TIBSTAN 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.
TIBSTAN CONSULTING
Largest movements
- Cash +€33,607
up €33,607 (+207%), from €16,249 to €49,857
mainly Other debts (+€66,667) and Net result for the year (+€33,407)
- Tangible fixed assets -€6,337
down €6,337 (-54.1%), from €11,723 to €5,386
of which Furniture and vehicles: -€5,291
- Receivables within one year +€2,350
up €2,350 (+3.7%), from €62,987 to €65,337
of which Other amounts receivable: +€8,386
- Other debts +€66,667
new in 2025: €66,667
- Profit (loss) carried forward -€33,259
down €33,259 (-50.2%), from €66,189 to €32,930
- Tax, wage and social debts -€4,582
down €4,582 (-29.9%), from €15,323 to €10,740
- Gross operating margin +€8,961
up €8,961 (+19.5%), from €46,006 to €54,968
- Taxes +€3,651
up €3,651 (+33.9%), from €10,770 to €14,422
- Financial income -€2,108
no longer reported in 2025 (was €2,108)
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 | €90,959 | €120,580 | +€29,621 | +32.6% |
| Fixed assets | 21/28 | €11,723 | €5,386 | -€6,337 | -54.1% |
| Tangible fixed assets | 22/27 | €11,723 | €5,386 | -€6,337 | -54.1% |
| Plant, machinery and equipment | 23 | €1,823 | €776 | -€1,046 | -57.4% |
| Furniture and vehicles | 24 | €9,900 | €4,609 | -€5,291 | -53.4% |
| Current assets | 29/58 | €79,236 | €115,194 | +€35,958 | +45.4% |
| Amounts receivable within one year | 40/41 | €62,987 | €65,337 | +€2,350 | +3.7% |
| Trade receivables | 40 | €15,203 | €9,167 | -€6,036 | -39.7% |
| Other amounts receivable | 41 | €47,784 | €56,171 | +€8,386 | +17.6% |
| Cash at bank and in hand | 54/58 | €16,249 | €49,857 | +€33,607 | +207% |
| Total equity and liabilities | 10/49 | €90,959 | €120,580 | +€29,621 | +32.6% |
| Equity | 10/15 | €71,189 | €37,930 | -€33,259 | -46.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Capital | 10 | €5,000 | €5,000 | = | 0.0% |
| Issued capital | 100 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,189 | €32,930 | -€33,259 | -50.2% |
| Amounts payable | 17/49 | €19,770 | €82,650 | +€62,880 | +318% |
| Amounts payable within one year | 42/48 | €19,770 | €82,650 | +€62,880 | +318% |
| Financial debts | 43 | €3,404 | €3,421 | +€17 | +0.5% |
| Credit institutions | 430/8 | €3,404 | €3,421 | +€17 | +0.5% |
| Trade debts | 44 | €1,044 | €1,823 | +€779 | +74.6% |
| Suppliers | 440/4 | €1,044 | €1,823 | +€779 | +74.6% |
| Taxes, remuneration and social security | 45 | €15,323 | €10,740 | -€4,582 | -29.9% |
| Taxes | 450/3 | €15,323 | €10,740 | -€4,582 | -29.9% |
| Other amounts payable | 47/48 | - | €66,667 | +€66,667 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,246 | €6,337 | +€91 | +1.5% |
| Other operating charges | 640/8 | €0 | - | -€0 | |
| Gross operating margin | 9900 | €46,006 | €54,968 | +€8,961 | +19.5% |
| Operating profit (loss) | 9901 | €39,760 | €48,631 | +€8,871 | +22.3% |
| Financial income | 75/76B | €2,108 | - | -€2,108 | |
| Recurring financial income | 75 | €2,108 | - | -€2,108 | |
| Financial charges | 65/66B | €556 | €802 | +€246 | +44.2% |
| Recurring financial charges | 65 | €556 | €802 | +€246 | +44.2% |
| Profit (loss) for the period before taxes | 9903 | €41,312 | €47,829 | +€6,517 | +15.8% |
| Income taxes | 67/77 | €10,770 | €14,422 | +€3,651 | +33.9% |
| Profit (loss) for the period | 9904 | €30,542 | €33,407 | +€2,866 | +9.4% |
| Profit (loss) for the period to be appropriated | 9905 | €30,542 | €33,407 | +€2,866 | +9.4% |
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 13 October 2026 via checked.be.