TIBER 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.
TIBER CONSULTING
Largest movements
- Receivables within one year +€52,800
up €52,800 (+37.2%), from €142,040 to €194,839
of which Other amounts receivable: +€43,941
- Cash -€17,949
down €17,949 (-81.8%), from €21,955 to €4,006
mainly Receivables within one year (-€52,800) and Advances received (-€13,424)
- Deferred charges and accrued income -€13,164
down €13,164 (-98.7%), from €13,332 to €168
- Profit (loss) carried forward +€32,725
up €32,725 (+25.0%), from €130,780 to €163,505
- Advances received -€13,424
no longer reported in 2025 (was €13,424)
- Trade debts +€7,137
up €7,137 (+53.4%), from €13,374 to €20,510
- Tax, wage and social debts -€7,011
down €7,011 (-46.4%), from €15,106 to €8,095
- Gross operating margin -€24,826
down €24,826 (-33.6%), from €73,821 to €48,995
- Taxes -€3,002
down €3,002 (-19.3%), from €15,539 to €12,537
- Financial income +€2,168
up €2,168 (+107%), from €2,032 to €4,201
- Other operating charges +€1,318
up €1,318 (+415%), from €317 to €1,636
- Depreciation -€1,278
down €1,278 (-27.4%), from €4,665 to €3,387
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 | €183,071 | €202,373 | +€19,302 | +10.5% |
| Fixed assets | 21/28 | €5,744 | €3,360 | -€2,384 | -41.5% |
| Tangible fixed assets | 22/27 | €5,381 | €3,360 | -€2,021 | -37.6% |
| Furniture and vehicles | 24 | €5,381 | €3,360 | -€2,021 | -37.6% |
| Financial fixed assets | 28 | €363 | €0 | -€363 | -100% |
| Current assets | 29/58 | €177,327 | €199,013 | +€21,686 | +12.2% |
| Amounts receivable within one year | 40/41 | €142,040 | €194,839 | +€52,800 | +37.2% |
| Trade receivables | 40 | €41,745 | €50,603 | +€8,859 | +21.2% |
| Other amounts receivable | 41 | €100,295 | €144,236 | +€43,941 | +43.8% |
| Cash at bank and in hand | 54/58 | €21,955 | €4,006 | -€17,949 | -81.8% |
| Deferred charges and accrued income | 490/1 | €13,332 | €168 | -€13,164 | -98.7% |
| Total equity and liabilities | 10/49 | €183,071 | €202,373 | +€19,302 | +10.5% |
| Equity | 10/15 | €139,040 | €171,765 | +€32,725 | +23.5% |
| Contributions | 10/11 | €6,400 | €6,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €130,780 | €163,505 | +€32,725 | +25.0% |
| Amounts payable | 17/49 | €44,031 | €30,608 | -€13,423 | -30.5% |
| Amounts payable within one year | 42/48 | €44,031 | €30,608 | -€13,423 | -30.5% |
| Current portion of amounts payable after more than one year | 42 | €1,248 | - | -€1,248 | |
| Financial debts | 43 | €880 | €2,002 | +€1,123 | +128% |
| Credit institutions | 430/8 | €880 | €2,002 | +€1,123 | +128% |
| Trade debts | 44 | €13,374 | €20,510 | +€7,137 | +53.4% |
| Suppliers | 440/4 | €13,374 | €20,510 | +€7,137 | +53.4% |
| Advances received on contracts in progress | 46 | €13,424 | - | -€13,424 | |
| Taxes, remuneration and social security | 45 | €15,106 | €8,095 | -€7,011 | -46.4% |
| Taxes | 450/3 | €15,106 | €8,095 | -€7,011 | -46.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,665 | €3,387 | -€1,278 | -27.4% |
| Other operating charges | 640/8 | €317 | €1,636 | +€1,318 | +415% |
| Gross operating margin | 9900 | €73,821 | €48,995 | -€24,826 | -33.6% |
| Operating profit (loss) | 9901 | €68,839 | €43,973 | -€24,866 | -36.1% |
| Financial income | 75/76B | €2,032 | €4,201 | +€2,168 | +107% |
| Recurring financial income | 75 | €2,032 | €4,201 | +€2,168 | +107% |
| Financial charges | 65/66B | €2,383 | €2,912 | +€529 | +22.2% |
| Recurring financial charges | 65 | €2,383 | €2,912 | +€529 | +22.2% |
| Profit (loss) for the period before taxes | 9903 | €68,488 | €45,262 | -€23,226 | -33.9% |
| Income taxes | 67/77 | €15,539 | €12,537 | -€3,002 | -19.3% |
| Profit (loss) for the period | 9904 | €52,949 | €32,725 | -€20,224 | -38.2% |
| Profit (loss) for the period to be appropriated | 9905 | €52,949 | €32,725 | -€20,224 | -38.2% |
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 15 October 2026 via checked.be.