TIM Consulting: 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 Consulting
Largest movements
- Cash +€212,704
up €212,704 (+83.6%), from €254,402 to €467,106
mainly Receivables within one year (+€169,162) and Net result for the year (+€166,512)
- Receivables within one year -€169,162
down €169,162 (-74.0%), from €228,510 to €59,348
of which Other amounts receivable: -€172,481
- Profit (loss) carried forward +€166,512
up €166,512 (+29.9%), from €557,687 to €724,199
- Tax, wage and social debts -€131,470
down €131,470 (-97.4%), from €134,941 to €3,471
of which Taxes: -€130,136
- Financial income -€440,308
down €440,308 (-97.7%), from €450,800 to €10,492
- Gross operating margin -€45,496
down €45,496 (-16.6%), from €273,769 to €228,273
- Taxes -€19,548
down €19,548 (-28.1%), from €69,638 to €50,090
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 | €2,445,819 | €2,478,366 | +€32,547 | +1.3% |
| Fixed assets | 21/28 | €1,961,570 | €1,951,912 | -€9,659 | -0.5% |
| Tangible fixed assets | 22/27 | €51,320 | €41,662 | -€9,659 | -18.8% |
| Plant, machinery and equipment | 23 | €5,187 | €4,087 | -€1,100 | -21.2% |
| Furniture and vehicles | 24 | €44,374 | €29,546 | -€14,829 | -33.4% |
| Other tangible fixed assets | 26 | €1,759 | €1,029 | -€730 | -41.5% |
| Assets under construction and advance payments | 27 | - | €7,000 | +€7,000 | |
| Financial fixed assets | 28 | €1,910,250 | €1,910,250 | = | 0.0% |
| Current assets | 29/58 | €484,249 | €526,454 | +€42,205 | +8.7% |
| Amounts receivable within one year | 40/41 | €228,510 | €59,348 | -€169,162 | -74.0% |
| Trade receivables | 40 | €22,023 | €25,342 | +€3,319 | +15.1% |
| Other amounts receivable | 41 | €206,487 | €34,006 | -€172,481 | -83.5% |
| Cash at bank and in hand | 54/58 | €254,402 | €467,106 | +€212,704 | +83.6% |
| Deferred charges and accrued income | 490/1 | €1,336 | - | -€1,336 | |
| Total equity and liabilities | 10/49 | €2,445,819 | €2,478,366 | +€32,547 | +1.3% |
| Equity | 10/15 | €2,287,372 | €2,453,884 | +€166,512 | +7.3% |
| Contributions | 10/11 | €1,728,600 | €1,728,600 | = | 0.0% |
| Reserves | 13 | €1,085 | €1,085 | = | 0.0% |
| Distributable reserves | 133 | €1,085 | €1,085 | = | 0.0% |
| Profit (loss) carried forward | 14 | €557,687 | €724,199 | +€166,512 | +29.9% |
| Amounts payable | 17/49 | €158,447 | €24,481 | -€133,965 | -84.5% |
| Amounts payable within one year | 42/48 | €158,447 | €24,481 | -€133,965 | -84.5% |
| Trade debts | 44 | €4,146 | €2,121 | -€2,025 | -48.8% |
| Suppliers | 440/4 | €4,146 | €2,121 | -€2,025 | -48.8% |
| Taxes, remuneration and social security | 45 | €134,941 | €3,471 | -€131,470 | -97.4% |
| Taxes | 450/3 | €133,606 | €3,471 | -€130,136 | -97.4% |
| Remuneration and social security | 454/9 | €1,335 | - | -€1,335 | |
| Other amounts payable | 47/48 | €19,360 | €18,889 | -€471 | -2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,077 | €17,485 | +€1,408 | +8.8% |
| Other operating charges | 640/8 | €1,007 | €2,056 | +€1,049 | +104.2% |
| Gross operating margin | 9900 | €273,769 | €228,273 | -€45,496 | -16.6% |
| Operating profit (loss) | 9901 | €256,685 | €208,732 | -€47,953 | -18.7% |
| Financial income | 75/76B | €450,800 | €10,492 | -€440,308 | -97.7% |
| Recurring financial income | 75 | €450,800 | €10,492 | -€440,308 | -97.7% |
| Financial charges | 65/66B | €160 | €2,622 | +€2,462 | +1538.8% |
| Recurring financial charges | 65 | €160 | €2,622 | +€2,462 | +1538.8% |
| Profit (loss) for the period before taxes | 9903 | €707,325 | €216,602 | -€490,723 | -69.4% |
| Income taxes | 67/77 | €69,638 | €50,090 | -€19,548 | -28.1% |
| Profit (loss) for the period | 9904 | €637,687 | €166,512 | -€471,175 | -73.9% |
| Profit (loss) for the period to be appropriated | 9905 | €637,687 | €166,512 | -€471,175 | -73.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.