TICO CONSULT: 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.
TICO CONSULT
Largest movements
- Cash +€24,562
up €24,562 (+44.7%), from €55,008 to €79,570
mainly Net result for the year (+€48,467) and Other debts (+€43,381)
- Receivables within one year -€11,615
down €11,615 (-26.7%), from €43,559 to €31,944
of which Trade receivables: -€11,641
- Other debts +€43,381
up €43,381 (+160%), from €27,113 to €70,494
- Reserves -€22,027
down €22,027 (-14.1%), from €156,571 to €134,544
- Tax, wage and social debts -€7,784
down €7,784 (-35.0%), from €22,263 to €14,479
- Gross operating margin -€13,603
down €13,603 (-16.4%), from €82,930 to €69,327
- Taxes -€3,851
down €3,851 (-16.5%), from €23,400 to €19,549
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 | €207,068 | €220,400 | +€13,332 | +6.4% |
| Fixed assets | 21/28 | €7,405 | €7,483 | +€77 | +1.0% |
| Tangible fixed assets | 22/27 | €7,405 | €7,483 | +€77 | +1.0% |
| Furniture and vehicles | 24 | €1,551 | €2,633 | +€1,082 | +69.7% |
| Other tangible fixed assets | 26 | €5,854 | €4,849 | -€1,005 | -17.2% |
| Current assets | 29/58 | €199,662 | €212,917 | +€13,255 | +6.6% |
| Amounts receivable within one year | 40/41 | €43,559 | €31,944 | -€11,615 | -26.7% |
| Trade receivables | 40 | €43,559 | €31,918 | -€11,641 | -26.7% |
| Other amounts receivable | 41 | - | €26 | +€26 | |
| Current investments | 50/53 | €90,000 | €90,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €55,008 | €79,570 | +€24,562 | +44.7% |
| Deferred charges and accrued income | 490/1 | €11,095 | €11,403 | +€308 | +2.8% |
| Total equity and liabilities | 10/49 | €207,068 | €220,400 | +€13,332 | +6.4% |
| Equity | 10/15 | €156,572 | €134,545 | -€22,027 | -14.1% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €156,571 | €134,544 | -€22,027 | -14.1% |
| Distributable reserves | 133 | €156,571 | €134,544 | -€22,027 | -14.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €50,496 | €85,855 | +€35,359 | +70.0% |
| Amounts payable within one year | 42/48 | €50,130 | €85,396 | +€35,266 | +70.3% |
| Trade debts | 44 | €754 | €423 | -€331 | -43.9% |
| Suppliers | 440/4 | €754 | €423 | -€331 | -43.9% |
| Taxes, remuneration and social security | 45 | €22,263 | €14,479 | -€7,784 | -35.0% |
| Taxes | 450/3 | €22,263 | €14,479 | -€7,784 | -35.0% |
| Other amounts payable | 47/48 | €27,113 | €70,494 | +€43,381 | +160% |
| Accrued charges and deferred income | 492/3 | €366 | €459 | +€93 | +25.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,908 | €2,293 | -€615 | -21.2% |
| Other operating charges | 640/8 | €1,129 | €1,162 | +€33 | +2.9% |
| Gross operating margin | 9900 | €82,930 | €69,327 | -€13,603 | -16.4% |
| Operating profit (loss) | 9901 | €78,893 | €65,873 | -€13,020 | -16.5% |
| Financial income | 75/76B | €2,615 | €2,205 | -€409 | -15.7% |
| Recurring financial income | 75 | €2,615 | €2,205 | -€409 | -15.7% |
| Financial charges | 65/66B | €50 | €62 | +€12 | +23.6% |
| Recurring financial charges | 65 | €50 | €62 | +€12 | +23.6% |
| Profit (loss) for the period before taxes | 9903 | €81,458 | €68,016 | -€13,441 | -16.5% |
| Income taxes | 67/77 | €23,400 | €19,549 | -€3,851 | -16.5% |
| Profit (loss) for the period | 9904 | €58,057 | €48,467 | -€9,590 | -16.5% |
| Profit (loss) for the period to be appropriated | 9905 | €58,057 | €48,467 | -€9,590 | -16.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.