TELECOM ADVICE CONSULTING & SOFTWARE: 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.
TELECOM ADVICE CONSULTING & SOFTWARE
Largest movements
- Receivables within one year +€11,270
up €11,270 (+5.9%), from €191,733 to €203,003
of which Trade receivables: +€11,389
- Tangible fixed assets -€2,863
down €2,863 (-39.2%), from €7,305 to €4,442
- Profit (loss) carried forward +€5,879
up €5,879 (+6.1%), from €96,626 to €102,506
- Tax, wage and social debts +€3,516
up €3,516 (+250%), from €1,405 to €4,921
- Trade debts +€3,227
up €3,227 (+2,004%), from €161 to €3,388
- Other debts -€3,002
down €3,002 (-3.9%), from €77,456 to €74,453
- Gross operating margin +€21,575
up €21,575, from -€10,215 to €11,360
- Depreciation -€6,394
down €6,394 (-62.2%), from €10,281 to €3,886
- Other operating charges +€506
up €506 (+86.5%), from €586 to €1,092
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 | €203,819 | €213,439 | +€9,620 | +4.7% |
| Fixed assets | 21/28 | €7,405 | €4,542 | -€2,863 | -38.7% |
| Tangible fixed assets | 22/27 | €7,305 | €4,442 | -€2,863 | -39.2% |
| Furniture and vehicles | 24 | €7,305 | €4,442 | -€2,863 | -39.2% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €196,414 | €208,897 | +€12,483 | +6.4% |
| Amounts receivable within one year | 40/41 | €191,733 | €203,003 | +€11,270 | +5.9% |
| Trade receivables | 40 | - | €11,389 | +€11,389 | |
| Other amounts receivable | 41 | €191,733 | €191,614 | -€119 | -0.1% |
| Cash at bank and in hand | 54/58 | €4,460 | €5,894 | +€1,434 | +32.2% |
| Deferred charges and accrued income | 490/1 | €221 | - | -€221 | |
| Total equity and liabilities | 10/49 | €203,819 | €213,439 | +€9,620 | +4.7% |
| Equity | 10/15 | €124,798 | €130,677 | +€5,879 | +4.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €21,972 | €21,972 | = | 0.0% |
| Tax-exempt reserves | 132 | €17,864 | €17,864 | = | 0.0% |
| Distributable reserves | 133 | €4,107 | €4,107 | = | 0.0% |
| Profit (loss) carried forward | 14 | €96,626 | €102,506 | +€5,879 | +6.1% |
| Amounts payable | 17/49 | €79,021 | €82,762 | +€3,741 | +4.7% |
| Amounts payable within one year | 42/48 | €79,021 | €82,762 | +€3,741 | +4.7% |
| Trade debts | 44 | €161 | €3,388 | +€3,227 | +2,004% |
| Suppliers | 440/4 | €161 | €3,388 | +€3,227 | +2,004% |
| Taxes, remuneration and social security | 45 | €1,405 | €4,921 | +€3,516 | +250% |
| Taxes | 450/3 | €1,405 | €4,921 | +€3,516 | +250% |
| Other amounts payable | 47/48 | €77,456 | €74,453 | -€3,002 | -3.9% |
| Remuneration, social security and pensions | 62 | - | €112 | +€112 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,281 | €3,886 | -€6,394 | -62.2% |
| Other operating charges | 640/8 | €586 | €1,092 | +€506 | +86.5% |
| Gross operating margin | 9900 | -€10,215 | €11,360 | +€21,575 | |
| Operating profit (loss) | 9901 | -€21,081 | €6,270 | +€27,351 | |
| Financial charges | 65/66B | €161 | €168 | +€7 | +4.2% |
| Recurring financial charges | 65 | €161 | €168 | +€7 | +4.2% |
| Profit (loss) for the period before taxes | 9903 | -€21,242 | €6,102 | +€27,344 | |
| Income taxes | 67/77 | €216 | €223 | +€6 | +2.9% |
| Profit (loss) for the period | 9904 | -€21,458 | €5,879 | +€27,338 | |
| Profit (loss) for the period to be appropriated | 9905 | -€21,458 | €5,879 | +€27,338 |
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 14 October 2026 via checked.be.