Tim' Conseils: 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.
Tim' Conseils
Largest movements
- Receivables within one year +€43,758
up €43,758 (+92.7%), from €47,213 to €90,971
of which Other amounts receivable: +€45,988
- Tangible fixed assets -€5,165
down €5,165 (-50.3%), from €10,267 to €5,102
- Reserves +€27,470
up €27,470 (+55.1%), from €49,863 to €77,333
- Tax, wage and social debts +€11,264
up €11,264 (+53.4%), from €21,101 to €32,365
of which Taxes: +€10,214
- Gross operating margin +€5,481
up €5,481 (+16.0%), from €34,282 to €39,763
- Financial income +€1,237
up €1,237 (+72.2%), from €1,714 to €2,952
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 | €74,039 | €113,631 | +€39,592 | +53.5% |
| Fixed assets | 21/28 | €10,267 | €5,128 | -€5,139 | -50.1% |
| Tangible fixed assets | 22/27 | €10,267 | €5,102 | -€5,165 | -50.3% |
| Furniture and vehicles | 24 | €10,267 | €5,102 | -€5,165 | -50.3% |
| Financial fixed assets | 28 | - | €26 | +€26 | |
| Current assets | 29/58 | €63,772 | €108,502 | +€44,730 | +70.1% |
| Amounts receivable within one year | 40/41 | €47,213 | €90,971 | +€43,758 | +92.7% |
| Trade receivables | 40 | €15,284 | €13,053 | -€2,230 | -14.6% |
| Other amounts receivable | 41 | €31,930 | €77,918 | +€45,988 | +144.0% |
| Cash at bank and in hand | 54/58 | €15,287 | €15,752 | +€465 | +3.0% |
| Deferred charges and accrued income | 490/1 | €1,271 | €1,779 | +€507 | +39.9% |
| Total equity and liabilities | 10/49 | €74,039 | €113,631 | +€39,592 | +53.5% |
| Equity | 10/15 | €52,863 | €80,333 | +€27,470 | +52.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €49,863 | €77,333 | +€27,470 | +55.1% |
| Distributable reserves | 133 | €49,863 | €77,333 | +€27,470 | +55.1% |
| Amounts payable | 17/49 | €21,176 | €33,298 | +€12,122 | +57.2% |
| Amounts payable within one year | 42/48 | €21,176 | €33,298 | +€12,122 | +57.2% |
| Trade debts | 44 | €75 | €933 | +€858 | +1143.1% |
| Suppliers | 440/4 | €75 | €933 | +€858 | +1143.1% |
| Taxes, remuneration and social security | 45 | €21,101 | €32,365 | +€11,264 | +53.4% |
| Taxes | 450/3 | €20,291 | €30,505 | +€10,214 | +50.3% |
| Remuneration and social security | 454/9 | €810 | €1,860 | +€1,050 | +129.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,165 | €5,165 | = | 0.0% |
| Other operating charges | 640/8 | €570 | €752 | +€182 | +32.0% |
| Gross operating margin | 9900 | €34,282 | €39,763 | +€5,481 | +16.0% |
| Operating profit (loss) | 9901 | €28,547 | €33,846 | +€5,299 | +18.6% |
| Financial income | 75/76B | €1,714 | €2,952 | +€1,237 | +72.2% |
| Recurring financial income | 75 | €1,714 | €2,952 | +€1,237 | +72.2% |
| Financial charges | 65/66B | €148 | €127 | -€21 | -14.4% |
| Recurring financial charges | 65 | €148 | €127 | -€21 | -14.4% |
| Profit (loss) for the period before taxes | 9903 | €30,113 | €36,670 | +€6,558 | +21.8% |
| Income taxes | 67/77 | €9,085 | €9,201 | +€116 | +1.3% |
| Profit (loss) for the period | 9904 | €21,028 | €27,470 | +€6,442 | +30.6% |
| Profit (loss) for the period to be appropriated | 9905 | €21,028 | €27,470 | +€6,442 | +30.6% |
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 5 October 2026 via checked.be.