TIGER 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.
TIGER CONSULT
Largest movements
- Cash +€10,923
up €10,923 (+17.2%), from €63,526 to €74,448
mainly Other debts (+€81,008) and Net result for the year (+€72,168)
- Tangible fixed assets -€4,803
down €4,803 (-27.0%), from €17,819 to €13,016
of which Furniture and vehicles: -€9,279
- Receivables within one year -€1,195
down €1,195 (-7.1%), from €16,931 to €15,735
of which Other amounts receivable: -€666
- Other debts +€81,008
up €81,008 (+1945.5%), from €4,164 to €85,172
- Profit (loss) carried forward -€70,832
down €70,832 (-98.3%), from €72,086 to €1,254
- Debts after one year -€7,728
no longer reported in 2025 (was €7,728)
- Tax, wage and social debts +€3,115
up €3,115 (+42.3%), from €7,364 to €10,478
- Gross operating margin +€21,651
up €21,651 (+25.3%), from €85,516 to €107,167
- Taxes +€5,337
up €5,337 (+27.6%), from €19,334 to €24,671
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 | €100,743 | €106,168 | +€5,425 | +5.4% |
| Fixed assets | 21/28 | €17,819 | €13,016 | -€4,803 | -27.0% |
| Tangible fixed assets | 22/27 | €17,819 | €13,016 | -€4,803 | -27.0% |
| Furniture and vehicles | 24 | €17,558 | €8,279 | -€9,279 | -52.8% |
| Other tangible fixed assets | 26 | €261 | €4,737 | +€4,476 | +1713.9% |
| Current assets | 29/58 | €82,923 | €93,152 | +€10,228 | +12.3% |
| Amounts receivable within one year | 40/41 | €16,931 | €15,735 | -€1,195 | -7.1% |
| Trade receivables | 40 | €16,265 | €15,735 | -€529 | -3.3% |
| Other amounts receivable | 41 | €666 | - | -€666 | |
| Cash at bank and in hand | 54/58 | €63,526 | €74,448 | +€10,923 | +17.2% |
| Deferred charges and accrued income | 490/1 | €2,467 | €2,968 | +€501 | +20.3% |
| Total equity and liabilities | 10/49 | €100,743 | €106,168 | +€5,425 | +5.4% |
| Equity | 10/15 | €73,086 | €2,254 | -€70,832 | -96.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €72,086 | €1,254 | -€70,832 | -98.3% |
| Amounts payable | 17/49 | €27,656 | €103,914 | +€76,258 | +275.7% |
| Amounts payable after more than one year | 17 | €7,728 | - | -€7,728 | |
| Financial debts | 170/4 | €7,728 | - | -€7,728 | |
| Amounts payable within one year | 42/48 | €19,929 | €103,914 | +€83,985 | +421.4% |
| Current portion of amounts payable after more than one year | 42 | €8,374 | €7,728 | -€646 | -7.7% |
| Trade debts | 44 | €28 | €537 | +€509 | +1841.3% |
| Suppliers | 440/4 | €28 | €537 | +€509 | +1841.3% |
| Taxes, remuneration and social security | 45 | €7,364 | €10,478 | +€3,115 | +42.3% |
| Taxes | 450/3 | €7,364 | €10,478 | +€3,115 | +42.3% |
| Other amounts payable | 47/48 | €4,164 | €85,172 | +€81,008 | +1945.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,510 | €9,517 | +€8 | +0.1% |
| Other operating charges | 640/8 | €674 | €653 | -€21 | -3.0% |
| Gross operating margin | 9900 | €85,516 | €107,167 | +€21,651 | +25.3% |
| Operating profit (loss) | 9901 | €75,332 | €96,996 | +€21,663 | +28.8% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €181 | €158 | -€23 | -12.6% |
| Recurring financial charges | 65 | €181 | €158 | -€23 | -12.6% |
| Profit (loss) for the period before taxes | 9903 | €75,152 | €96,838 | +€21,686 | +28.9% |
| Income taxes | 67/77 | €19,334 | €24,671 | +€5,337 | +27.6% |
| Profit (loss) for the period | 9904 | €55,818 | €72,168 | +€16,350 | +29.3% |
| Profit (loss) for the period to be appropriated | 9905 | €55,818 | €72,168 | +€16,350 | +29.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.