Tconsult: 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.
Tconsult
Largest movements
- Tangible fixed assets -€19,518
down €19,518 (-11.7%), from €166,678 to €147,161
of which Land and buildings: -€18,593
- Receivables within one year -€7,580
down €7,580 (-15.3%), from €49,602 to €42,021
of which Other amounts receivable: -€9,063
- Cash -€5,767
down €5,767 (-11.2%), from €51,569 to €45,803
mainly Debts after one year (-€22,005) and Contributions, distributions and other (-€19,112)
- Debts after one year -€22,005
down €22,005 (-11.4%), from €192,216 to €170,211
- Reserves +€12,000
up €12,000 (+646.9%), from €1,855 to €13,855
- Profit (loss) carried forward -€6,919
down €6,919 (-37.3%), from €18,547 to €11,628
- Other debts -€5,022
no longer reported in 2025 (was €5,022)
- Contributions -€4,826
down €4,826 (-26.0%), from €18,550 to €13,724
- Gross operating margin -€3,829
down €3,829 (-7.2%), from €52,884 to €49,055
- Taxes +€1,196
up €1,196 (+645.7%), from €185 to €1,381
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 | €271,146 | €239,729 | -€31,416 | -11.6% |
| Fixed assets | 21/28 | €166,678 | €147,161 | -€19,518 | -11.7% |
| Tangible fixed assets | 22/27 | €166,678 | €147,161 | -€19,518 | -11.7% |
| Land and buildings | 22 | €163,793 | €145,201 | -€18,593 | -11.4% |
| Plant, machinery and equipment | 23 | €589 | €310 | -€280 | -47.5% |
| Furniture and vehicles | 24 | €2,296 | €1,651 | -€645 | -28.1% |
| Current assets | 29/58 | €104,468 | €92,569 | -€11,899 | -11.4% |
| Amounts receivable within one year | 40/41 | €49,602 | €42,021 | -€7,580 | -15.3% |
| Trade receivables | 40 | €16,668 | €18,150 | +€1,482 | +8.9% |
| Other amounts receivable | 41 | €32,934 | €23,871 | -€9,063 | -27.5% |
| Current investments | 50/53 | - | €1,000 | +€1,000 | |
| Cash at bank and in hand | 54/58 | €51,569 | €45,803 | -€5,767 | -11.2% |
| Deferred charges and accrued income | 490/1 | €3,297 | €3,745 | +€448 | +13.6% |
| Total equity and liabilities | 10/49 | €271,146 | €239,729 | -€31,416 | -11.6% |
| Equity | 10/15 | €38,952 | €39,207 | +€255 | +0.7% |
| Contributions | 10/11 | €18,550 | €13,724 | -€4,826 | -26.0% |
| Reserves | 13 | €1,855 | €13,855 | +€12,000 | +646.9% |
| Distributable reserves | 133 | €1,855 | €13,855 | +€12,000 | +646.9% |
| Profit (loss) carried forward | 14 | €18,547 | €11,628 | -€6,919 | -37.3% |
| Amounts payable | 17/49 | €232,194 | €200,523 | -€31,671 | -13.6% |
| Amounts payable after more than one year | 17 | €192,216 | €170,211 | -€22,005 | -11.4% |
| Financial debts | 170/4 | €192,216 | €170,211 | -€22,005 | -11.4% |
| Amounts payable within one year | 42/48 | €39,978 | €30,311 | -€9,666 | -24.2% |
| Current portion of amounts payable after more than one year | 42 | €26,693 | €22,005 | -€4,688 | -17.6% |
| Trade debts | 44 | €2,640 | €2,921 | +€281 | +10.6% |
| Suppliers | 440/4 | €2,640 | €2,921 | +€281 | +10.6% |
| Taxes, remuneration and social security | 45 | €5,623 | €5,386 | -€237 | -4.2% |
| Taxes | 450/3 | €5,623 | €5,386 | -€237 | -4.2% |
| Other amounts payable | 47/48 | €5,022 | - | -€5,022 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,350 | €20,365 | +€14 | +0.1% |
| Other operating charges | 640/8 | €2,176 | €2,258 | +€81 | +3.7% |
| Gross operating margin | 9900 | €52,884 | €49,055 | -€3,829 | -7.2% |
| Operating profit (loss) | 9901 | €30,357 | €26,432 | -€3,925 | -12.9% |
| Financial income | 75/76B | €1,863 | €2,182 | +€319 | +17.1% |
| Recurring financial income | 75 | €1,863 | €2,182 | +€319 | +17.1% |
| Financial charges | 65/66B | €8,103 | €7,867 | -€236 | -2.9% |
| Recurring financial charges | 65 | €8,103 | €7,867 | -€236 | -2.9% |
| Profit (loss) for the period before taxes | 9903 | €24,117 | €20,747 | -€3,370 | -14.0% |
| Income taxes | 67/77 | €185 | €1,381 | +€1,196 | +645.7% |
| Profit (loss) for the period | 9904 | €23,932 | €19,366 | -€4,566 | -19.1% |
| Profit (loss) for the period to be appropriated | 9905 | €23,932 | €19,366 | -€4,566 | -19.1% |
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 12 October 2026 via checked.be.