TD&CA 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.
TD&CA Consulting
Largest movements
- Cash +€34,649
up €34,649 (+90.1%), from €38,454 to €73,104
mainly Net result for the year (+€30,110) and Tax, wage and social debts (+€3,840)
- Receivables within one year +€1,049
up €1,049 (+9.3%), from €11,338 to €12,387
of which Trade receivables: +€1,815
- Reserves +€30,110
up €30,110 (+61.0%), from €49,362 to €79,472
- Tax, wage and social debts +€3,840
up €3,840 (+396%), from €970 to €4,810
- Trade debts +€1,567
up €1,567 (+104%), from €1,506 to €3,073
- Financial income +€1,443
up €1,443 (+3,202%), from €45 to €1,488
- Gross operating margin +€811
up €811 (+2.2%), from €37,717 to €38,528
- Financial charges -€686
down €686 (-67.2%), from €1,020 to €334
- Other operating charges +€402
up €402 (+235%), from €171 to €573
- Depreciation +€394
up €394 (+41.5%), from €948 to €1,342
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 | €55,796 | €91,292 | +€35,496 | +63.6% |
| Fixed assets | 21/28 | €4,755 | €5,171 | +€416 | +8.7% |
| Tangible fixed assets | 22/27 | €4,755 | €5,171 | +€416 | +8.7% |
| Plant, machinery and equipment | 23 | - | €1,606 | +€1,606 | |
| Furniture and vehicles | 24 | €4,755 | €3,565 | -€1,190 | -25.0% |
| Current assets | 29/58 | €51,041 | €86,121 | +€35,080 | +68.7% |
| Amounts receivable within one year | 40/41 | €11,338 | €12,387 | +€1,049 | +9.3% |
| Trade receivables | 40 | €8,168 | €9,983 | +€1,815 | +22.2% |
| Other amounts receivable | 41 | €3,171 | €2,405 | -€766 | -24.2% |
| Cash at bank and in hand | 54/58 | €38,454 | €73,104 | +€34,649 | +90.1% |
| Deferred charges and accrued income | 490/1 | €1,248 | €629 | -€619 | -49.6% |
| Total equity and liabilities | 10/49 | €55,796 | €91,292 | +€35,496 | +63.6% |
| Equity | 10/15 | €51,362 | €81,472 | +€30,110 | +58.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €49,362 | €79,472 | +€30,110 | +61.0% |
| Distributable reserves | 133 | €49,362 | €79,472 | +€30,110 | +61.0% |
| Amounts payable | 17/49 | €4,434 | €9,819 | +€5,385 | +121% |
| Amounts payable within one year | 42/48 | €4,434 | €9,819 | +€5,385 | +121% |
| Trade debts | 44 | €1,506 | €3,073 | +€1,567 | +104% |
| Suppliers | 440/4 | €1,506 | €3,073 | +€1,567 | +104% |
| Taxes, remuneration and social security | 45 | €970 | €4,810 | +€3,840 | +396% |
| Taxes | 450/3 | €970 | €4,810 | +€3,840 | +396% |
| Other amounts payable | 47/48 | €1,957 | €1,936 | -€21 | -1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €948 | €1,342 | +€394 | +41.5% |
| Other operating charges | 640/8 | €171 | €573 | +€402 | +235% |
| Gross operating margin | 9900 | €37,717 | €38,528 | +€811 | +2.2% |
| Operating profit (loss) | 9901 | €36,598 | €36,614 | +€16 | 0.0% |
| Financial income | 75/76B | €45 | €1,488 | +€1,443 | +3,202% |
| Recurring financial income | 75 | €45 | €1,488 | +€1,443 | +3,202% |
| Financial charges | 65/66B | €1,020 | €334 | -€686 | -67.2% |
| Recurring financial charges | 65 | €1,020 | €334 | -€686 | -67.2% |
| Profit (loss) for the period before taxes | 9903 | €35,623 | €37,768 | +€2,145 | +6.0% |
| Income taxes | 67/77 | €7,384 | €7,657 | +€273 | +3.7% |
| Profit (loss) for the period | 9904 | €28,238 | €30,110 | +€1,872 | +6.6% |
| Profit (loss) for the period to be appropriated | 9905 | €28,238 | €30,110 | +€1,872 | +6.6% |
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 16 October 2026 via checked.be.