 | - | -€5,034 | |
| Other amounts receivable | 41 | - | €5,000 | +€5,000 | |
| Cash at bank and in hand | 54/58 | €34,053 | €62,947 | +€28,893 | +84.8% |
| Deferred charges and accrued income | 490/1 | €2,015 | €3,207 | +€1,192 | +59.2% |
| Total equity and liabilities | 10/49 | €79,428 | €71,450 | -€7,979 | -10.0% |
| Equity | 10/15 | €50,074 | €22,036 | -€28,038 | -56.0% |
| 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 | €29,614 | €1,576 | -€28,038 | -94.7% |
| Amounts payable | 17/49 | €29,354 | €49,414 | +€20,060 | +68.3% |
| Amounts payable within one year | 42/48 | €29,354 | €49,414 | +€20,060 | +68.3% |
| Current portion of amounts payable after more than one year | 42 | €2,713 | €391 | -€2,321 | -85.6% |
| Trade debts | 44 | €496 | €3,742 | +€3,246 | +655% |
| Suppliers | 440/4 | €496 | €3,742 | +€3,246 | +655% |
| Taxes, remuneration and social security | 45 | €5,355 | €9,681 | +€4,325 | +80.8% |
| Taxes | 450/3 | €5,355 | €9,681 | +€4,325 | +80.8% |
| Other amounts payable | 47/48 | €20,790 | €35,601 | +€14,810 | +71.2% |
| Non-recurring operating income | 76A | - | €22,044 | +€22,044 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,574 | €2,574 | = | 0.0% |
| Other operating charges | 640/8 | €1,052 | €1,352 | +€300 | +28.6% |
| Gross operating margin | 9900 | €37,628 | €96,401 | +€58,773 | +156% |
| Operating profit (loss) | 9901 | €34,003 | €92,476 | +€58,472 | +172% |
| Financial charges | 65/66B | €319 | €1,017 | +€698 | +219% |
| Recurring financial charges | 65 | €319 | €1,017 | +€698 | +219% |
| Profit (loss) for the period before taxes | 9903 | €33,684 | €91,459 | +€57,774 | +172% |
| Income taxes | 67/77 | €7,809 | €19,497 | +€11,688 | +150% |
| Profit (loss) for the period | 9904 | €25,875 | €71,962 | +€46,087 | +178% |
| Profit (loss) for the period to be appropriated | 9905 | €25,875 | €71,962 | +€46,087 | +178% |
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 19 October 2026 via checked.be.