TCS-COM: 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.
TCS-COM
Largest movements
- Cash +€17,689
up €17,689 (+1,267%), from €1,396 to €19,085
mainly Net result for the year (+€20,645) and Trade debts (+€5,591)
- Receivables within one year +€8,309
up €8,309 (+44.4%), from €18,715 to €27,024
of which Trade receivables: +€9,130
- Profit (loss) carried forward +€20,645
up €20,645, from -€4,316 to €16,329
- Trade debts +€5,591
up €5,591 (+211%), from €2,651 to €8,242
- Gross operating margin +€67,035
up €67,035, from -€34,557 to €32,478
- Taxes +€11,403
new in 2024: €11,403
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €24,497 | €50,495 | +€25,998 | +106% |
| Fixed assets | 21/28 | €4,386 | €4,386 | = | 0.0% |
| Financial fixed assets | 28 | €4,386 | €4,386 | = | 0.0% |
| Current assets | 29/58 | €20,111 | €46,109 | +€25,998 | +129% |
| Amounts receivable within one year | 40/41 | €18,715 | €27,024 | +€8,309 | +44.4% |
| Trade receivables | 40 | €11,778 | €20,908 | +€9,130 | +77.5% |
| Other amounts receivable | 41 | €6,937 | €6,116 | -€821 | -11.8% |
| Cash at bank and in hand | 54/58 | €1,396 | €19,085 | +€17,689 | +1,267% |
| Total equity and liabilities | 10/49 | €24,497 | €50,495 | +€25,998 | +106% |
| Equity | 10/15 | €8,334 | €28,979 | +€20,645 | +248% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | €12,400 | €12,400 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €250 | €250 | = | 0.0% |
| Non-distributable reserves | 130/1 | €250 | €250 | = | 0.0% |
| Other | 1319 | €250 | €250 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,316 | €16,329 | +€20,645 | |
| Amounts payable | 17/49 | €16,162 | €21,516 | +€5,353 | +33.1% |
| Amounts payable within one year | 42/48 | €16,162 | €21,516 | +€5,353 | +33.1% |
| Financial debts | 43 | €12,602 | €12,602 | = | 0.0% |
| Other loans | 439 | €12,602 | €12,602 | = | 0.0% |
| Trade debts | 44 | €2,651 | €8,242 | +€5,591 | +211% |
| Suppliers | 440/4 | €2,651 | €8,242 | +€5,591 | +211% |
| Advances received on contracts in progress | 46 | €645 | €645 | = | 0.0% |
| Other amounts payable | 47/48 | €264 | €27 | -€237 | -89.9% |
| Other operating charges | 640/8 | €285 | €295 | +€10 | +3.4% |
| Gross operating margin | 9900 | -€34,557 | €32,478 | +€67,035 | |
| Operating profit (loss) | 9901 | -€34,842 | €32,183 | +€67,026 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €122 | €136 | +€14 | +11.3% |
| Recurring financial charges | 65 | €122 | €136 | +€14 | +11.3% |
| Profit (loss) for the period before taxes | 9903 | -€34,964 | €32,048 | +€67,012 | |
| Income taxes | 67/77 | - | €11,403 | +€11,403 | |
| Profit (loss) for the period | 9904 | -€34,964 | €20,645 | +€55,609 | |
| Profit (loss) for the period to be appropriated | 9905 | -€34,964 | €20,645 | +€55,609 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.