TCL 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.
TCL CONSULTING
Largest movements
- Receivables within one year -€22,548
down €22,548 (-26.9%), from €83,945 to €61,398
of which Other amounts receivable: -€16,031
- Tangible fixed assets -€4,154
down €4,154 (-39.4%), from €10,536 to €6,382
of which Furniture and vehicles: -€4,018
- Profit (loss) carried forward -€32,398
down €32,398, from €8,067 to -€24,331
- Short-term financial debts +€9,647
new in 2025: €9,647
- Other debts -€6,641
down €6,641 (-95.5%), from €6,952 to €312
- Tax, wage and social debts +€6,358
up €6,358 (+31.5%), from €20,168 to €26,525
- Trade debts -€4,142
down €4,142 (-24.0%), from €17,256 to €13,114
- Gross operating margin -€33,085
down €33,085, from €14,579 to -€18,506
- Other operating charges +€2,754
up €2,754 (+96.3%), from €2,860 to €5,614
- Taxes -€1,862
down €1,862 (-69.4%), from €2,682 to €820
- Financial charges -€1,083
down €1,083 (-14.1%), from €7,689 to €6,606
- Depreciation +€360
up €360 (+9.5%), from €3,794 to €4,154
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 | €143,534 | €116,358 | -€27,176 | -18.9% |
| Fixed assets | 21/28 | €10,743 | €6,589 | -€4,154 | -38.7% |
| Tangible fixed assets | 22/27 | €10,536 | €6,382 | -€4,154 | -39.4% |
| Furniture and vehicles | 24 | €9,275 | €5,258 | -€4,018 | -43.3% |
| Other tangible fixed assets | 26 | €1,261 | €1,125 | -€136 | -10.8% |
| Financial fixed assets | 28 | €206 | €206 | = | 0.0% |
| Current assets | 29/58 | €132,792 | €109,769 | -€23,022 | -17.3% |
| Amounts receivable after more than one year | 29 | €48,300 | €48,300 | = | 0.0% |
| Other amounts receivable | 291 | €48,300 | €48,300 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €83,945 | €61,398 | -€22,548 | -26.9% |
| Trade receivables | 40 | €40,624 | €34,107 | -€6,517 | -16.0% |
| Other amounts receivable | 41 | €43,321 | €27,291 | -€16,031 | -37.0% |
| Cash at bank and in hand | 54/58 | €323 | €72 | -€251 | -77.8% |
| Deferred charges and accrued income | 490/1 | €223 | - | -€223 | |
| Total equity and liabilities | 10/49 | €143,534 | €116,358 | -€27,176 | -18.9% |
| Equity | 10/15 | €99,158 | €66,760 | -€32,398 | -32.7% |
| Contributions | 10/11 | €11,200 | €11,200 | = | 0.0% |
| Reserves | 13 | €79,890 | €79,890 | = | 0.0% |
| Non-distributable reserves | 130/1 | €660 | €660 | = | 0.0% |
| Reserves not available under the articles | 1311 | €660 | €660 | = | 0.0% |
| Distributable reserves | 133 | €79,230 | €79,230 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,067 | -€24,331 | -€32,398 | |
| Amounts payable | 17/49 | €44,377 | €49,598 | +€5,222 | +11.8% |
| Amounts payable within one year | 42/48 | €44,377 | €49,598 | +€5,222 | +11.8% |
| Financial debts | 43 | - | €9,647 | +€9,647 | |
| Credit institutions | 430/8 | - | €9,647 | +€9,647 | |
| Trade debts | 44 | €17,256 | €13,114 | -€4,142 | -24.0% |
| Suppliers | 440/4 | €17,256 | €13,114 | -€4,142 | -24.0% |
| Taxes, remuneration and social security | 45 | €20,168 | €26,525 | +€6,358 | +31.5% |
| Taxes | 450/3 | €20,168 | €26,525 | +€6,358 | +31.5% |
| Other amounts payable | 47/48 | €6,952 | €312 | -€6,641 | -95.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,794 | €4,154 | +€360 | +9.5% |
| Other operating charges | 640/8 | €2,860 | €5,614 | +€2,754 | +96.3% |
| Gross operating margin | 9900 | €14,579 | -€18,506 | -€33,085 | |
| Operating profit (loss) | 9901 | €7,926 | -€28,274 | -€36,199 | |
| Financial income | 75/76B | €2,963 | €3,302 | +€339 | +11.4% |
| Recurring financial income | 75 | €2,963 | €3,302 | +€339 | +11.4% |
| Financial charges | 65/66B | €7,689 | €6,606 | -€1,083 | -14.1% |
| Recurring financial charges | 65 | €7,689 | €6,606 | -€1,083 | -14.1% |
| Profit (loss) for the period before taxes | 9903 | €3,199 | -€31,578 | -€34,777 | |
| Income taxes | 67/77 | €2,682 | €820 | -€1,862 | -69.4% |
| Profit (loss) for the period | 9904 | €517 | -€32,398 | -€32,915 | |
| Profit (loss) for the period to be appropriated | 9905 | €517 | -€32,398 | -€32,915 |
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 21 October 2026 via checked.be.