TEREYA 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.
TEREYA CONSULTING
Largest movements
- Receivables within one year +€84,458
up €84,458 (+76.5%), from €110,396 to €194,854
of which Trade receivables: +€44,422
- Receivables after one year +€70,000
new in 2024: €70,000
- Cash -€25,874
down €25,874 (-87.7%), from €29,496 to €3,623
mainly Receivables within one year (-€84,458) and Receivables after one year (-€70,000)
- Intangible fixed assets +€13,303
up €13,303 (+72.1%), from €18,448 to €31,751
- Tax, wage and social debts +€88,647
up €88,647 (+158%), from €56,016 to €144,664
of which Taxes: +€85,342
- Profit (loss) carried forward +€58,676
up €58,676, from -€2,024 to €56,652
- Short-term financial debts +€48,807
new in 2024: €48,807
- Other debts -€42,170
no longer reported in 2024 (was €42,170)
- Trade debts -€13,846
down €13,846 (-17.8%), from €77,797 to €63,951
- Gross operating margin +€93,276
up €93,276 (+125%), from €74,804 to €168,079
- Financial charges -€65,481
down €65,481 (-87.5%), from €74,797 to €9,317
- Taxes +€13,148
up €13,148 (+5,067%), from €259 to €13,408
- Other operating charges +€11,665
up €11,665 (+751%), from €1,552 to €13,218
- Staff costs +€11,149
up €11,149 (+23.8%), from €46,933 to €58,081
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €176,460 | €316,573 | +€140,113 | +79.4% |
| Fixed assets | 21/28 | €36,567 | €48,096 | +€11,529 | +31.5% |
| Intangible fixed assets | 21 | €18,448 | €31,751 | +€13,303 | +72.1% |
| Tangible fixed assets | 22/27 | €16,649 | €14,875 | -€1,774 | -10.7% |
| Furniture and vehicles | 24 | €7,246 | €8,290 | +€1,044 | +14.4% |
| Leasing and similar rights | 25 | €9,402 | €6,585 | -€2,818 | -30.0% |
| Financial fixed assets | 28 | €1,470 | €1,470 | = | 0.0% |
| Current assets | 29/58 | €139,893 | €268,477 | +€128,584 | +91.9% |
| Amounts receivable after more than one year | 29 | - | €70,000 | +€70,000 | |
| Other amounts receivable | 291 | - | €70,000 | +€70,000 | |
| Amounts receivable within one year | 40/41 | €110,396 | €194,854 | +€84,458 | +76.5% |
| Trade receivables | 40 | €110,396 | €154,819 | +€44,422 | +40.2% |
| Other amounts receivable | 41 | - | €40,036 | +€40,036 | |
| Cash at bank and in hand | 54/58 | €29,496 | €3,623 | -€25,874 | -87.7% |
| Total equity and liabilities | 10/49 | €176,460 | €316,573 | +€140,113 | +79.4% |
| Equity | 10/15 | €476 | €59,152 | +€58,676 | +12,324% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,024 | €56,652 | +€58,676 | |
| Amounts payable | 17/49 | €175,984 | €257,421 | +€81,437 | +46.3% |
| Amounts payable within one year | 42/48 | €175,984 | €257,421 | +€81,437 | +46.3% |
| Financial debts | 43 | - | €48,807 | +€48,807 | |
| Credit institutions | 430/8 | - | €48,807 | +€48,807 | |
| Trade debts | 44 | €77,797 | €63,951 | -€13,846 | -17.8% |
| Suppliers | 440/4 | €77,797 | €63,951 | -€13,846 | -17.8% |
| Taxes, remuneration and social security | 45 | €56,016 | €144,664 | +€88,647 | +158% |
| Taxes | 450/3 | €48,399 | €133,741 | +€85,342 | +176% |
| Remuneration and social security | 454/9 | €7,617 | €10,922 | +€3,305 | +43.4% |
| Other amounts payable | 47/48 | €42,170 | - | -€42,170 | |
| Remuneration, social security and pensions | 62 | €46,933 | €58,081 | +€11,149 | +23.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,538 | €15,017 | +€479 | +3.3% |
| Other operating charges | 640/8 | €1,552 | €13,218 | +€11,665 | +751% |
| Non-recurring operating charges | 66A | €853 | €1,000 | +€147 | +17.2% |
| Gross operating margin | 9900 | €74,804 | €168,079 | +€93,276 | +125% |
| Operating profit (loss) | 9901 | €10,927 | €80,763 | +€69,836 | +639% |
| Financial income | 75/76B | €793 | €637 | -€156 | -19.7% |
| Recurring financial income | 75 | €793 | €637 | -€156 | -19.7% |
| Financial charges | 65/66B | €74,797 | €9,317 | -€65,481 | -87.5% |
| Recurring financial charges | 65 | €74,797 | €9,317 | -€65,481 | -87.5% |
| Profit (loss) for the period before taxes | 9903 | -€63,077 | €72,083 | +€135,161 | |
| Income taxes | 67/77 | €259 | €13,408 | +€13,148 | +5,067% |
| Profit (loss) for the period | 9904 | -€63,337 | €58,676 | +€122,013 | |
| Profit (loss) for the period to be appropriated | 9905 | -€63,337 | €58,676 | +€122,013 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.