TICACONSULT: 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.
TICACONSULT
Largest movements
- Tangible fixed assets +€94,057
up €94,057 (+27.7%), from €340,045 to €434,102
of which Furniture and vehicles: +€114,962
- Cash -€30,102
down €30,102 (-14.1%), from €213,380 to €183,278
mainly Contributions, distributions and other (-€1.1m) and Investment in fixed assets (net) (-€146,414)
- Receivables within one year +€9,354
up €9,354 (+6.0%), from €155,987 to €165,341
of which Trade receivables: +€15,915
- Reserves -€175,546
down €175,546 (-30.1%), from €583,435 to €407,889
- Tax, wage and social debts +€158,094
up €158,094 (+645%), from €24,499 to €182,593
- Debts after one year +€64,711
up €64,711 (+113%), from €57,411 to €122,122
- Current portion of long-term debt +€30,473
up €30,473 (+284%), from €10,718 to €41,190
- Trade debts -€27,115
down €27,115 (-92.2%), from €29,406 to €2,291
- Gross operating margin +€26,055
up €26,055 (+2.2%), from €1.2m to €1.2m
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 | €736,817 | €814,855 | +€78,038 | +10.6% |
| Fixed assets | 21/28 | €350,045 | €444,102 | +€94,057 | +26.9% |
| Tangible fixed assets | 22/27 | €340,045 | €434,102 | +€94,057 | +27.7% |
| Land and buildings | 22 | €293,466 | €272,504 | -€20,962 | -7.1% |
| Plant, machinery and equipment | 23 | €2,430 | €3,225 | +€795 | +32.7% |
| Furniture and vehicles | 24 | €43,411 | €158,374 | +€114,962 | +265% |
| Other tangible fixed assets | 26 | €738 | - | -€738 | |
| Financial fixed assets | 28 | €10,000 | €10,000 | = | 0.0% |
| Current assets | 29/58 | €386,772 | €370,753 | -€16,019 | -4.1% |
| Amounts receivable within one year | 40/41 | €155,987 | €165,341 | +€9,354 | +6.0% |
| Trade receivables | 40 | €149,149 | €165,064 | +€15,915 | +10.7% |
| Other amounts receivable | 41 | €6,838 | €277 | -€6,561 | -95.9% |
| Cash at bank and in hand | 54/58 | €213,380 | €183,278 | -€30,102 | -14.1% |
| Deferred charges and accrued income | 490/1 | €17,405 | €22,134 | +€4,728 | +27.2% |
| Total equity and liabilities | 10/49 | €736,817 | €814,855 | +€78,038 | +10.6% |
| Equity | 10/15 | €583,735 | €408,189 | -€175,546 | -30.1% |
| Contributions | 10/11 | €300 | €300 | = | 0.0% |
| Reserves | 13 | €583,435 | €407,889 | -€175,546 | -30.1% |
| Distributable reserves | 133 | €583,435 | €407,889 | -€175,546 | -30.1% |
| Amounts payable | 17/49 | €153,083 | €406,666 | +€253,584 | +166% |
| Amounts payable after more than one year | 17 | €57,411 | €122,122 | +€64,711 | +113% |
| Financial debts | 170/4 | €57,411 | €122,122 | +€64,711 | +113% |
| Amounts payable within one year | 42/48 | €95,672 | €284,544 | +€188,872 | +197% |
| Current portion of amounts payable after more than one year | 42 | €10,718 | €41,190 | +€30,473 | +284% |
| Financial debts | 43 | - | €1,644 | +€1,644 | |
| Credit institutions | 430/8 | - | €1,644 | +€1,644 | |
| Trade debts | 44 | €29,406 | €2,291 | -€27,115 | -92.2% |
| Suppliers | 440/4 | €29,406 | €2,291 | -€27,115 | -92.2% |
| Taxes, remuneration and social security | 45 | €24,499 | €182,593 | +€158,094 | +645% |
| Taxes | 450/3 | €24,499 | €182,593 | +€158,094 | +645% |
| Other amounts payable | 47/48 | €31,049 | €56,825 | +€25,776 | +83.0% |
| Non-recurring operating income | 76A | - | €14,820 | +€14,820 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,334 | €52,358 | +€10,024 | +23.7% |
| Other operating charges | 640/8 | €6,375 | €6,539 | +€164 | +2.6% |
| Gross operating margin | 9900 | €1,210,860 | €1,236,915 | +€26,055 | +2.2% |
| Operating profit (loss) | 9901 | €1,162,151 | €1,178,019 | +€15,867 | +1.4% |
| Financial income | 75/76B | - | €11 | +€11 | |
| Recurring financial income | 75 | - | €11 | +€11 | |
| Financial charges | 65/66B | €2,373 | €3,852 | +€1,479 | +62.3% |
| Recurring financial charges | 65 | €2,373 | €3,852 | +€1,479 | +62.3% |
| Profit (loss) for the period before taxes | 9903 | €1,159,778 | €1,174,177 | +€14,399 | +1.2% |
| Income taxes | 67/77 | €297,648 | €299,723 | +€2,075 | +0.7% |
| Profit (loss) for the period | 9904 | €862,130 | €874,454 | +€12,325 | +1.4% |
| Profit (loss) for the period to be appropriated | 9905 | €862,130 | €874,454 | +€12,325 | +1.4% |
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 23 October 2026 via checked.be.