TDS Consult: what changed
Two fiscal 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.
TDS Consult
Largest movements
- Receivables within one year -€39,821
down €39,821 (-63.7%), from €62,480 to €22,659
of which Other amounts receivable: -€32,146
- Cash +€6,773
up €6,773 (+6.1%), from €110,618 to €117,392
mainly Net result for the year (+€88,508) and Receivables within one year (+€39,821)
- Deferred charges and accrued income +€2,425
up €2,425 (+112.0%), from €2,166 to €4,591
- Reserves -€49,992
down €49,992 (-34.9%), from €143,059 to €93,066
- Other debts +€21,547
up €21,547 (+131.0%), from €16,453 to €38,000
- Tax, wage and social debts -€2,246
down €2,246 (-9.1%), from €24,695 to €22,449
- Gross operating margin +€18,686
up €18,686 (+18.7%), from €100,177 to €118,863
- Taxes +€4,585
up €4,585 (+22.2%), from €20,636 to €25,221
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.
Cash bridge derived
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 | €189,472 | €158,132 | -€31,339 | -16.5% |
| Fixed assets | 21/28 | €14,207 | €13,491 | -€716 | -5.0% |
| Tangible fixed assets | 22/27 | €14,207 | €13,491 | -€716 | -5.0% |
| Plant, machinery and equipment | 23 | €2,972 | €2,559 | -€414 | -13.9% |
| Furniture and vehicles | 24 | €11,235 | €8,235 | -€2,999 | -26.7% |
| Other tangible fixed assets | 26 | - | €2,697 | +€2,697 | |
| Current assets | 29/58 | €175,265 | €144,642 | -€30,623 | -17.5% |
| Amounts receivable within one year | 40/41 | €62,480 | €22,659 | -€39,821 | -63.7% |
| Trade receivables | 40 | €27,084 | €19,409 | -€7,675 | -28.3% |
| Other amounts receivable | 41 | €35,396 | €3,250 | -€32,146 | -90.8% |
| Cash at bank and in hand | 54/58 | €110,618 | €117,392 | +€6,773 | +6.1% |
| Deferred charges and accrued income | 490/1 | €2,166 | €4,591 | +€2,425 | +112.0% |
| Total equity and liabilities | 10/49 | €189,472 | €158,132 | -€31,339 | -16.5% |
| Equity | 10/15 | €145,059 | €95,066 | -€49,992 | -34.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €143,059 | €93,066 | -€49,992 | -34.9% |
| Distributable reserves | 133 | €143,059 | €93,066 | -€49,992 | -34.9% |
| Amounts payable | 17/49 | €44,413 | €63,066 | +€18,653 | +42.0% |
| Amounts payable within one year | 42/48 | €43,206 | €62,347 | +€19,141 | +44.3% |
| Trade debts | 44 | €2,058 | €1,899 | -€159 | -7.7% |
| Suppliers | 440/4 | €2,058 | €1,899 | -€159 | -7.7% |
| Taxes, remuneration and social security | 45 | €24,695 | €22,449 | -€2,246 | -9.1% |
| Taxes | 450/3 | €24,695 | €22,449 | -€2,246 | -9.1% |
| Other amounts payable | 47/48 | €16,453 | €38,000 | +€21,547 | +131.0% |
| Accrued charges and deferred income | 492/3 | €1,207 | €719 | -€488 | -40.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,521 | €4,229 | +€708 | +20.1% |
| Other operating charges | 640/8 | €1,113 | €1,352 | +€239 | +21.4% |
| Gross operating margin | 9900 | €100,177 | €118,863 | +€18,686 | +18.7% |
| Operating profit (loss) | 9901 | €95,542 | €113,282 | +€17,740 | +18.6% |
| Financial income | 75/76B | €14 | €969 | +€955 | +6599.2% |
| Recurring financial income | 75 | €14 | €969 | +€955 | +6599.2% |
| Financial charges | 65/66B | €668 | €522 | -€145 | -21.8% |
| Recurring financial charges | 65 | €668 | €522 | -€145 | -21.8% |
| Profit (loss) for the period before taxes | 9903 | €94,889 | €113,729 | +€18,840 | +19.9% |
| Income taxes | 67/77 | €20,636 | €25,221 | +€4,585 | +22.2% |
| Profit (loss) for the period | 9904 | €74,252 | €88,508 | +€14,255 | +19.2% |
| Profit (loss) for the period to be appropriated | 9905 | €74,252 | €88,508 | +€14,255 | +19.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.