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
- Cash -€151,701
down €151,701 (-48.3%), from €314,150 to €162,449
mainly Contributions, distributions and other (-€214,000) and Receivables within one year (-€73,661)
- Receivables within one year +€73,661
up €73,661 (+30.2%), from €244,302 to €317,963
of which Other amounts receivable: +€63,734
- Reserves -€97,000
down €97,000 (-17.9%), from €541,240 to €444,240
- Tax, wage and social debts +€21,300
up €21,300 (+119%), from €17,928 to €39,228
- Financial income +€9,342
up €9,342 (+93,419,400%), from €0 to €9,342
- Taxes +€3,737
up €3,737 (+8.2%), from €45,573 to €49,310
- Gross operating margin -€2,822
down €2,822 (-1.7%), from €161,854 to €159,033
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 | €575,825 | €497,882 | -€77,943 | -13.5% |
| Fixed assets | 21/28 | €1,217 | €1,223 | +€6 | +0.5% |
| Tangible fixed assets | 22/27 | €1,217 | €1,223 | +€6 | +0.5% |
| Plant, machinery and equipment | 23 | €453 | €723 | +€269 | +59.5% |
| Furniture and vehicles | 24 | €764 | €501 | -€263 | -34.5% |
| Current assets | 29/58 | €574,607 | €496,658 | -€77,949 | -13.6% |
| Amounts receivable within one year | 40/41 | €244,302 | €317,963 | +€73,661 | +30.2% |
| Trade receivables | 40 | €64,302 | €74,228 | +€9,926 | +15.4% |
| Other amounts receivable | 41 | €180,000 | €243,734 | +€63,734 | +35.4% |
| Cash at bank and in hand | 54/58 | €314,150 | €162,449 | -€151,701 | -48.3% |
| Deferred charges and accrued income | 490/1 | €16,155 | €16,246 | +€91 | +0.6% |
| Total equity and liabilities | 10/49 | €575,825 | €497,882 | -€77,943 | -13.5% |
| Equity | 10/15 | €554,368 | €457,571 | -€96,797 | -17.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €541,240 | €444,240 | -€97,000 | -17.9% |
| Distributable reserves | 133 | €541,240 | €444,240 | -€97,000 | -17.9% |
| Profit (loss) carried forward | 14 | €728 | €931 | +€203 | +27.9% |
| Amounts payable | 17/49 | €21,457 | €40,311 | +€18,854 | +87.9% |
| Amounts payable within one year | 42/48 | €21,457 | €40,311 | +€18,854 | +87.9% |
| Trade debts | 44 | €1,262 | €1,082 | -€180 | -14.3% |
| Suppliers | 440/4 | €1,262 | €1,082 | -€180 | -14.3% |
| Taxes, remuneration and social security | 45 | €17,928 | €39,228 | +€21,300 | +119% |
| Taxes | 450/3 | €17,928 | €39,228 | +€21,300 | +119% |
| Other amounts payable | 47/48 | €2,266 | - | -€2,266 | |
| Non-recurring operating income | 76A | €12,397 | - | -€12,397 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,126 | €868 | -€258 | -22.9% |
| Other operating charges | 640/8 | €707 | €994 | +€287 | +40.5% |
| Gross operating margin | 9900 | €161,854 | €159,033 | -€2,822 | -1.7% |
| Operating profit (loss) | 9901 | €160,022 | €157,171 | -€2,851 | -1.8% |
| Financial income | 75/76B | €0 | €9,342 | +€9,342 | +93,419,400% |
| Recurring financial income | 75 | €0 | €9,342 | +€9,342 | +93,419,400% |
| Profit (loss) for the period before taxes | 9903 | €160,022 | €166,513 | +€6,491 | +4.1% |
| Income taxes | 67/77 | €45,573 | €49,310 | +€3,737 | +8.2% |
| Profit (loss) for the period | 9904 | €114,449 | €117,203 | +€2,754 | +2.4% |
| Profit (loss) for the period to be appropriated | 9905 | €114,449 | €117,203 | +€2,754 | +2.4% |
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.