TG 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.
TG CONSULTING
Largest movements
- Financial fixed assets +€169,950
up €169,950 (+339,900%), from €50 to €170,000
- Receivables within one year -€169,813
down €169,813 (-92.5%), from €183,513 to €13,700
of which Other amounts receivable: -€175,086
- Cash -€17,650
down €17,650 (-47.8%), from €36,931 to €19,281
mainly Investment in fixed assets (net) (-€169,950) and Debts after one year (-€20,000)
- Tangible fixed assets -€5,896
down €5,896 (-90.1%), from €6,541 to €645
- Debts after one year -€20,000
no longer reported in 2025 (was €20,000)
- Tax, wage and social debts -€10,579
down €10,579 (-29.3%), from €36,052 to €25,473
- Reserves +€8,000
up €8,000 (+5.4%), from €148,940 to €156,940
of which Distributable reserves: +€8,000
- Gross operating margin -€12,595
down €12,595 (-44.3%), from €28,431 to €15,836
- Taxes -€5,020
down €5,020 (-41.5%), from €12,110 to €7,090
- Other operating charges -€2,090
down €2,090 (-76.8%), from €2,720 to €630
- Financial income -€1,370
down €1,370 (-18.0%), from €7,608 to €6,238
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 | €227,035 | €203,626 | -€23,409 | -10.3% |
| Fixed assets | 21/28 | €6,591 | €170,645 | +€164,054 | +2,489% |
| Tangible fixed assets | 22/27 | €6,541 | €645 | -€5,896 | -90.1% |
| Furniture and vehicles | 24 | €6,541 | €645 | -€5,896 | -90.1% |
| Financial fixed assets | 28 | €50 | €170,000 | +€169,950 | +339,900% |
| Current assets | 29/58 | €220,443 | €32,981 | -€187,463 | -85.0% |
| Amounts receivable within one year | 40/41 | €183,513 | €13,700 | -€169,813 | -92.5% |
| Trade receivables | 40 | €1,400 | €6,673 | +€5,274 | +377% |
| Other amounts receivable | 41 | €182,113 | €7,027 | -€175,086 | -96.1% |
| Cash at bank and in hand | 54/58 | €36,931 | €19,281 | -€17,650 | -47.8% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €227,035 | €203,626 | -€23,409 | -10.3% |
| Equity | 10/15 | €168,940 | €177,134 | +€8,193 | +4.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €148,940 | €156,940 | +€8,000 | +5.4% |
| Non-distributable reserves | 130/1 | €2,930 | €2,930 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,930 | €2,930 | = | 0.0% |
| Distributable reserves | 133 | €146,010 | €154,010 | +€8,000 | +5.5% |
| Profit (loss) carried forward | 14 | - | €193 | +€193 | |
| Amounts payable | 17/49 | €58,094 | €26,492 | -€31,603 | -54.4% |
| Amounts payable after more than one year | 17 | €20,000 | - | -€20,000 | |
| Financial debts | 170/4 | €20,000 | - | -€20,000 | |
| Amounts payable within one year | 42/48 | €38,094 | €26,492 | -€11,603 | -30.5% |
| Trade debts | 44 | €2,043 | €1,019 | -€1,024 | -50.1% |
| Suppliers | 440/4 | €2,043 | €1,019 | -€1,024 | -50.1% |
| Taxes, remuneration and social security | 45 | €36,052 | €25,473 | -€10,579 | -29.3% |
| Taxes | 450/3 | €36,052 | €25,473 | -€10,579 | -29.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,024 | €5,896 | -€128 | -2.1% |
| Other operating charges | 640/8 | €2,720 | €630 | -€2,090 | -76.8% |
| Gross operating margin | 9900 | €28,431 | €15,836 | -€12,595 | -44.3% |
| Operating profit (loss) | 9901 | €19,687 | €9,309 | -€10,377 | -52.7% |
| Financial income | 75/76B | €7,608 | €6,238 | -€1,370 | -18.0% |
| Recurring financial income | 75 | €7,608 | €6,238 | -€1,370 | -18.0% |
| Financial charges | 65/66B | €238 | €264 | +€26 | +10.8% |
| Recurring financial charges | 65 | €238 | €264 | +€26 | +10.8% |
| Profit (loss) for the period before taxes | 9903 | €27,057 | €15,283 | -€11,773 | -43.5% |
| Income taxes | 67/77 | €12,110 | €7,090 | -€5,020 | -41.5% |
| Profit (loss) for the period | 9904 | €14,947 | €8,193 | -€6,753 | -45.2% |
| Profit (loss) for the period to be appropriated | 9905 | €14,947 | €8,193 | -€6,753 | -45.2% |
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 22 October 2026 via checked.be.