TDO 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.
TDO Consulting
Largest movements
- Intangible fixed assets -€20,409
down €20,409 (-20.7%), from €98,634 to €78,225
- Cash +€13,030
up €13,030 (+77.2%), from €16,888 to €29,918
mainly Depreciation (+€21,683) and Net result for the year (+€9,102)
- Receivables within one year +€9,669
up €9,669 (+583%), from €1,659 to €11,328
of which Trade receivables: +€11,328
- Tangible fixed assets -€1,274
down €1,274 (-33.7%), from €3,786 to €2,512
- Current portion of long-term debt -€9,223
no longer reported in 2024 (was €9,223)
- Profit (loss) carried forward +€6,947
up €6,947 (+96.7%), from €7,182 to €14,129
- Tax, wage and social debts +€2,447
up €2,447 (+15.5%), from €15,739 to €18,187
- Gross operating margin +€6,805
up €6,805 (+20.0%), from €33,963 to €40,768
- Taxes +€3,348
up €3,348 (+250%), from €1,341 to €4,688
- Financial charges +€1,688
up €1,688 (+64.0%), from €2,638 to €4,326
- Other operating charges -€506
down €506 (-34.3%), from €1,475 to €969
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 | €120,986 | €121,982 | +€997 | +0.8% |
| Fixed assets | 21/28 | €102,420 | €80,737 | -€21,683 | -21.2% |
| Intangible fixed assets | 21 | €98,634 | €78,225 | -€20,409 | -20.7% |
| Tangible fixed assets | 22/27 | €3,786 | €2,512 | -€1,274 | -33.7% |
| Furniture and vehicles | 24 | €3,786 | €2,512 | -€1,274 | -33.7% |
| Current assets | 29/58 | €18,566 | €41,246 | +€22,680 | +122% |
| Amounts receivable within one year | 40/41 | €1,659 | €11,328 | +€9,669 | +583% |
| Trade receivables | 40 | - | €11,328 | +€11,328 | |
| Other amounts receivable | 41 | €1,659 | - | -€1,659 | |
| Cash at bank and in hand | 54/58 | €16,888 | €29,918 | +€13,030 | +77.2% |
| Deferred charges and accrued income | 490/1 | €19 | - | -€19 | |
| Total equity and liabilities | 10/49 | €120,986 | €121,982 | +€997 | +0.8% |
| Equity | 10/15 | €31,973 | €38,920 | +€6,947 | +21.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €22,291 | €22,291 | = | 0.0% |
| Distributable reserves | 133 | €22,291 | €22,291 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,182 | €14,129 | +€6,947 | +96.7% |
| Amounts payable | 17/49 | €89,013 | €83,062 | -€5,950 | -6.7% |
| Amounts payable after more than one year | 17 | €34,226 | €34,226 | = | 0.0% |
| Financial debts | 170/4 | €34,226 | €34,226 | = | 0.0% |
| Amounts payable within one year | 42/48 | €54,787 | €48,836 | -€5,950 | -10.9% |
| Current portion of amounts payable after more than one year | 42 | €9,223 | - | -€9,223 | |
| Trade debts | 44 | €5,792 | €5,949 | +€157 | +2.7% |
| Suppliers | 440/4 | €5,792 | €5,949 | +€157 | +2.7% |
| Taxes, remuneration and social security | 45 | €15,739 | €18,187 | +€2,447 | +15.5% |
| Taxes | 450/3 | €15,739 | €18,187 | +€2,447 | +15.5% |
| Other amounts payable | 47/48 | €24,032 | €24,700 | +€669 | +2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,328 | €21,683 | +€355 | +1.7% |
| Other operating charges | 640/8 | €1,475 | €969 | -€506 | -34.3% |
| Gross operating margin | 9900 | €33,963 | €40,768 | +€6,805 | +20.0% |
| Operating profit (loss) | 9901 | €11,161 | €18,117 | +€6,956 | +62.3% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €2,638 | €4,326 | +€1,688 | +64.0% |
| Recurring financial charges | 65 | €2,638 | €4,326 | +€1,688 | +64.0% |
| Profit (loss) for the period before taxes | 9903 | €8,523 | €13,791 | +€5,268 | +61.8% |
| Income taxes | 67/77 | €1,341 | €4,688 | +€3,348 | +250% |
| Profit (loss) for the period | 9904 | €7,182 | €9,102 | +€1,920 | +26.7% |
| Profit (loss) for the period to be appropriated | 9905 | €7,182 | €9,102 | +€1,920 | +26.7% |
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 20 October 2026 via checked.be.