TENSOR 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.
TENSOR CONSULTING
Largest movements
- Tangible fixed assets +€306,959
up €306,959 (+162.3%), from €189,149 to €496,108
of which Land and buildings: +€284,169
- Cash +€16,750
up €16,750 (+133.8%), from €12,516 to €29,265
mainly Contributions, distributions and other (+€299,000) and Net result for the year (+€44,042)
- Contributions +€299,000
up €299,000 (+4822.6%), from €6,200 to €305,200
- Reserves +€44,042
up €44,042 (+43.7%), from €100,819 to €144,862
of which Distributable reserves: +€44,042
- Other debts -€22,375
down €22,375 (-22.4%), from €100,088 to €77,712
- Gross operating margin +€82,838
up €82,838, from -€11,259 to €71,579
- Depreciation +€7,610
up €7,610 (+39.8%), from €19,137 to €26,747
- Other operating charges -€843
down €843 (-68.5%), from €1,231 to €387
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 | €209,447 | €531,466 | +€322,018 | +153.7% |
| Fixed assets | 21/28 | €189,149 | €496,108 | +€306,959 | +162.3% |
| Tangible fixed assets | 22/27 | €189,149 | €496,108 | +€306,959 | +162.3% |
| Land and buildings | 22 | €180,732 | €464,901 | +€284,169 | +157.2% |
| Furniture and vehicles | 24 | €3,114 | €28,446 | +€25,332 | +813.5% |
| Other tangible fixed assets | 26 | €5,303 | €2,761 | -€2,542 | -47.9% |
| Current assets | 29/58 | €20,298 | €35,358 | +€15,059 | +74.2% |
| Amounts receivable within one year | 40/41 | €2,241 | €1,539 | -€702 | -31.3% |
| Trade receivables | 40 | €1,298 | €1,298 | = | 0.0% |
| Other amounts receivable | 41 | €943 | €241 | -€702 | -74.4% |
| Cash at bank and in hand | 54/58 | €12,516 | €29,265 | +€16,750 | +133.8% |
| Deferred charges and accrued income | 490/1 | €5,542 | €4,553 | -€989 | -17.8% |
| Total equity and liabilities | 10/49 | €209,447 | €531,466 | +€322,018 | +153.7% |
| Equity | 10/15 | €107,019 | €450,062 | +€343,042 | +320.5% |
| Contributions | 10/11 | €6,200 | €305,200 | +€299,000 | +4822.6% |
| Outside capital | 11 | €6,200 | - | -€6,200 | |
| Other | 1109/19 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €100,819 | €144,862 | +€44,042 | +43.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €9,041 | €9,041 | = | 0.0% |
| Distributable reserves | 133 | €89,918 | €133,960 | +€44,042 | +49.0% |
| Amounts payable | 17/49 | €102,428 | €81,404 | -€21,024 | -20.5% |
| Amounts payable within one year | 42/48 | €101,428 | €78,712 | -€22,716 | -22.4% |
| Trade debts | 44 | €1,340 | €1,000 | -€340 | -25.4% |
| Suppliers | 440/4 | €1,340 | €1,000 | -€340 | -25.4% |
| Other amounts payable | 47/48 | €100,088 | €77,712 | -€22,375 | -22.4% |
| Accrued charges and deferred income | 492/3 | €1,000 | €2,691 | +€1,691 | +169.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,137 | €26,747 | +€7,610 | +39.8% |
| Other operating charges | 640/8 | €1,231 | €387 | -€843 | -68.5% |
| Gross operating margin | 9900 | -€11,259 | €71,579 | +€82,838 | |
| Operating profit (loss) | 9901 | -€31,627 | €44,445 | +€76,072 | |
| Financial income | 75/76B | €64 | €76 | +€12 | +18.0% |
| Recurring financial income | 75 | €64 | €76 | +€12 | +18.0% |
| Financial charges | 65/66B | €293 | €179 | -€114 | -38.9% |
| Recurring financial charges | 65 | €293 | €179 | -€114 | -38.9% |
| Profit (loss) for the period before taxes | 9903 | -€31,855 | €44,342 | +€76,197 | |
| Income taxes | 67/77 | €300 | €300 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€32,155 | €44,042 | +€76,197 | |
| Profit (loss) for the period to be appropriated | 9905 | -€32,155 | €44,042 | +€76,197 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.