TEN’S 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’S CONSULTING
Largest movements
- Receivables within one year +€10,035
up €10,035 (+42.8%), from €23,448 to €33,483
of which Other amounts receivable: +€5,386
- Reserves +€12,607
up €12,607 (+20.9%), from €60,378 to €72,986
- Tax, wage and social debts -€3,673
down €3,673 (-15.5%), from €23,621 to €19,949
- Profit (loss) carried forward +€1,806
no longer reported in 2025 (was -€1,806)
- Trade debts -€1,198
down €1,198 (-25.1%), from €4,783 to €3,584
- Gross operating margin +€25,443
up €25,443 (+269%), from €9,469 to €34,911
- Taxes +€5,980
up €5,980 (+452%), from €1,322 to €7,302
- Financial charges +€3,012
up €3,012 (+35.7%), from €8,433 to €11,445
- Other operating charges -€828
down €828 (-26.9%), from €3,082 to €2,254
- Financial income -€534
down €534 (-31.4%), from €1,701 to €1,167
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 | €100,526 | €110,069 | +€9,543 | +9.5% |
| Fixed assets | 21/28 | €1,852 | €1,535 | -€318 | -17.1% |
| Tangible fixed assets | 22/27 | €1,852 | €1,189 | -€664 | -35.8% |
| Furniture and vehicles | 24 | €1,852 | €1,189 | -€664 | -35.8% |
| Financial fixed assets | 28 | - | €346 | +€346 | |
| Current assets | 29/58 | €98,673 | €108,534 | +€9,861 | +10.0% |
| Amounts receivable after more than one year | 29 | €75,000 | €75,000 | = | 0.0% |
| Other amounts receivable | 291 | €75,000 | €75,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €23,448 | €33,483 | +€10,035 | +42.8% |
| Trade receivables | 40 | €6,074 | €10,723 | +€4,649 | +76.5% |
| Other amounts receivable | 41 | €17,374 | €22,760 | +€5,386 | +31.0% |
| Cash at bank and in hand | 54/58 | €225 | €51 | -€174 | -77.6% |
| Total equity and liabilities | 10/49 | €100,526 | €110,069 | +€9,543 | +9.5% |
| Equity | 10/15 | €64,772 | €79,186 | +€14,414 | +22.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €60,378 | €72,986 | +€12,607 | +20.9% |
| Distributable reserves | 133 | €60,378 | €72,986 | +€12,607 | +20.9% |
| Profit (loss) carried forward | 14 | -€1,806 | - | +€1,806 | |
| Amounts payable | 17/49 | €35,754 | €30,883 | -€4,871 | -13.6% |
| Amounts payable within one year | 42/48 | €35,754 | €30,883 | -€4,871 | -13.6% |
| Trade debts | 44 | €4,783 | €3,584 | -€1,198 | -25.1% |
| Suppliers | 440/4 | €4,783 | €3,584 | -€1,198 | -25.1% |
| Advances received on contracts in progress | 46 | €7,350 | €7,350 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €23,621 | €19,949 | -€3,673 | -15.5% |
| Taxes | 450/3 | €23,621 | €19,949 | -€3,673 | -15.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €139 | €664 | +€525 | +379% |
| Other operating charges | 640/8 | €3,082 | €2,254 | -€828 | -26.9% |
| Gross operating margin | 9900 | €9,469 | €34,911 | +€25,443 | +269% |
| Operating profit (loss) | 9901 | €6,248 | €31,993 | +€25,746 | +412% |
| Financial income | 75/76B | €1,701 | €1,167 | -€534 | -31.4% |
| Recurring financial income | 75 | €1,701 | €1,167 | -€534 | -31.4% |
| Financial charges | 65/66B | €8,433 | €11,445 | +€3,012 | +35.7% |
| Recurring financial charges | 65 | €8,433 | €11,445 | +€3,012 | +35.7% |
| Profit (loss) for the period before taxes | 9903 | -€484 | €21,716 | +€22,200 | |
| Income taxes | 67/77 | €1,322 | €7,302 | +€5,980 | +452% |
| Profit (loss) for the period | 9904 | -€1,806 | €14,414 | +€16,220 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,806 | €14,414 | +€16,220 |
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 1 November 2026 via checked.be.