TEN-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.
TEN-CONSULTING
Largest movements
- Current investments +€50,485
up €50,485 (+10.1%), from €500,293 to €550,777
- Receivables within one year +€16,619
up €16,619 (+324%), from €5,130 to €21,749
of which Trade receivables: +€14,072
- Tangible fixed assets -€15,796
down €15,796 (-97.9%), from €16,140 to €344
- Cash -€11,010
down €11,010 (-12.3%), from €89,417 to €78,407
mainly Current investments (-€50,485) and Receivables within one year (-€16,619)
- Reserves +€33,418
up €33,418 (+7.9%), from €424,261 to €457,679
of which Distributable reserves: +€33,418
- Accrued charges and deferred income +€7,581
up €7,581, from €0 to €7,581
- Financial income +€2,765
up €2,765 (+39.8%), from €6,950 to €9,715
- Depreciation -€1,568
down €1,568 (-9.0%), from €17,364 to €15,796
- Gross operating margin +€1,103
up €1,103 (+1.6%), from €69,034 to €70,137
- Taxes -€1,030
down €1,030 (-5.3%), from €19,458 to €18,428
- Financial charges -€1,015
down €1,015 (-8.5%), from €11,967 to €10,953
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 | €610,980 | €651,277 | +€40,297 | +6.6% |
| Fixed assets | 21/28 | €16,140 | €344 | -€15,796 | -97.9% |
| Tangible fixed assets | 22/27 | €16,140 | €344 | -€15,796 | -97.9% |
| Furniture and vehicles | 24 | €16,140 | €344 | -€15,796 | -97.9% |
| Current assets | 29/58 | €594,840 | €650,933 | +€56,093 | +9.4% |
| Amounts receivable within one year | 40/41 | €5,130 | €21,749 | +€16,619 | +324% |
| Trade receivables | 40 | €1,901 | €15,973 | +€14,072 | +740% |
| Other amounts receivable | 41 | €3,229 | €5,775 | +€2,546 | +78.8% |
| Current investments | 50/53 | €500,293 | €550,777 | +€50,485 | +10.1% |
| Cash at bank and in hand | 54/58 | €89,417 | €78,407 | -€11,010 | -12.3% |
| Total equity and liabilities | 10/49 | €610,980 | €651,277 | +€40,297 | +6.6% |
| Equity | 10/15 | €442,861 | €476,279 | +€33,418 | +7.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €424,261 | €457,679 | +€33,418 | +7.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €422,401 | €455,819 | +€33,418 | +7.9% |
| Amounts payable | 17/49 | €168,119 | €174,998 | +€6,879 | +4.1% |
| Amounts payable within one year | 42/48 | €168,119 | €167,417 | -€702 | -0.4% |
| Trade debts | 44 | €283 | €1,528 | +€1,245 | +439% |
| Suppliers | 440/4 | €283 | €1,528 | +€1,245 | +439% |
| Taxes, remuneration and social security | 45 | €8,796 | €8,094 | -€702 | -8.0% |
| Taxes | 450/3 | €8,796 | €8,094 | -€702 | -8.0% |
| Other amounts payable | 47/48 | €159,039 | €157,794 | -€1,245 | -0.8% |
| Accrued charges and deferred income | 492/3 | €0 | €7,581 | +€7,581 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,364 | €15,796 | -€1,568 | -9.0% |
| Other operating charges | 640/8 | €1,588 | €1,257 | -€331 | -20.8% |
| Gross operating margin | 9900 | €69,034 | €70,137 | +€1,103 | +1.6% |
| Operating profit (loss) | 9901 | €50,082 | €53,085 | +€3,002 | +6.0% |
| Financial income | 75/76B | €6,950 | €9,715 | +€2,765 | +39.8% |
| Recurring financial income | 75 | €6,950 | €9,715 | +€2,765 | +39.8% |
| Financial charges | 65/66B | €11,967 | €10,953 | -€1,015 | -8.5% |
| Recurring financial charges | 65 | €11,967 | €10,953 | -€1,015 | -8.5% |
| Profit (loss) for the period before taxes | 9903 | €45,065 | €51,847 | +€6,782 | +15.0% |
| Income taxes | 67/77 | €19,458 | €18,428 | -€1,030 | -5.3% |
| Profit (loss) for the period | 9904 | €25,607 | €33,418 | +€7,812 | +30.5% |
| Profit (loss) for the period to be appropriated | 9905 | €25,607 | €33,418 | +€7,812 | +30.5% |
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 25 October 2026 via checked.be.