Témathic Consulting: 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.
Témathic Consulting
Largest movements
- Receivables within one year +€55,125
up €55,125 (+122.2%), from €45,128 to €100,253
of which Trade receivables: +€34,090
- Cash +€19,127
up €19,127 (+18.3%), from €104,486 to €123,613
mainly Net result for the year (+€71,054) and Other debts (+€60,396)
- Other debts +€60,396
new in 2025: €60,396
- Tax, wage and social debts +€13,526
new in 2025: €13,526
- Current portion of long-term debt -€5,859
no longer reported in 2025 (was €5,859)
- Provisions +€5,734
up €5,734 (+23.8%), from €24,095 to €29,829
- Depreciation -€9,325
no longer reported in 2025 (was €9,325)
- Provisions +€5,146
up €5,146 (+875.5%), from €588 to €5,734
- Taxes -€4,715
down €4,715 (-17.8%), from €26,528 to €21,813
- Financial charges -€4,541
down €4,541 (-15.1%), from €30,064 to €25,523
- Gross operating margin -€3,848
down €3,848 (-3.1%), from €125,842 to €121,994
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.
Cash bridge derived
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 | €151,730 | €225,323 | +€73,593 | +48.5% |
| Current assets | 29/58 | €151,730 | €225,323 | +€73,593 | +48.5% |
| Amounts receivable within one year | 40/41 | €45,128 | €100,253 | +€55,125 | +122.2% |
| Trade receivables | 40 | €2,734 | €36,823 | +€34,090 | +1247.1% |
| Other amounts receivable | 41 | €42,395 | €63,430 | +€21,035 | +49.6% |
| Cash at bank and in hand | 54/58 | €104,486 | €123,613 | +€19,127 | +18.3% |
| Deferred charges and accrued income | 490/1 | €2,115 | €1,457 | -€659 | -31.1% |
| Total equity and liabilities | 10/49 | €151,730 | €225,323 | +€73,593 | +48.5% |
| Equity | 10/15 | €120,655 | €120,655 | = | 0.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €117,655 | €117,655 | = | 0.0% |
| Distributable reserves | 133 | €117,655 | €117,655 | = | 0.0% |
| Provisions and deferred taxes | 16 | €24,095 | €29,829 | +€5,734 | +23.8% |
| Provisions for liabilities and charges | 160/5 | €24,095 | €29,829 | +€5,734 | +23.8% |
| Other liabilities and charges | 164/5 | €24,095 | €29,829 | +€5,734 | +23.8% |
| Amounts payable | 17/49 | €6,979 | €74,838 | +€67,859 | +972.4% |
| Amounts payable within one year | 42/48 | €6,979 | €74,838 | +€67,859 | +972.4% |
| Current portion of amounts payable after more than one year | 42 | €5,859 | - | -€5,859 | |
| Financial debts | 43 | €105 | €174 | +€68 | +64.9% |
| Credit institutions | 430/8 | €105 | €174 | +€68 | +64.9% |
| Trade debts | 44 | €1,015 | €742 | -€273 | -26.9% |
| Suppliers | 440/4 | €1,015 | €742 | -€273 | -26.9% |
| Taxes, remuneration and social security | 45 | - | €13,526 | +€13,526 | |
| Taxes | 450/3 | - | €13,526 | +€13,526 | |
| Other amounts payable | 47/48 | - | €60,396 | +€60,396 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,325 | - | -€9,325 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €588 | €5,734 | +€5,146 | +875.5% |
| Other operating charges | 640/8 | €151 | €551 | +€400 | +264.7% |
| Gross operating margin | 9900 | €125,842 | €121,994 | -€3,848 | -3.1% |
| Operating profit (loss) | 9901 | €115,778 | €115,710 | -€69 | -0.1% |
| Financial income | 75/76B | €2,175 | €2,681 | +€506 | +23.3% |
| Recurring financial income | 75 | €2,175 | €2,681 | +€506 | +23.3% |
| Financial charges | 65/66B | €30,064 | €25,523 | -€4,541 | -15.1% |
| Recurring financial charges | 65 | €30,064 | €25,523 | -€4,541 | -15.1% |
| Profit (loss) for the period before taxes | 9903 | €87,890 | €92,867 | +€4,978 | +5.7% |
| Income taxes | 67/77 | €26,528 | €21,813 | -€4,715 | -17.8% |
| Profit (loss) for the period | 9904 | €61,361 | €71,054 | +€9,693 | +15.8% |
| Profit (loss) for the period to be appropriated | 9905 | €61,361 | €71,054 | +€9,693 | +15.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.