TIERALA 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.
TIERALA CONSULTING
Largest movements
- Cash +€207,179
up €207,179 (+587%), from €35,302 to €242,480
mainly Net result for the year (+€255,012) and Other debts (+€141,000)
- Receivables within one year +€99,463
up €99,463 (+227%), from €43,864 to €143,327
of which Other amounts receivable: +€95,821
- Other debts +€141,000
up €141,000 (+1,282%), from €11,000 to €152,000
- Profit (loss) carried forward +€103,012
up €103,012 (+502%), from €20,517 to €123,529
- Tax, wage and social debts +€66,413
up €66,413 (+160%), from €41,548 to €107,960
- Gross operating margin +€294,415
up €294,415 (+722%), from €40,766 to €335,181
- Taxes +€71,583
up €71,583 (+906%), from €7,900 to €79,483
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 | €81,968 | €389,915 | +€307,947 | +376% |
| Formation expenses | 20 | €2,802 | €0 | -€2,802 | -100% |
| Fixed assets | 21/28 | - | €1,231 | +€1,231 | |
| Tangible fixed assets | 22/27 | - | €1,231 | +€1,231 | |
| Furniture and vehicles | 24 | - | €1,231 | +€1,231 | |
| Current assets | 29/58 | €79,166 | €388,684 | +€309,518 | +391% |
| Amounts receivable within one year | 40/41 | €43,864 | €143,327 | +€99,463 | +227% |
| Trade receivables | 40 | €36,421 | €40,063 | +€3,642 | +10.0% |
| Other amounts receivable | 41 | €7,443 | €103,264 | +€95,821 | +1,287% |
| Cash at bank and in hand | 54/58 | €35,302 | €242,480 | +€207,179 | +587% |
| Deferred charges and accrued income | 490/1 | - | €2,876 | +€2,876 | |
| Total equity and liabilities | 10/49 | €81,968 | €389,915 | +€307,947 | +376% |
| Equity | 10/15 | €25,517 | €128,529 | +€103,012 | +404% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,517 | €123,529 | +€103,012 | +502% |
| Amounts payable | 17/49 | €56,451 | €261,386 | +€204,935 | +363% |
| Amounts payable within one year | 42/48 | €56,451 | €261,386 | +€204,935 | +363% |
| Trade debts | 44 | €3,904 | €1,425 | -€2,478 | -63.5% |
| Suppliers | 440/4 | €3,904 | €1,425 | -€2,478 | -63.5% |
| Taxes, remuneration and social security | 45 | €41,548 | €107,960 | +€66,413 | +160% |
| Taxes | 450/3 | €41,548 | €107,960 | +€66,413 | +160% |
| Other amounts payable | 47/48 | €11,000 | €152,000 | +€141,000 | +1,282% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,401 | €2,837 | +€1,436 | +103% |
| Other operating charges | 640/8 | - | €75 | +€75 | |
| Gross operating margin | 9900 | €40,766 | €335,181 | +€294,415 | +722% |
| Operating profit (loss) | 9901 | €39,365 | €332,268 | +€292,904 | +744% |
| Financial income | 75/76B | €58 | €2,876 | +€2,818 | +4,884% |
| Recurring financial income | 75 | €58 | €2,876 | +€2,818 | +4,884% |
| Financial charges | 65/66B | €6 | €649 | +€643 | +10,968% |
| Recurring financial charges | 65 | €6 | €649 | +€643 | +10,968% |
| Profit (loss) for the period before taxes | 9903 | €39,417 | €334,496 | +€295,079 | +749% |
| Income taxes | 67/77 | €7,900 | €79,483 | +€71,583 | +906% |
| Profit (loss) for the period | 9904 | €31,517 | €255,012 | +€223,496 | +709% |
| Profit (loss) for the period to be appropriated | 9905 | €31,517 | €255,012 | +€223,496 | +709% |
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 24 October 2026 via checked.be.