TC 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.
TC CONSULTING
Largest movements
- Cash +€26,663
up €26,663 (+29.2%), from €91,432 to €118,096
mainly Depreciation (+€33,866) and Net result for the year (+€32,371)
- Receivables within one year +€14,506
up €14,506 (+56.2%), from €25,823 to €40,329
of which Trade receivables: +€14,506
- Tangible fixed assets -€14,413
down €14,413 (-4.4%), from €327,364 to €312,952
of which Furniture and vehicles: -€8,554
- Reserves +€32,371
up €32,371 (+10.8%), from €300,542 to €332,913
of which Distributable reserves: +€32,371
- Trade debts -€8,072
down €8,072 (-68.7%), from €11,751 to €3,679
- Tax, wage and social debts +€6,118
up €6,118 (+65.7%), from €9,316 to €15,434
of which Taxes: +€6,118
- Debts after one year -€5,798
down €5,798 (-9.4%), from €61,795 to €55,996
- Financial income +€8,227
up €8,227 (+616.0%), from €1,336 to €9,563
- Depreciation +€5,000
up €5,000 (+17.3%), from €28,867 to €33,866
- Taxes +€4,799
up €4,799 (+60.0%), from €7,993 to €12,792
- Gross operating margin +€3,781
up €3,781 (+5.5%), from €68,909 to €72,689
- Financial charges -€1,689
down €1,689 (-74.6%), from €2,263 to €574
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 | €445,497 | €472,321 | +€26,824 | +6.0% |
| Fixed assets | 21/28 | €327,464 | €313,052 | -€14,413 | -4.4% |
| Tangible fixed assets | 22/27 | €327,364 | €312,952 | -€14,413 | -4.4% |
| Land and buildings | 22 | €203,194 | €197,868 | -€5,326 | -2.6% |
| Furniture and vehicles | 24 | €42,209 | €33,656 | -€8,554 | -20.3% |
| Other tangible fixed assets | 26 | €81,961 | €81,428 | -€533 | -0.7% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €118,033 | €159,269 | +€41,236 | +34.9% |
| Amounts receivable within one year | 40/41 | €25,823 | €40,329 | +€14,506 | +56.2% |
| Trade receivables | 40 | €25,823 | €40,329 | +€14,506 | +56.2% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €91,432 | €118,096 | +€26,663 | +29.2% |
| Deferred charges and accrued income | 490/1 | €777 | €844 | +€67 | +8.6% |
| Total equity and liabilities | 10/49 | €445,497 | €472,321 | +€26,824 | +6.0% |
| Equity | 10/15 | €320,542 | €352,913 | +€32,371 | +10.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €300,542 | €332,913 | +€32,371 | +10.8% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €298,542 | €330,913 | +€32,371 | +10.8% |
| Amounts payable | 17/49 | €124,955 | €119,408 | -€5,548 | -4.4% |
| Amounts payable after more than one year | 17 | €61,795 | €55,996 | -€5,798 | -9.4% |
| Financial debts | 170/4 | €61,795 | €55,996 | -€5,798 | -9.4% |
| Amounts payable within one year | 42/48 | €62,311 | €62,562 | +€251 | +0.4% |
| Current portion of amounts payable after more than one year | 42 | €6,152 | €5,213 | -€939 | -15.3% |
| Trade debts | 44 | €11,751 | €3,679 | -€8,072 | -68.7% |
| Suppliers | 440/4 | €11,751 | €3,679 | -€8,072 | -68.7% |
| Taxes, remuneration and social security | 45 | €9,316 | €15,434 | +€6,118 | +65.7% |
| Taxes | 450/3 | €7,316 | €13,434 | +€6,118 | +83.6% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 47/48 | €35,092 | €38,235 | +€3,144 | +9.0% |
| Accrued charges and deferred income | 492/3 | €850 | €850 | = | 0.0% |
| Non-recurring operating income | 76A | €4,132 | €0 | -€4,132 | -100.0% |
| Remuneration, social security and pensions | 62 | €623 | €730 | +€106 | +17.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,867 | €33,866 | +€5,000 | +17.3% |
| Other operating charges | 640/8 | €1,478 | €1,919 | +€441 | +29.9% |
| Gross operating margin | 9900 | €68,909 | €72,689 | +€3,781 | +5.5% |
| Operating profit (loss) | 9901 | €37,941 | €36,174 | -€1,767 | -4.7% |
| Financial income | 75/76B | €1,336 | €9,563 | +€8,227 | +616.0% |
| Recurring financial income | 75 | €1,336 | €9,563 | +€8,227 | +616.0% |
| Financial charges | 65/66B | €2,263 | €574 | -€1,689 | -74.6% |
| Recurring financial charges | 65 | €2,263 | €574 | -€1,689 | -74.6% |
| Profit (loss) for the period before taxes | 9903 | €37,014 | €45,163 | +€8,149 | +22.0% |
| Income taxes | 67/77 | €7,993 | €12,792 | +€4,799 | +60.0% |
| Profit (loss) for the period | 9904 | €29,021 | €32,371 | +€3,350 | +11.5% |
| Profit (loss) for the period to be appropriated | 9905 | €29,021 | €32,371 | +€3,350 | +11.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.