TFRAM 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.
TFRAM CONSULTING
Largest movements
- Receivables within one year +€29,320
up €29,320 (+73.4%), from €39,957 to €69,277
of which Other amounts receivable: +€19,006
- Cash +€11,328
up €11,328 (+33.1%), from €34,180 to €45,508
mainly Net result for the year (+€34,954) and Tax, wage and social debts (+€10,038)
- Tangible fixed assets -€5,945
down €5,945 (-25.8%), from €23,016 to €17,071
of which Furniture and vehicles: -€5,753
- Profit (loss) carried forward +€34,954
up €34,954 (+64.0%), from €54,639 to €89,593
- Tax, wage and social debts +€10,038
up €10,038 (+102%), from €9,882 to €19,920
of which Taxes: +€12,238
- Debts after one year -€5,009
down €5,009 (-27.7%), from €18,108 to €13,099
- Trade debts -€4,758
down €4,758 (-78.7%), from €6,042 to €1,284
- Gross operating margin +€36,274
up €36,274 (+218%), from €16,606 to €52,880
- Taxes +€9,113
up €9,113 (+295%), from €3,084 to €12,197
- Financial income +€2,680
new in 2025: €2,680
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 | €97,153 | €132,853 | +€35,700 | +36.7% |
| Fixed assets | 21/28 | €23,016 | €17,711 | -€5,305 | -23.0% |
| Tangible fixed assets | 22/27 | €23,016 | €17,071 | -€5,945 | -25.8% |
| Plant, machinery and equipment | 23 | €192 | - | -€192 | |
| Furniture and vehicles | 24 | €22,824 | €17,071 | -€5,753 | -25.2% |
| Financial fixed assets | 28 | - | €640 | +€640 | |
| Current assets | 29/58 | €74,137 | €115,142 | +€41,005 | +55.3% |
| Amounts receivable within one year | 40/41 | €39,957 | €69,277 | +€29,320 | +73.4% |
| Trade receivables | 40 | - | €10,314 | +€10,314 | |
| Other amounts receivable | 41 | €39,957 | €58,963 | +€19,006 | +47.6% |
| Cash at bank and in hand | 54/58 | €34,180 | €45,508 | +€11,328 | +33.1% |
| Deferred charges and accrued income | 490/1 | - | €357 | +€357 | |
| Total equity and liabilities | 10/49 | €97,153 | €132,853 | +€35,700 | +36.7% |
| Equity | 10/15 | €57,639 | €92,593 | +€34,954 | +60.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,639 | €89,593 | +€34,954 | +64.0% |
| Amounts payable | 17/49 | €39,514 | €40,260 | +€746 | +1.9% |
| Amounts payable after more than one year | 17 | €18,108 | €13,099 | -€5,009 | -27.7% |
| Financial debts | 170/4 | €18,108 | €13,099 | -€5,009 | -27.7% |
| Amounts payable within one year | 42/48 | €21,385 | €27,161 | +€5,776 | +27.0% |
| Current portion of amounts payable after more than one year | 42 | €5,461 | €5,957 | +€496 | +9.1% |
| Trade debts | 44 | €6,042 | €1,284 | -€4,758 | -78.7% |
| Suppliers | 440/4 | €6,042 | €1,284 | -€4,758 | -78.7% |
| Taxes, remuneration and social security | 45 | €9,882 | €19,920 | +€10,038 | +102% |
| Taxes | 450/3 | €7,682 | €19,920 | +€12,238 | +159% |
| Remuneration and social security | 454/9 | €2,200 | - | -€2,200 | |
| Accrued charges and deferred income | 492/3 | €21 | - | -€21 | |
| Remuneration, social security and pensions | 62 | €8 | €30 | +€22 | +275% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,023 | €5,945 | -€78 | -1.3% |
| Other operating charges | 640/8 | €1,194 | €782 | -€412 | -34.5% |
| Gross operating margin | 9900 | €16,606 | €52,880 | +€36,274 | +218% |
| Operating profit (loss) | 9901 | €9,381 | €46,123 | +€36,742 | +392% |
| Financial income | 75/76B | - | €2,680 | +€2,680 | |
| Recurring financial income | 75 | - | €2,680 | +€2,680 | |
| Financial charges | 65/66B | €1,457 | €1,652 | +€195 | +13.4% |
| Recurring financial charges | 65 | €1,457 | €1,652 | +€195 | +13.4% |
| Profit (loss) for the period before taxes | 9903 | €7,924 | €47,151 | +€39,227 | +495% |
| Income taxes | 67/77 | €3,084 | €12,197 | +€9,113 | +295% |
| Profit (loss) for the period | 9904 | €4,840 | €34,954 | +€30,114 | +622% |
| Profit (loss) for the period to be appropriated | 9905 | €4,840 | €34,954 | +€30,114 | +622% |
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 18 October 2026 via checked.be.