TDS CONSULTANCY: 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.
TDS CONSULTANCY
Largest movements
- Cash -€65,630
down €65,630 (-61.7%), from €106,420 to €40,790
mainly Contributions, distributions and other (-€202,470) and Receivables within one year (-€16,637)
- Receivables within one year +€16,637
up €16,637 (+33.6%), from €49,531 to €66,168
of which Trade receivables: +€15,890
- Profit (loss) carried forward -€124,541
no longer reported in 2025 (was €124,541)
- Other debts +€64,442
up €64,442 (+2,010%), from €3,206 to €67,648
- Tax, wage and social debts +€8,759
up €8,759 (+29.4%), from €29,809 to €38,568
- Gross operating margin +€23,114
up €23,114 (+29.4%), from €78,652 to €101,766
- Taxes +€4,922
up €4,922 (+30.1%), from €16,333 to €21,255
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 | €160,097 | €108,716 | -€51,381 | -32.1% |
| Fixed assets | 21/28 | €2,858 | €1,509 | -€1,349 | -47.2% |
| Tangible fixed assets | 22/27 | €2,858 | €1,509 | -€1,349 | -47.2% |
| Plant, machinery and equipment | 23 | €2,055 | €1,172 | -€883 | -43.0% |
| Furniture and vehicles | 24 | €803 | €337 | -€466 | -58.0% |
| Current assets | 29/58 | €157,239 | €107,207 | -€50,032 | -31.8% |
| Amounts receivable within one year | 40/41 | €49,531 | €66,168 | +€16,637 | +33.6% |
| Trade receivables | 40 | €49,531 | €65,421 | +€15,890 | +32.1% |
| Other amounts receivable | 41 | - | €747 | +€747 | |
| Cash at bank and in hand | 54/58 | €106,420 | €40,790 | -€65,630 | -61.7% |
| Deferred charges and accrued income | 490/1 | €1,289 | €249 | -€1,040 | -80.7% |
| Total equity and liabilities | 10/49 | €160,097 | €108,716 | -€51,381 | -32.1% |
| Equity | 10/15 | €127,041 | €2,500 | -€124,541 | -98.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €124,541 | - | -€124,541 | |
| Amounts payable | 17/49 | €33,056 | €106,216 | +€73,160 | +221% |
| Amounts payable within one year | 42/48 | €33,056 | €106,216 | +€73,160 | +221% |
| Trade debts | 44 | €42 | - | -€42 | |
| Suppliers | 440/4 | €42 | - | -€42 | |
| Taxes, remuneration and social security | 45 | €29,809 | €38,568 | +€8,759 | +29.4% |
| Taxes | 450/3 | €29,809 | €38,568 | +€8,759 | +29.4% |
| Other amounts payable | 47/48 | €3,206 | €67,648 | +€64,442 | +2,010% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,419 | €1,349 | -€70 | -4.9% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | €78,652 | €101,766 | +€23,114 | +29.4% |
| Operating profit (loss) | 9901 | €77,115 | €100,297 | +€23,182 | +30.1% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,308 | €1,113 | -€195 | -14.9% |
| Recurring financial charges | 65 | €1,308 | €1,113 | -€195 | -14.9% |
| Profit (loss) for the period before taxes | 9903 | €75,807 | €99,184 | +€23,377 | +30.8% |
| Income taxes | 67/77 | €16,333 | €21,255 | +€4,922 | +30.1% |
| Profit (loss) for the period | 9904 | €59,473 | €77,929 | +€18,455 | +31.0% |
| Profit (loss) for the period to be appropriated | 9905 | €59,473 | €77,929 | +€18,455 | +31.0% |
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 22 October 2026 via checked.be.