Tibor 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.
Tibor Consulting
Largest movements
- Cash +€18,761
up €18,761 (+36.1%), from €51,956 to €70,717
mainly Net result for the year (+€30,279) and Receivables within one year (+€15,951)
- Receivables within one year -€15,951
down €15,951 (-44.4%), from €35,933 to €19,982
of which Trade receivables: -€14,281
- Deferred charges and accrued income +€14,350
new in 2025: €14,350
- Profit (loss) carried forward +€30,279
up €30,279 (+51.4%), from €58,861 to €89,140
- Accrued charges and deferred income -€13,857
down €13,857 (-99.7%), from €13,897 to €40
- Tax, wage and social debts +€1,679
up €1,679 (+12.0%), from €13,953 to €15,632
- Trade debts -€1,411
down €1,411 (-100%), from €1,411 to €0
- Gross operating margin -€11,226
down €11,226 (-21.7%), from €51,661 to €40,435
- Taxes -€1,545
down €1,545 (-14.1%), from €10,959 to €9,414
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 | €90,197 | €106,813 | +€16,616 | +18.4% |
| Fixed assets | 21/28 | €2,308 | €1,764 | -€544 | -23.6% |
| Tangible fixed assets | 22/27 | €2,308 | €1,764 | -€544 | -23.6% |
| Furniture and vehicles | 24 | €2,308 | €1,764 | -€544 | -23.6% |
| Current assets | 29/58 | €87,889 | €105,049 | +€17,160 | +19.5% |
| Amounts receivable within one year | 40/41 | €35,933 | €19,982 | -€15,951 | -44.4% |
| Trade receivables | 40 | €22,770 | €8,489 | -€14,281 | -62.7% |
| Other amounts receivable | 41 | €13,163 | €11,493 | -€1,670 | -12.7% |
| Cash at bank and in hand | 54/58 | €51,956 | €70,717 | +€18,761 | +36.1% |
| Deferred charges and accrued income | 490/1 | - | €14,350 | +€14,350 | |
| Total equity and liabilities | 10/49 | €90,197 | €106,813 | +€16,616 | +18.4% |
| Equity | 10/15 | €60,861 | €91,140 | +€30,279 | +49.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €58,861 | €89,140 | +€30,279 | +51.4% |
| Amounts payable | 17/49 | €29,336 | €15,672 | -€13,664 | -46.6% |
| Amounts payable within one year | 42/48 | €15,439 | €15,632 | +€193 | +1.3% |
| Trade debts | 44 | €1,411 | €0 | -€1,411 | -100% |
| Suppliers | 440/4 | €1,411 | €0 | -€1,411 | -100% |
| Taxes, remuneration and social security | 45 | €13,953 | €15,632 | +€1,679 | +12.0% |
| Taxes | 450/3 | €13,953 | €15,632 | +€1,679 | +12.0% |
| Other amounts payable | 47/48 | €74 | €0 | -€74 | -100% |
| Accrued charges and deferred income | 492/3 | €13,897 | €40 | -€13,857 | -99.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €413 | €544 | +€131 | +31.7% |
| Other operating charges | 640/8 | €178 | €150 | -€28 | -15.7% |
| Gross operating margin | 9900 | €51,661 | €40,435 | -€11,226 | -21.7% |
| Operating profit (loss) | 9901 | €51,070 | €39,741 | -€11,329 | -22.2% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €44 | €48 | +€5 | +10.6% |
| Recurring financial charges | 65 | €44 | €48 | +€5 | +10.6% |
| Profit (loss) for the period before taxes | 9903 | €51,026 | €39,693 | -€11,333 | -22.2% |
| Income taxes | 67/77 | €10,959 | €9,414 | -€1,545 | -14.1% |
| Profit (loss) for the period | 9904 | €40,068 | €30,279 | -€9,788 | -24.4% |
| Profit (loss) for the period to be appropriated | 9905 | €40,068 | €30,279 | -€9,788 | -24.4% |
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 19 October 2026 via checked.be.