TGB 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.
TGB Consulting
Largest movements
- Cash +€15,203
up €15,203 (+170%), from €8,929 to €24,132
mainly Net result for the year (+€22,068) and Depreciation (+€5,396)
- Receivables within one year +€9,718
up €9,718 (+250%), from €3,893 to €13,611
of which Other amounts receivable: +€5,599
- Current investments +€4,696
up €4,696 (+94.6%), from €4,964 to €9,660
- Deferred charges and accrued income -€3,048
down €3,048 (-47.8%), from €6,375 to €3,326
- Receivables after one year -€2,000
down €2,000 (-20.0%), from €10,000 to €8,000
- Profit (loss) carried forward +€22,068
new in 2025: €22,068
- Tax, wage and social debts +€2,380
up €2,380 (+93.1%), from €2,557 to €4,937
- Trade debts -€1,255
down €1,255 (-66.9%), from €1,875 to €620
- Taxes -€2,249
down €2,249 (-24.9%), from €9,035 to €6,786
- Depreciation +€1,531
up €1,531 (+39.6%), from €3,865 to €5,396
- Gross operating margin -€923
down €923 (-2.6%), from €36,208 to €35,285
- Other operating charges +€401
up €401 (+51.9%), from €772 to €1,172
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 | €43,881 | €67,075 | +€23,194 | +52.9% |
| Fixed assets | 21/28 | €9,721 | €8,346 | -€1,375 | -14.1% |
| Tangible fixed assets | 22/27 | €9,721 | €8,346 | -€1,375 | -14.1% |
| Furniture and vehicles | 24 | €9,721 | €8,346 | -€1,375 | -14.1% |
| Current assets | 29/58 | €34,161 | €58,729 | +€24,569 | +71.9% |
| Amounts receivable after more than one year | 29 | €10,000 | €8,000 | -€2,000 | -20.0% |
| Other amounts receivable | 291 | €10,000 | €8,000 | -€2,000 | -20.0% |
| Amounts receivable within one year | 40/41 | €3,893 | €13,611 | +€9,718 | +250% |
| Trade receivables | 40 | €0 | €4,120 | +€4,120 | |
| Other amounts receivable | 41 | €3,893 | €9,492 | +€5,599 | +144% |
| Current investments | 50/53 | €4,964 | €9,660 | +€4,696 | +94.6% |
| Cash at bank and in hand | 54/58 | €8,929 | €24,132 | +€15,203 | +170% |
| Deferred charges and accrued income | 490/1 | €6,375 | €3,326 | -€3,048 | -47.8% |
| Total equity and liabilities | 10/49 | €43,881 | €67,075 | +€23,194 | +52.9% |
| Equity | 10/15 | €39,450 | €61,518 | +€22,068 | +55.9% |
| Contributions | 10/11 | €1,250 | €1,250 | = | 0.0% |
| Reserves | 13 | €38,200 | €38,200 | = | 0.0% |
| Distributable reserves | 133 | €38,200 | €38,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €22,068 | +€22,068 | |
| Amounts payable | 17/49 | €4,431 | €5,557 | +€1,126 | +25.4% |
| Amounts payable within one year | 42/48 | €4,431 | €5,557 | +€1,126 | +25.4% |
| Trade debts | 44 | €1,875 | €620 | -€1,255 | -66.9% |
| Suppliers | 440/4 | €1,875 | €620 | -€1,255 | -66.9% |
| Taxes, remuneration and social security | 45 | €2,557 | €4,937 | +€2,380 | +93.1% |
| Taxes | 450/3 | €2,557 | €4,937 | +€2,380 | +93.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,865 | €5,396 | +€1,531 | +39.6% |
| Other operating charges | 640/8 | €772 | €1,172 | +€401 | +51.9% |
| Gross operating margin | 9900 | €36,208 | €35,285 | -€923 | -2.6% |
| Operating profit (loss) | 9901 | €31,571 | €28,716 | -€2,855 | -9.0% |
| Financial income | 75/76B | €17 | €235 | +€218 | +1,256% |
| Recurring financial income | 75 | €17 | €235 | +€218 | +1,256% |
| Financial charges | 65/66B | €102 | €97 | -€4 | -4.4% |
| Recurring financial charges | 65 | €102 | €97 | -€4 | -4.4% |
| Profit (loss) for the period before taxes | 9903 | €31,487 | €28,854 | -€2,633 | -8.4% |
| Income taxes | 67/77 | €9,035 | €6,786 | -€2,249 | -24.9% |
| Profit (loss) for the period | 9904 | €22,452 | €22,068 | -€384 | -1.7% |
| Profit (loss) for the period to be appropriated | 9905 | €22,452 | €22,068 | -€384 | -1.7% |
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 30 October 2026 via checked.be.