TDS 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.
TDS CONSULTING
Largest movements
- Tangible fixed assets +€534,519
up €534,519 (+56.7%), from €942,039 to €1.5m
of which Land and buildings: +€534,726
- Cash +€49,804
up €49,804 (+11.3%), from €438,964 to €488,767
mainly Debts after one year (+€397,243) and Net result for the year (+€135,886)
- Debts after one year +€397,243
up €397,243 (+61.8%), from €643,077 to €1.0m
- Reserves +€100,000
up €100,000 (+29.6%), from €338,113 to €438,113
of which Distributable reserves: +€100,000
- Current portion of long-term debt +€78,024
up €78,024 (+247%), from €31,647 to €109,671
- Gross operating margin +€60,910
up €60,910 (+22.5%), from €271,102 to €332,011
- Turnover +€44,579
up €44,579 (+10.9%), from €410,719 to €455,298
- Other operating charges +€29,957
up €29,957 (+57.2%), from €52,400 to €82,357
- Financial charges +€18,267
up €18,267 (+180%), from €10,165 to €28,432
- Purchases and services -€16,331
down €16,331 (-11.7%), from €139,617 to €123,287
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 | €1,485,048 | €2,071,880 | +€586,833 | +39.5% |
| Fixed assets | 21/28 | €942,039 | €1,476,559 | +€534,519 | +56.7% |
| Tangible fixed assets | 22/27 | €942,039 | €1,476,559 | +€534,519 | +56.7% |
| Land and buildings | 22 | €941,623 | €1,476,348 | +€534,726 | +56.8% |
| Furniture and vehicles | 24 | €417 | €210 | -€206 | -49.5% |
| Current assets | 29/58 | €543,008 | €595,322 | +€52,313 | +9.6% |
| Amounts receivable after more than one year | 29 | €53,500 | €47,500 | -€6,000 | -11.2% |
| Other amounts receivable | 291 | €53,500 | €47,500 | -€6,000 | -11.2% |
| Amounts receivable within one year | 40/41 | €49,079 | €58,559 | +€9,480 | +19.3% |
| Trade receivables | 40 | €49,079 | €27,654 | -€21,425 | -43.7% |
| Other amounts receivable | 41 | - | €30,906 | +€30,906 | |
| Cash at bank and in hand | 54/58 | €438,964 | €488,767 | +€49,804 | +11.3% |
| Deferred charges and accrued income | 490/1 | €1,466 | €495 | -€970 | -66.2% |
| Total equity and liabilities | 10/49 | €1,485,048 | €2,071,880 | +€586,833 | +39.5% |
| Equity | 10/15 | €674,669 | €786,555 | +€111,886 | +16.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €338,113 | €438,113 | +€100,000 | +29.6% |
| Non-distributable reserves | 130/1 | €2,113 | €2,113 | = | 0.0% |
| Reserves not available under the articles | 1311 | €500 | €500 | = | 0.0% |
| Other | 1319 | €1,613 | €1,613 | = | 0.0% |
| Distributable reserves | 133 | €336,000 | €436,000 | +€100,000 | +29.8% |
| Profit (loss) carried forward | 14 | €331,555 | €343,441 | +€11,886 | +3.6% |
| Amounts payable | 17/49 | €810,379 | €1,285,326 | +€474,947 | +58.6% |
| Amounts payable after more than one year | 17 | €643,077 | €1,040,320 | +€397,243 | +61.8% |
| Financial debts | 170/4 | €643,077 | €1,040,320 | +€397,243 | +61.8% |
| Amounts payable within one year | 42/48 | €167,302 | €245,006 | +€77,704 | +46.4% |
| Current portion of amounts payable after more than one year | 42 | €31,647 | €109,671 | +€78,024 | +247% |
| Trade debts | 44 | €2,707 | €14,990 | +€12,283 | +454% |
| Suppliers | 440/4 | €2,707 | €14,990 | +€12,283 | +454% |
| Taxes, remuneration and social security | 45 | €130,162 | €118,502 | -€11,660 | -9.0% |
| Taxes | 450/3 | €130,162 | €118,502 | -€11,660 | -9.0% |
| Other amounts payable | 47/48 | €2,786 | €1,842 | -€944 | -33.9% |
| Turnover | 70 | €410,719 | €455,298 | +€44,579 | +10.9% |
| Non-recurring operating income | 76A | €5,505 | - | -€5,505 | |
| Goods, raw materials, services and sundry goods | 60/61 | €139,617 | €123,287 | -€16,331 | -11.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,855 | €27,254 | +€10,400 | +61.7% |
| Other operating charges | 640/8 | €52,400 | €82,357 | +€29,957 | +57.2% |
| Gross operating margin | 9900 | €271,102 | €332,011 | +€60,910 | +22.5% |
| Operating profit (loss) | 9901 | €201,847 | €222,400 | +€20,553 | +10.2% |
| Financial income | 75/76B | €0 | €773 | +€773 | +7,728,900% |
| Recurring financial income | 75 | €0 | €773 | +€773 | +7,728,900% |
| Financial charges | 65/66B | €10,165 | €28,432 | +€18,267 | +180% |
| Recurring financial charges | 65 | €10,165 | €28,432 | +€18,267 | +180% |
| Profit (loss) for the period before taxes | 9903 | €191,681 | €194,740 | +€3,059 | +1.6% |
| Income taxes | 67/77 | €56,991 | €58,854 | +€1,863 | +3.3% |
| Profit (loss) for the period | 9904 | €134,691 | €135,886 | +€1,195 | +0.9% |
| Profit (loss) for the period to be appropriated | 9905 | €134,691 | €135,886 | +€1,195 | +0.9% |
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 23 October 2026 via checked.be.