TIAB 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.
TIAB CONSULTING
Largest movements
- Cash +€22,453
up €22,453 (+197%), from €11,373 to €33,826
mainly Other debts (+€33,591) and Receivables within one year (+€14,521)
- Receivables within one year -€14,521
down €14,521 (-67.6%), from €21,474 to €6,953
of which Other amounts receivable: -€16,123
- Tangible fixed assets -€7,388
down €7,388 (-4.4%), from €168,876 to €161,488
- Other debts +€33,591
up €33,591 (+68.4%), from €49,080 to €82,671
- Debts after one year -€19,000
down €19,000 (-32.0%), from €59,348 to €40,348
- Profit (loss) carried forward -€10,381
down €10,381, from €6,577 to -€3,804
- Trade debts -€3,901
no longer reported in 2025 (was €3,901)
- Gross operating margin +€17,232
up €17,232 (+44.3%), from €38,890 to €56,122
- Financial charges +€16,493
up €16,493 (+39.7%), from €41,551 to €58,045
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 | €209,026 | €208,377 | -€649 | -0.3% |
| Fixed assets | 21/28 | €174,376 | €166,988 | -€7,388 | -4.2% |
| Tangible fixed assets | 22/27 | €168,876 | €161,488 | -€7,388 | -4.4% |
| Land and buildings | 22 | €168,876 | €161,488 | -€7,388 | -4.4% |
| Financial fixed assets | 28 | €5,500 | €5,500 | = | 0.0% |
| Current assets | 29/58 | €34,650 | €41,388 | +€6,738 | +19.4% |
| Amounts receivable within one year | 40/41 | €21,474 | €6,953 | -€14,521 | -67.6% |
| Trade receivables | 40 | - | €1,602 | +€1,602 | |
| Other amounts receivable | 41 | €21,474 | €5,351 | -€16,123 | -75.1% |
| Cash at bank and in hand | 54/58 | €11,373 | €33,826 | +€22,453 | +197% |
| Deferred charges and accrued income | 490/1 | €1,803 | €609 | -€1,194 | -66.2% |
| Total equity and liabilities | 10/49 | €209,026 | €208,377 | -€649 | -0.3% |
| Equity | 10/15 | €76,738 | €66,358 | -€10,381 | -13.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €63,961 | €63,961 | = | 0.0% |
| Distributable reserves | 133 | €63,961 | €63,961 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,577 | -€3,804 | -€10,381 | |
| Amounts payable | 17/49 | €132,288 | €142,019 | +€9,731 | +7.4% |
| Amounts payable after more than one year | 17 | €59,348 | €40,348 | -€19,000 | -32.0% |
| Financial debts | 170/4 | €59,348 | €40,348 | -€19,000 | -32.0% |
| Amounts payable within one year | 42/48 | €72,939 | €101,671 | +€28,731 | +39.4% |
| Current portion of amounts payable after more than one year | 42 | €18,258 | €19,000 | +€742 | +4.1% |
| Trade debts | 44 | €3,901 | - | -€3,901 | |
| Suppliers | 440/4 | €3,901 | - | -€3,901 | |
| Taxes, remuneration and social security | 45 | €1,700 | - | -€1,700 | |
| Taxes | 450/3 | €1,700 | - | -€1,700 | |
| Other amounts payable | 47/48 | €49,080 | €82,671 | +€33,591 | +68.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,853 | €7,388 | -€465 | -5.9% |
| Other operating charges | 640/8 | €897 | €1,116 | +€219 | +24.4% |
| Gross operating margin | 9900 | €38,890 | €56,122 | +€17,232 | +44.3% |
| Operating profit (loss) | 9901 | €30,140 | €47,619 | +€17,478 | +58.0% |
| Financial income | 75/76B | €26 | €54 | +€28 | +107% |
| Recurring financial income | 75 | €26 | €54 | +€28 | +107% |
| Financial charges | 65/66B | €41,551 | €58,045 | +€16,493 | +39.7% |
| Recurring financial charges | 65 | €41,551 | €58,045 | +€16,493 | +39.7% |
| Profit (loss) for the period before taxes | 9903 | -€11,385 | -€10,372 | +€1,013 | +8.9% |
| Income taxes | 67/77 | €47 | €8 | -€39 | -82.3% |
| Profit (loss) for the period | 9904 | -€11,432 | -€10,381 | +€1,052 | +9.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,432 | -€10,381 | +€1,052 | +9.2% |
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 17 October 2026 via checked.be.