THIMI 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.
THIMI CONSULTING
Largest movements
- Cash -€15,684
down €15,684 (-100%), from €15,684 to €0
mainly Net result for the year (-€11,032) and Tax, wage and social debts (-€10,719)
- Tangible fixed assets -€12,922
down €12,922 (-5.7%), from €226,055 to €213,133
of which Land and buildings: -€11,000
- Tax, wage and social debts -€10,719
down €10,719 (-73.5%), from €14,582 to €3,863
of which Remuneration and social security: -€8,000
- Reserves -€10,388
down €10,388 (-8.0%), from €129,929 to €119,542
- Debts after one year -€8,117
down €8,117 (-4.2%), from €194,476 to €186,359
- Trade debts -€4,600
down €4,600 (-29.0%), from €15,874 to €11,275
- Financial income -€5,240
down €5,240 (-100.0%), from €5,240 to €0
of which Financial income: -€5,240
- Financial charges +€2,421
up €2,421 (+55.7%), from €4,347 to €6,767
- Taxes +€1,996
up €1,996, from €0 to €1,996
- Gross operating margin -€1,525
down €1,525 (-9.5%), from €16,098 to €14,574
- Other operating charges +€1,131
up €1,131 (+40.5%), from €2,790 to €3,921
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 | €384,245 | €352,772 | -€31,473 | -8.2% |
| Fixed assets | 21/28 | €226,055 | €213,133 | -€12,922 | -5.7% |
| Tangible fixed assets | 22/27 | €226,055 | €213,133 | -€12,922 | -5.7% |
| Land and buildings | 22 | €220,618 | €209,618 | -€11,000 | -5.0% |
| Furniture and vehicles | 24 | €5,437 | €3,515 | -€1,922 | -35.3% |
| Current assets | 29/58 | €158,190 | €139,639 | -€18,551 | -11.7% |
| Amounts receivable within one year | 40/41 | €135,865 | €132,998 | -€2,867 | -2.1% |
| Trade receivables | 40 | €52,353 | €48,453 | -€3,900 | -7.4% |
| Other amounts receivable | 41 | €83,512 | €84,545 | +€1,033 | +1.2% |
| Cash at bank and in hand | 54/58 | €15,684 | €0 | -€15,684 | -100% |
| Deferred charges and accrued income | 490/1 | €6,640 | €6,640 | = | 0.0% |
| Total equity and liabilities | 10/49 | €384,245 | €352,772 | -€31,473 | -8.2% |
| Equity | 10/15 | €149,174 | €138,142 | -€11,032 | -7.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €129,929 | €119,542 | -€10,388 | -8.0% |
| Distributable reserves | 133 | €129,929 | €119,542 | -€10,388 | -8.0% |
| Profit (loss) carried forward | 14 | €644 | €0 | -€644 | -100% |
| Amounts payable | 17/49 | €235,071 | €214,630 | -€20,441 | -8.7% |
| Amounts payable after more than one year | 17 | €194,476 | €186,359 | -€8,117 | -4.2% |
| Financial debts | 170/4 | €194,476 | €186,359 | -€8,117 | -4.2% |
| Amounts payable within one year | 42/48 | €40,595 | €28,271 | -€12,324 | -30.4% |
| Current portion of amounts payable after more than one year | 42 | €10,138 | €8,966 | -€1,173 | -11.6% |
| Financial debts | 43 | - | €544 | +€544 | |
| Credit institutions | 430/8 | - | €544 | +€544 | |
| Trade debts | 44 | €15,874 | €11,275 | -€4,600 | -29.0% |
| Suppliers | 440/4 | €15,874 | €11,275 | -€4,600 | -29.0% |
| Taxes, remuneration and social security | 45 | €14,582 | €3,863 | -€10,719 | -73.5% |
| Taxes | 450/3 | €4,582 | €1,863 | -€2,719 | -59.3% |
| Remuneration and social security | 454/9 | €10,000 | €2,000 | -€8,000 | -80.0% |
| Other amounts payable | 47/48 | €0 | €3,623 | +€3,623 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,557 | €12,922 | -€636 | -4.7% |
| Other operating charges | 640/8 | €2,790 | €3,921 | +€1,131 | +40.5% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €16,098 | €14,574 | -€1,525 | -9.5% |
| Operating profit (loss) | 9901 | -€249 | -€2,269 | -€2,020 | -811% |
| Financial income | 75/76B | €5,240 | €0 | -€5,240 | -100.0% |
| Recurring financial income | 75 | €5,240 | €0 | -€5,240 | -100.0% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €4,347 | €6,767 | +€2,421 | +55.7% |
| Recurring financial charges | 65 | €4,347 | €6,767 | +€2,421 | +55.7% |
| Profit (loss) for the period before taxes | 9903 | €644 | -€9,036 | -€9,680 | |
| Income taxes | 67/77 | €0 | €1,996 | +€1,996 | |
| Profit (loss) for the period | 9904 | €644 | -€11,032 | -€11,676 | |
| Profit (loss) for the period to be appropriated | 9905 | €644 | -€11,032 | -€11,676 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.