Tess 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.
Tess Consulting
Largest movements
- Tangible fixed assets -€34,963
down €34,963 (-5.6%), from €625,712 to €590,749
of which Land and buildings: -€37,025
- Cash -€14,417
down €14,417 (-10.5%), from €137,320 to €122,903
mainly Debts after one year (-€30,429) and Net result for the year (-€17,997)
- Debts after one year -€30,429
down €30,429 (-9.8%), from €309,285 to €278,856
of which Financial debts: -€20,429
- Accrued charges and deferred income +€18,956
up €18,956 (+126%), from €15,101 to €34,057
- Reserves -€15,927
down €15,927 (-4.0%), from €396,243 to €380,316
of which Tax-exempt reserves: -€15,927
- Other debts -€14,314
down €14,314 (-97.9%), from €14,617 to €303
- Gross operating margin -€13,970
down €13,970 (-18.2%), from €76,940 to €62,970
- Other operating charges -€4,999
down €4,999 (-20.5%), from €24,340 to €19,341
- Provisions +€4,593
up €4,593 (+78.0%), from -€5,888 to -€1,295
- Taxes -€3,736
down €3,736 (-92.8%), from €4,027 to €292
- Financial charges +€1,279
up €1,279 (+6.9%), from €18,437 to €19,716
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 | €951,725 | €902,345 | -€49,380 | -5.2% |
| Fixed assets | 21/28 | €625,712 | €590,749 | -€34,963 | -5.6% |
| Tangible fixed assets | 22/27 | €625,712 | €590,749 | -€34,963 | -5.6% |
| Land and buildings | 22 | €624,968 | €587,943 | -€37,025 | -5.9% |
| Plant, machinery and equipment | 23 | €305 | €2,407 | +€2,102 | +689% |
| Other tangible fixed assets | 26 | €439 | €399 | -€40 | -9.1% |
| Current assets | 29/58 | €326,013 | €311,596 | -€14,417 | -4.4% |
| Amounts receivable within one year | 40/41 | €45,693 | €45,693 | = | 0.0% |
| Other amounts receivable | 41 | €45,693 | €45,693 | = | 0.0% |
| Current investments | 50/53 | €143,000 | €143,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €137,320 | €122,903 | -€14,417 | -10.5% |
| Total equity and liabilities | 10/49 | €951,725 | €902,345 | -€49,380 | -5.2% |
| Equity | 10/15 | €544,980 | €526,983 | -€17,997 | -3.3% |
| Contributions | 10/11 | €148,736 | €148,736 | = | 0.0% |
| Contributions outside capital | 11 | €148,736 | - | -€148,736 | |
| Other | 1109/19 | €148,736 | - | -€148,736 | |
| Reserves | 13 | €396,243 | €380,316 | -€15,927 | -4.0% |
| Tax-exempt reserves | 132 | €65,523 | €49,596 | -€15,927 | -24.3% |
| Distributable reserves | 133 | €330,720 | €330,720 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€2,069 | -€2,069 | |
| Provisions and deferred taxes | 16 | €40,022 | €33,418 | -€6,604 | -16.5% |
| Provisions for liabilities and charges | 160/5 | €18,184 | €16,889 | -€1,295 | -7.1% |
| Major repairs and maintenance | 162 | €18,184 | €16,889 | -€1,295 | -7.1% |
| Deferred taxes | 168 | €21,838 | €16,529 | -€5,309 | -24.3% |
| Amounts payable | 17/49 | €366,723 | €341,944 | -€24,779 | -6.8% |
| Amounts payable after more than one year | 17 | €309,285 | €278,856 | -€30,429 | -9.8% |
| Financial debts | 170/4 | €50,095 | €29,666 | -€20,429 | -40.8% |
| Other amounts payable | 178/9 | €259,190 | €249,190 | -€10,000 | -3.9% |
| Amounts payable within one year | 42/48 | €42,337 | €29,031 | -€13,305 | -31.4% |
| Current portion of amounts payable after more than one year | 42 | €23,709 | €24,441 | +€732 | +3.1% |
| Taxes, remuneration and social security | 45 | €4,011 | €4,287 | +€276 | +6.9% |
| Taxes | 450/3 | €4,011 | €4,287 | +€276 | +6.9% |
| Other amounts payable | 47/48 | €14,617 | €303 | -€14,314 | -97.9% |
| Accrued charges and deferred income | 492/3 | €15,101 | €34,057 | +€18,956 | +126% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,654 | €48,274 | +€620 | +1.3% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€5,888 | -€1,295 | +€4,593 | +78.0% |
| Other operating charges | 640/8 | €24,340 | €19,341 | -€4,999 | -20.5% |
| Gross operating margin | 9900 | €76,940 | €62,970 | -€13,970 | -18.2% |
| Operating profit (loss) | 9901 | €10,834 | -€3,350 | -€14,183 | |
| Financial income | 75/76B | €580 | €52 | -€528 | -91.1% |
| Recurring financial income | 75 | €580 | €52 | -€528 | -91.1% |
| Financial charges | 65/66B | €18,437 | €19,716 | +€1,279 | +6.9% |
| Recurring financial charges | 65 | €18,437 | €19,716 | +€1,279 | +6.9% |
| Profit (loss) for the period before taxes | 9903 | -€7,023 | -€23,014 | -€15,991 | -228% |
| Transfer from deferred taxes | 780 | €5,309 | €5,309 | = | 0.0% |
| Income taxes | 67/77 | €4,027 | €292 | -€3,736 | -92.8% |
| Profit (loss) for the period | 9904 | -€5,741 | -€17,997 | -€12,255 | -213% |
| Transfer from tax-exempt reserves | 789 | €15,927 | €15,927 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €10,186 | -€2,069 | -€12,255 |
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 20 October 2026 via checked.be.