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Tillman: 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.

What changed

Tillman

BE 0804.857.993
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€9,497
2024 · €115,551-€125,047
Equity
€206,054
2024 · €215,551-€9,497
Cash
€51,376
2024 · €40,758+€10,618
Balance sheet total
€491,898
2024 · €463,184+€28,714

Largest movements

2024 to 2025
Assets
  • Tangible fixed assets +€16,195

    up €16,195 (+26.3%), from €61,682 to €77,877

    of which Furniture and vehicles: +€9,767

  • Cash +€10,618

    up €10,618 (+26.1%), from €40,758 to €51,376

    mainly Depreciation (+€21,087) and Debts after one year (+€14,081)

Equity and liabilities
  • Debts after one year +€14,081

    new in 2025: €14,081

  • Trade debts +€9,789

    up €9,789 (+5.1%), from €190,442 to €200,231

  • Reserves -€9,497

    down €9,497 (-8.2%), from €115,551 to €106,054

  • Current portion of long-term debt +€5,527

    new in 2025: €5,527

  • Other debts +€5,140

    up €5,140 (+1236.9%), from €416 to €5,556

Income statement
  • Gross operating margin -€125,490

    down €125,490 (-42.0%), from €298,647 to €173,157

  • Taxes -€31,413

    down €31,413 (-98.8%), from €31,799 to €385

  • Staff costs +€22,501

    up €22,501 (+19.9%), from €113,067 to €135,568

  • Depreciation +€4,829

    up €4,829 (+29.7%), from €16,258 to €21,087

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €115,551
Gross operating margin -€125,490
Staff costs -€22,501
Depreciation -€4,829
Other operating charges -€1,927
Financial income +€51
Financial charges -€1,764
Taxes +€31,413
Result 2025 -€9,497

Cash bridge derived

cash 2024 to 2025

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.

From operations +€26,963
Investment -€37,291
Financing +€20,946
Cash 2024 €40,758
Net result for the year -€9,497
Depreciation +€21,087
Receivables within one year -€3,283
Deferred charges and accrued income +€1,391
Trade debts +€9,789
Tax, wage and social debts +€2,334
Other debts +€5,140
Investment in fixed assets (net) -€37,291
Debts after one year +€14,081
Current portion of long-term debt +€5,527
Short-term financial debts +€1,337
Cash 2025 €51,376
Every line side by side 44 lines
Line Code 2024 2025 Change %
Total assets 20/58 €463,184 €491,898 +€28,714 +6.2%
Fixed assets 21/28 €61,685 €77,890 +€16,205 +26.3%
Tangible fixed assets 22/27 €61,682 €77,877 +€16,195 +26.3%
Land and buildings 22 €10,080 €9,006 -€1,074 -10.7%
Plant, machinery and equipment 23 €3,171 €10,673 +€7,502 +236.5%
Furniture and vehicles 24 €48,431 €58,198 +€9,767 +20.2%
Financial fixed assets 28 €3 €13 +€10 +333.3%
Current assets 29/58 €401,499 €414,008 +€12,509 +3.1%
Amounts receivable within one year 40/41 €345,098 €348,381 +€3,283 +1.0%
Trade receivables 40 €312,329 €333,490 +€21,162 +6.8%
Other amounts receivable 41 €32,769 €14,890 -€17,879 -54.6%
Cash at bank and in hand 54/58 €40,758 €51,376 +€10,618 +26.1%
Deferred charges and accrued income 490/1 €15,643 €14,252 -€1,391 -8.9%
Total equity and liabilities 10/49 €463,184 €491,898 +€28,714 +6.2%
Equity 10/15 €215,551 €206,054 -€9,497 -4.4%
Contributions 10/11 €100,000 €100,000 = 0.0%
Reserves 13 €115,551 €106,054 -€9,497 -8.2%
Distributable reserves 133 €115,551 €106,054 -€9,497 -8.2%
Amounts payable 17/49 €247,633 €285,843 +€38,210 +15.4%
Amounts payable after more than one year 17 - €14,081 +€14,081
Financial debts 170/4 - €14,081 +€14,081
Amounts payable within one year 42/48 €247,633 €271,762 +€24,129 +9.7%
Current portion of amounts payable after more than one year 42 - €5,527 +€5,527
Financial debts 43 - €1,337 +€1,337
Credit institutions 430/8 - €1,337 +€1,337
Trade debts 44 €190,442 €200,231 +€9,789 +5.1%
Suppliers 440/4 €190,442 €200,231 +€9,789 +5.1%
Taxes, remuneration and social security 45 €56,776 €59,110 +€2,334 +4.1%
Taxes 450/3 €36,002 €43,331 +€7,328 +20.4%
Remuneration and social security 454/9 €20,774 €15,779 -€4,994 -24.0%
Other amounts payable 47/48 €416 €5,556 +€5,140 +1236.9%
Remuneration, social security and pensions 62 €113,067 €135,568 +€22,501 +19.9%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €16,258 €21,087 +€4,829 +29.7%
Other operating charges 640/8 €20,659 €22,586 +€1,927 +9.3%
Gross operating margin 9900 €298,647 €173,157 -€125,490 -42.0%
Operating profit (loss) 9901 €148,664 -€6,084 -€154,748
Financial income 75/76B €49 €100 +€51 +102.5%
Recurring financial income 75 €49 €100 +€51 +102.5%
Financial charges 65/66B €1,364 €3,128 +€1,764 +129.3%
Recurring financial charges 65 €1,364 €3,128 +€1,764 +129.3%
Profit (loss) for the period before taxes 9903 €147,349 -€9,111 -€156,461
Income taxes 67/77 €31,799 €385 -€31,413 -98.8%
Profit (loss) for the period 9904 €115,551 -€9,497 -€125,047
Profit (loss) for the period to be appropriated 9905 €115,551 -€9,497 -€125,047

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 29 September 2026 via checked.be.