TIDES CONSULTANCY: what changed
Two fiscal 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.
TIDES CONSULTANCY
Largest movements
- Receivables within one year +€18,486
up €18,486 (+67.6%), from €27,351 to €45,837
of which Other amounts receivable: +€9,582
- Cash +€4,698
up €4,698 (+21.9%), from €21,488 to €26,186
mainly Net result for the year (+€18,745) and Trade debts (+€9,065)
- Tangible fixed assets -€2,113
down €2,113 (-24.8%), from €8,534 to €6,421
of which Furniture and vehicles: -€1,645
- Reserves +€17,912
up €17,912 (+120.1%), from €14,914 to €32,827
of which Distributable reserves: +€18,413
- Trade debts +€9,065
up €9,065 (+240.2%), from €3,775 to €12,839
- Tax, wage and social debts -€5,815
down €5,815 (-28.7%), from €20,277 to €14,462
- Gross operating margin +€6,999
up €6,999 (+28.0%), from €25,038 to €32,037
- Other operating charges +€1,330
up €1,330 (+1477.3%), from €90 to €1,420
- Taxes +€1,048
up €1,048 (+15.2%), from €6,888 to €7,937
- Financial charges +€683
up €683 (+367.6%), from €186 to €869
- Depreciation -€398
down €398 (-11.5%), from €3,465 to €3,067
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.
Cash bridge derived
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 | €58,007 | €79,163 | +€21,156 | +36.5% |
| Fixed assets | 21/28 | €8,534 | €6,421 | -€2,113 | -24.8% |
| Tangible fixed assets | 22/27 | €8,534 | €6,421 | -€2,113 | -24.8% |
| Land and buildings | 22 | €4,776 | €3,582 | -€1,194 | -25.0% |
| Plant, machinery and equipment | 23 | - | €726 | +€726 | |
| Furniture and vehicles | 24 | €3,758 | €2,113 | -€1,645 | -43.8% |
| Current assets | 29/58 | €49,473 | €72,742 | +€23,269 | +47.0% |
| Amounts receivable within one year | 40/41 | €27,351 | €45,837 | +€18,486 | +67.6% |
| Trade receivables | 40 | €26,847 | €35,751 | +€8,904 | +33.2% |
| Other amounts receivable | 41 | €504 | €10,086 | +€9,582 | +1899.6% |
| Cash at bank and in hand | 54/58 | €21,488 | €26,186 | +€4,698 | +21.9% |
| Deferred charges and accrued income | 490/1 | €634 | €718 | +€85 | +13.4% |
| Total equity and liabilities | 10/49 | €58,007 | €79,163 | +€21,156 | +36.5% |
| Equity | 10/15 | €33,096 | €51,008 | +€17,912 | +54.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €14,914 | €32,827 | +€17,912 | +120.1% |
| Non-distributable reserves | 130/1 | €501 | - | -€501 | |
| Reserves not available under the articles | 1311 | €501 | - | -€501 | |
| Distributable reserves | 133 | €14,414 | €32,827 | +€18,413 | +127.7% |
| Profit (loss) carried forward | 14 | €11,981 | €11,981 | = | 0.0% |
| Amounts payable | 17/49 | €24,911 | €28,154 | +€3,243 | +13.0% |
| Amounts payable within one year | 42/48 | €24,911 | €28,154 | +€3,243 | +13.0% |
| Trade debts | 44 | €3,775 | €12,839 | +€9,065 | +240.2% |
| Suppliers | 440/4 | €3,775 | €12,839 | +€9,065 | +240.2% |
| Advances received on contracts in progress | 46 | - | €20 | +€20 | |
| Taxes, remuneration and social security | 45 | €20,277 | €14,462 | -€5,815 | -28.7% |
| Taxes | 450/3 | €20,277 | €14,462 | -€5,815 | -28.7% |
| Other amounts payable | 47/48 | €859 | €833 | -€26 | -3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,465 | €3,067 | -€398 | -11.5% |
| Other operating charges | 640/8 | €90 | €1,420 | +€1,330 | +1477.3% |
| Gross operating margin | 9900 | €25,038 | €32,037 | +€6,999 | +28.0% |
| Operating profit (loss) | 9901 | €21,483 | €27,551 | +€6,068 | +28.2% |
| Financial income | 75/76B | €5 | €0 | -€5 | -98.4% |
| Recurring financial income | 75 | €5 | €0 | -€5 | -98.4% |
| Financial charges | 65/66B | €186 | €869 | +€683 | +367.6% |
| Recurring financial charges | 65 | €186 | €869 | +€683 | +367.6% |
| Profit (loss) for the period before taxes | 9903 | €21,302 | €26,682 | +€5,380 | +25.3% |
| Income taxes | 67/77 | €6,888 | €7,937 | +€1,048 | +15.2% |
| Profit (loss) for the period | 9904 | €14,414 | €18,745 | +€4,331 | +30.1% |
| Profit (loss) for the period to be appropriated | 9905 | €14,414 | €18,745 | +€4,331 | +30.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.