TIANSA BEHEER: what changed
What changed
TIANSA BEHEER
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€551,724
2024 · €810,158-€258,435
Equity
€13.3m
2024 · €14.4m-€1.1m
Cash
€835,538
2024 · €469,960+€365,577
Balance sheet total
€17.0m
2024 · €14.7m+€2.3m
Largest movements
Assets
- Financial fixed assets +€2.2m
up €2.2m (+44.5%), from €5.0m to €7.2m
- Current investments -€542,317
down €542,317 (-6.4%), from €8.5m to €8.0m
- Cash +€365,577
up €365,577 (+77.8%), from €469,960 to €835,538
mainly Other debts (+€3.7m) and Net result for the year (+€551,724)
- Receivables within one year +€325,710
up €325,710 (+102%), from €320,525 to €646,235
Equity and liabilities
- Other debts +€3.7m
up €3.7m (+122,330%), from €3,004 to €3.7m
- Reserves -€3.3m
down €3.3m (-29.2%), from €11.3m to €8.0m
- Revaluation surpluses +€2.2m
up €2.2m (+58.5%), from €3.8m to €6.0m
- Debts after one year -€300,000
down €300,000 (-100%), from €300,000 to €0
Income statement
- Financial income -€248,597
down €248,597 (-22.2%), from €1.1m to €873,502
- Financial charges +€127,597
up €127,597, from -€18,614 to €108,983
- Taxes -€102,563
down €102,563 (-42.1%), from €243,405 to €140,842
- Gross operating margin +€17,211
up €17,211 (+255%), from €6,749 to €23,960
- Other operating charges +€3,727
up €3,727 (+28.5%), from €13,077 to €16,804
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€810,158
Gross operating margin
+€17,211
Depreciation
+€1,712
Other operating charges
-€3,727
Financial income
-€248,597
Financial charges
-€127,597
Taxes
+€102,563
Result 2025
€551,724
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€4.0m
Investment
-€1.7m
Financing
-€1.9m
Cash 2024
€469,960
From operations (derived)
+€4.0m
Net result for the year
+€551,724
Depreciation
+€79,109
Receivables within one year
-€325,710
Smaller working-capital items
+€1,330
Other debts
+€3.7m
Investment (derived)
-€1.7m
Investment in fixed assets (net)
-€2.2m
Current investments
+€542,317
Financing
-€1.9m
Debts after one year
-€300,000
Contributions, distributions and other
-€1.6m
Cash 2025
€835,538
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €14,735,489 | €17,023,016 | +€2.3m | +15.5% |
| Fixed assets | 21/28 | €5,183,287 | €7,322,679 | +€2.1m | +41.3% |
| Tangible fixed assets | 22/27 | €203,212 | €124,104 | -€79,109 | -38.9% |
| Land and buildings | 22 | €180,289 | €124,104 | -€56,186 | -31.2% |
| Plant, machinery and equipment | 23 | €16 | €0 | -€16 | -100% |
| Furniture and vehicles | 24 | €22,908 | €0 | -€22,908 | -100% |
| Financial fixed assets | 28 | €4,980,075 | €7,198,575 | +€2.2m | +44.5% |
| Current assets | 29/58 | €9,552,201 | €9,700,337 | +€148,136 | +1.6% |
| Amounts receivable after more than one year | 29 | €230,000 | €230,000 | = | 0.0% |
| Other amounts receivable | 291 | €230,000 | €230,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €320,525 | €646,235 | +€325,710 | +102% |
| Other amounts receivable | 41 | €320,525 | €646,235 | +€325,710 | +102% |
| Current investments | 50/53 | €8,527,990 | €7,985,673 | -€542,317 | -6.4% |
| Cash at bank and in hand | 54/58 | €469,960 | €835,538 | +€365,577 | +77.8% |
| Deferred charges and accrued income | 490/1 | €3,726 | €2,892 | -€834 | -22.4% |
| Total equity and liabilities | 10/49 | €14,735,489 | €17,023,016 | +€2.3m | +15.5% |
| Equity | 10/15 | €14,429,881 | €13,341,681 | -€1.1m | -7.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Revaluation surpluses | 12 | €3,791,075 | €6,009,575 | +€2.2m | +58.5% |
| Reserves | 13 | €11,305,656 | €7,998,955 | -€3.3m | -29.2% |
| Distributable reserves | 133 | €11,305,656 | €7,998,955 | -€3.3m | -29.2% |
| Profit (loss) carried forward | 14 | -€685,449 | -€685,449 | = | 0.0% |
| Amounts payable | 17/49 | €305,607 | €3,681,335 | +€3.4m | +1,105% |
| Amounts payable after more than one year | 17 | €300,000 | €0 | -€300,000 | -100% |
| Financial debts | 170/4 | €300,000 | €0 | -€300,000 | -100% |
| Amounts payable within one year | 42/48 | €3,698 | €3,678,835 | +€3.7m | +99,387% |
| Trade debts | 44 | €600 | €599 | -€1 | -0.2% |
| Suppliers | 440/4 | €600 | €599 | -€1 | -0.2% |
| Taxes, remuneration and social security | 45 | €93 | €0 | -€93 | -100% |
| Taxes | 450/3 | €93 | €0 | -€93 | -100% |
| Other amounts payable | 47/48 | €3,004 | €3,678,236 | +€3.7m | +122,330% |
| Accrued charges and deferred income | 492/3 | €1,910 | €2,500 | +€590 | +30.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €80,821 | €79,109 | -€1,712 | -2.1% |
| Other operating charges | 640/8 | €13,077 | €16,804 | +€3,727 | +28.5% |
| Gross operating margin | 9900 | €6,749 | €23,960 | +€17,211 | +255% |
| Operating profit (loss) | 9901 | -€87,150 | -€71,953 | +€15,197 | +17.4% |
| Financial income | 75/76B | €1,122,099 | €873,502 | -€248,597 | -22.2% |
| Recurring financial income | 75 | €1,122,099 | €873,502 | -€248,597 | -22.2% |
| Financial charges | 65/66B | -€18,614 | €108,983 | +€127,597 | |
| Recurring financial charges | 65 | -€18,614 | €108,983 | +€127,597 | |
| Profit (loss) for the period before taxes | 9903 | €1,053,563 | €692,566 | -€360,998 | -34.3% |
| Income taxes | 67/77 | €243,405 | €140,842 | -€102,563 | -42.1% |
| Profit (loss) for the period | 9904 | €810,158 | €551,724 | -€258,435 | -31.9% |
| Profit (loss) for the period to be appropriated | 9905 | €810,158 | €551,724 | -€258,435 | -31.9% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.