TC Consult: what changed
Two fiscal 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.
TC Consult
Largest movements
- Receivables within one year +€34,810
up €34,810 (+144.1%), from €24,157 to €58,967
of which Trade receivables: +€43,035
- Provisions +€53,626
new in 2025: €53,626
- Profit (loss) carried forward -€27,447
down €27,447 (-28.6%), from €95,877 to €68,430
- Other debts +€24,668
up €24,668 (+822.3%), from €3,000 to €27,668
- Debts after one year -€24,020
down €24,020 (-21.8%), from €110,084 to €86,064
- Tax, wage and social debts +€9,238
up €9,238 (+48.9%), from €18,875 to €28,113
- Gross operating margin +€74,337
up €74,337 (+175.5%), from €42,361 to €116,698
- Provisions +€53,626
new in 2025: €53,626
- Financial charges +€34,362
up €34,362 (+874.7%), from €3,928 to €38,290
- Financial income -€9,184
down €9,184 (-96.2%), from €9,548 to €364
- Taxes +€8,378
up €8,378 (+56.1%), from €14,938 to €23,315
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 | €261,869 | €297,753 | +€35,884 | +13.7% |
| Fixed assets | 21/28 | €185,650 | €187,695 | +€2,045 | +1.1% |
| Tangible fixed assets | 22/27 | €7,110 | €9,155 | +€2,045 | +28.8% |
| Furniture and vehicles | 24 | €4,626 | €7,212 | +€2,586 | +55.9% |
| Other tangible fixed assets | 26 | €2,485 | €1,944 | -€541 | -21.8% |
| Financial fixed assets | 28 | €178,540 | €178,540 | = | 0.0% |
| Current assets | 29/58 | €76,219 | €110,058 | +€33,839 | +44.4% |
| Amounts receivable after more than one year | 29 | €10,802 | €10,712 | -€90 | -0.8% |
| Other amounts receivable | 291 | €10,802 | €10,712 | -€90 | -0.8% |
| Amounts receivable within one year | 40/41 | €24,157 | €58,967 | +€34,810 | +144.1% |
| Trade receivables | 40 | €15,932 | €58,967 | +€43,035 | +270.1% |
| Other amounts receivable | 41 | €8,225 | €0 | -€8,225 | -100.0% |
| Cash at bank and in hand | 54/58 | €40,668 | €39,317 | -€1,351 | -3.3% |
| Deferred charges and accrued income | 490/1 | €592 | €1,061 | +€470 | +79.4% |
| Total equity and liabilities | 10/49 | €261,869 | €297,753 | +€35,884 | +13.7% |
| Equity | 10/15 | €100,877 | €73,430 | -€27,447 | -27.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €95,877 | €68,430 | -€27,447 | -28.6% |
| Provisions and deferred taxes | 16 | - | €53,626 | +€53,626 | |
| Deferred taxes | 168 | - | €53,626 | +€53,626 | |
| Amounts payable | 17/49 | €160,992 | €170,697 | +€9,705 | +6.0% |
| Amounts payable after more than one year | 17 | €110,084 | €86,064 | -€24,020 | -21.8% |
| Financial debts | 170/4 | €110,084 | €86,064 | -€24,020 | -21.8% |
| Amounts payable within one year | 42/48 | €50,907 | €84,633 | +€33,725 | +66.2% |
| Current portion of amounts payable after more than one year | 42 | €27,679 | €27,227 | -€452 | -1.6% |
| Trade debts | 44 | €1,353 | €1,624 | +€271 | +20.1% |
| Suppliers | 440/4 | €1,353 | €1,624 | +€271 | +20.1% |
| Taxes, remuneration and social security | 45 | €18,875 | €28,113 | +€9,238 | +48.9% |
| Taxes | 450/3 | €18,875 | €28,113 | +€9,238 | +48.9% |
| Other amounts payable | 47/48 | €3,000 | €27,668 | +€24,668 | +822.3% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,162 | €3,490 | +€1,328 | +61.4% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €53,626 | +€53,626 | |
| Other operating charges | 640/8 | €1,168 | €1,288 | +€120 | +10.3% |
| Gross operating margin | 9900 | €42,361 | €116,698 | +€74,337 | +175.5% |
| Operating profit (loss) | 9901 | €39,031 | €58,294 | +€19,263 | +49.4% |
| Financial income | 75/76B | €9,548 | €364 | -€9,184 | -96.2% |
| Recurring financial income | 75 | €9,548 | €364 | -€9,184 | -96.2% |
| Financial charges | 65/66B | €3,928 | €38,290 | +€34,362 | +874.7% |
| Recurring financial charges | 65 | €3,928 | €38,290 | +€34,362 | +874.7% |
| Profit (loss) for the period before taxes | 9903 | €44,650 | €20,368 | -€24,282 | -54.4% |
| Income taxes | 67/77 | €14,938 | €23,315 | +€8,378 | +56.1% |
| Profit (loss) for the period | 9904 | €29,713 | -€2,947 | -€32,660 | |
| Profit (loss) for the period to be appropriated | 9905 | €29,713 | -€2,947 | -€32,660 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.