TCS Consult: what changed
TCS Consult
Largest movements
- Cash +€66,651
up €66,651 (+25.8%), from €258,675 to €325,326
mainly Other debts (+€89,899) and Receivables within one year (+€37,357)
- Receivables within one year -€37,357
down €37,357 (-43.9%), from €85,041 to €47,684
of which Trade receivables: -€38,577
- Other debts +€89,899
up €89,899 (+65.1%), from €138,169 to €228,068
- Reserves -€45,030
down €45,030 (-14.7%), from €306,110 to €261,079
of which Distributable reserves: -€45,030
- Tax, wage and social debts -€9,466
down €9,466 (-89.7%), from €10,552 to €1,086
- Financial charges +€4,216
up €4,216 (+204%), from €2,069 to €6,284
- Taxes -€1,291
down €1,291 (-16.2%), from €7,983 to €6,692
- Depreciation -€702
down €702 (-29.4%), from €2,383 to €1,681
- Gross operating margin +€656
up €656 (+1.7%), from €37,685 to €38,341
- Other operating charges +€419
up €419 (+61.1%), from €685 to €1,104
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €486,666 | €517,100 | +€30,433 | +6.3% |
| Fixed assets | 21/28 | €1,681 | €0 | -€1,681 | -100% |
| Tangible fixed assets | 22/27 | €1,681 | €0 | -€1,681 | -100% |
| Furniture and vehicles | 24 | €1,681 | €0 | -€1,681 | -100% |
| Current assets | 29/58 | €484,985 | €517,100 | +€32,115 | +6.6% |
| Amounts receivable after more than one year | 29 | €100,000 | €100,000 | = | 0.0% |
| Other amounts receivable | 291 | €100,000 | €100,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €37,934 | €37,934 | = | 0.0% |
| Stocks | 30/36 | €37,934 | €37,934 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €85,041 | €47,684 | -€37,357 | -43.9% |
| Trade receivables | 40 | €85,041 | €46,464 | -€38,577 | -45.4% |
| Other amounts receivable | 41 | €0 | €1,220 | +€1,220 | |
| Cash at bank and in hand | 54/58 | €258,675 | €325,326 | +€66,651 | +25.8% |
| Deferred charges and accrued income | 490/1 | €3,335 | €6,156 | +€2,821 | +84.6% |
| Total equity and liabilities | 10/49 | €486,666 | €517,100 | +€30,433 | +6.3% |
| Equity | 10/15 | €331,110 | €286,079 | -€45,030 | -13.6% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €306,110 | €261,079 | -€45,030 | -14.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €306,110 | €261,079 | -€45,030 | -14.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €155,556 | €231,020 | +€75,464 | +48.5% |
| Amounts payable within one year | 42/48 | €154,082 | €230,139 | +€76,058 | +49.4% |
| Trade debts | 44 | €5,361 | €985 | -€4,376 | -81.6% |
| Suppliers | 440/4 | €5,361 | €985 | -€4,376 | -81.6% |
| Taxes, remuneration and social security | 45 | €10,552 | €1,086 | -€9,466 | -89.7% |
| Taxes | 450/3 | €10,552 | €1,086 | -€9,466 | -89.7% |
| Other amounts payable | 47/48 | €138,169 | €228,068 | +€89,899 | +65.1% |
| Accrued charges and deferred income | 492/3 | €1,475 | €881 | -€594 | -40.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,383 | €1,681 | -€702 | -29.4% |
| Other operating charges | 640/8 | €685 | €1,104 | +€419 | +61.1% |
| Gross operating margin | 9900 | €37,685 | €38,341 | +€656 | +1.7% |
| Operating profit (loss) | 9901 | €34,617 | €35,555 | +€938 | +2.7% |
| Financial income | 75/76B | €2,821 | €2,821 | +€0 | 0.0% |
| Recurring financial income | 75 | €2,821 | €2,821 | +€0 | 0.0% |
| Financial charges | 65/66B | €2,069 | €6,284 | +€4,216 | +204% |
| Recurring financial charges | 65 | €2,069 | €6,284 | +€4,216 | +204% |
| Profit (loss) for the period before taxes | 9903 | €35,369 | €32,092 | -€3,277 | -9.3% |
| Income taxes | 67/77 | €7,983 | €6,692 | -€1,291 | -16.2% |
| Profit (loss) for the period | 9904 | €27,386 | €25,399 | -€1,987 | -7.3% |
| Profit (loss) for the period to be appropriated | 9905 | €27,386 | €25,399 | -€1,987 | -7.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.