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TFF: 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.

What changed

TFF

BE 0501.829.203
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€14,143
2024 · -€21,912+€7,769
Equity
€187,852
2024 · €201,995-€14,143
Cash
€97,475
2024 · €18,564+€78,911
Balance sheet total
€359,556
2024 · €219,564+€139,992

Largest movements

2024 to 2025
Assets
  • Cash +€78,911

    up €78,911 (+425.1%), from €18,564 to €97,475

    mainly Other debts (+€153,239) and Tax, wage and social debts (+€515)

  • Current investments +€61,535

    up €61,535 (+30.8%), from €200,000 to €261,535

Equity and liabilities
  • Other debts +€153,239

    up €153,239 (+882.2%), from €17,370 to €170,609

  • Reserves -€14,143

    down €14,143 (-9.3%), from €151,995 to €137,852

    of which Distributable reserves: -€14,143

Income statement
  • Gross operating margin +€9,089

    up €9,089 (+47.9%), from -€18,962 to -€9,872

  • Financial charges +€2,154

    up €2,154 (+159.8%), from €1,348 to €3,502

  • Financial income +€1,521

    up €1,521 (+1363.8%), from €112 to €1,632

  • Taxes +€481

    up €481 (+207.2%), from €232 to €714

  • Other operating charges +€205

    up €205 (+13.9%), from €1,482 to €1,687

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 -€21,912
Gross operating margin +€9,089
Other operating charges -€205
Financial income +€1,521
Financial charges -€2,154
Taxes -€481
Result 2025 -€14,143

Cash bridge derived

cash 2024 to 2025

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.

From operations +€140,446
Investment -€61,535
Financing €0
Cash 2024 €18,564
Net result for the year -€14,143
Deferred charges and accrued income +€454
Trade debts +€381
Tax, wage and social debts +€515
Other debts +€153,239
Current investments -€61,535
Cash 2025 €97,475
Every line side by side 30 lines
Line Code 2024 2025 Change %
Total assets 20/58 €219,564 €359,556 +€139,992 +63.8%
Current assets 29/58 €219,564 €359,556 +€139,992 +63.8%
Current investments 50/53 €200,000 €261,535 +€61,535 +30.8%
Cash at bank and in hand 54/58 €18,564 €97,475 +€78,911 +425.1%
Deferred charges and accrued income 490/1 €1,000 €546 -€454 -45.4%
Total equity and liabilities 10/49 €219,564 €359,556 +€139,992 +63.8%
Equity 10/15 €201,995 €187,852 -€14,143 -7.0%
Contributions 10/11 €50,000 €50,000 = 0.0%
Reserves 13 €151,995 €137,852 -€14,143 -9.3%
Non-distributable reserves 130/1 €0 - =
Reserves not available under the articles 1311 €0 - =
Distributable reserves 133 €151,995 €137,852 -€14,143 -9.3%
Amounts payable 17/49 €17,569 €171,704 +€154,135 +877.3%
Amounts payable within one year 42/48 €17,569 €171,704 +€154,135 +877.3%
Trade debts 44 €0 €381 +€381
Suppliers 440/4 €0 €381 +€381
Taxes, remuneration and social security 45 €199 €714 +€515 +258.9%
Taxes 450/3 €199 €714 +€515 +258.9%
Other amounts payable 47/48 €17,370 €170,609 +€153,239 +882.2%
Other operating charges 640/8 €1,482 €1,687 +€205 +13.9%
Gross operating margin 9900 -€18,962 -€9,872 +€9,089 +47.9%
Operating profit (loss) 9901 -€20,443 -€11,560 +€8,884 +43.5%
Financial income 75/76B €112 €1,632 +€1,521 +1363.8%
Recurring financial income 75 €112 €1,632 +€1,521 +1363.8%
Financial charges 65/66B €1,348 €3,502 +€2,154 +159.8%
Recurring financial charges 65 €1,348 €3,502 +€2,154 +159.8%
Profit (loss) for the period before taxes 9903 -€21,680 -€13,430 +€8,250 +38.1%
Income taxes 67/77 €232 €714 +€481 +207.2%
Profit (loss) for the period 9904 -€21,912 -€14,143 +€7,769 +35.5%
Profit (loss) for the period to be appropriated 9905 -€21,912 -€14,143 +€7,769 +35.5%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.