TIM LEYS 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.
TIM LEYS CONSULTING
Largest movements
- Cash +€65,312
up €65,312 (+142%), from €46,084 to €111,396
mainly Other debts (+€175,000) and Net result for the year (+€62,140)
- Tangible fixed assets -€11,158
down €11,158 (-18.0%), from €62,128 to €50,969
of which Furniture and vehicles: -€9,015
- Other debts +€175,000
new in 2025: €175,000
- Profit (loss) carried forward -€112,860
down €112,860 (-62.7%), from €180,110 to €67,250
- Depreciation +€9,713
up €9,713 (+240%), from €4,055 to €13,768
- Gross operating margin +€5,869
up €5,869 (+6.9%), from €84,874 to €90,742
- Financial charges -€1,496
down €1,496 (-94.0%), from €1,592 to €96
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 | €212,097 | €270,657 | +€58,561 | +27.6% |
| Fixed assets | 21/28 | €62,128 | €50,969 | -€11,158 | -18.0% |
| Tangible fixed assets | 22/27 | €62,128 | €50,969 | -€11,158 | -18.0% |
| Plant, machinery and equipment | 23 | €7,839 | €5,696 | -€2,143 | -27.3% |
| Furniture and vehicles | 24 | €54,288 | €45,273 | -€9,015 | -16.6% |
| Current assets | 29/58 | €149,969 | €219,688 | +€69,719 | +46.5% |
| Amounts receivable within one year | 40/41 | €2,488 | €5,028 | +€2,540 | +102% |
| Other amounts receivable | 41 | €2,488 | €5,028 | +€2,540 | +102% |
| Current investments | 50/53 | €100,000 | €102,182 | +€2,182 | +2.2% |
| Cash at bank and in hand | 54/58 | €46,084 | €111,396 | +€65,312 | +142% |
| Deferred charges and accrued income | 490/1 | €1,397 | €1,082 | -€315 | -22.5% |
| Total equity and liabilities | 10/49 | €212,097 | €270,657 | +€58,561 | +27.6% |
| Equity | 10/15 | €192,110 | €79,250 | -€112,860 | -58.7% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €180,110 | €67,250 | -€112,860 | -62.7% |
| Amounts payable | 17/49 | €19,987 | €191,407 | +€171,421 | +858% |
| Amounts payable within one year | 42/48 | €16,037 | €189,907 | +€173,871 | +1,084% |
| Trade debts | 44 | €2,941 | €3,389 | +€448 | +15.2% |
| Suppliers | 440/4 | €2,941 | €3,389 | +€448 | +15.2% |
| Taxes, remuneration and social security | 45 | €13,096 | €11,519 | -€1,577 | -12.0% |
| Taxes | 450/3 | €10,596 | €9,019 | -€1,577 | -14.9% |
| Remuneration and social security | 454/9 | €2,500 | €2,500 | = | 0.0% |
| Other amounts payable | 47/48 | - | €175,000 | +€175,000 | |
| Accrued charges and deferred income | 492/3 | €3,950 | €1,500 | -€2,450 | -62.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,055 | €13,768 | +€9,713 | +240% |
| Other operating charges | 640/8 | €528 | €544 | +€16 | +3.0% |
| Gross operating margin | 9900 | €84,874 | €90,742 | +€5,869 | +6.9% |
| Operating profit (loss) | 9901 | €80,291 | €76,431 | -€3,860 | -4.8% |
| Financial income | 75/76B | €3,742 | €2,846 | -€896 | -23.9% |
| Recurring financial income | 75 | €3,742 | €2,846 | -€896 | -23.9% |
| Financial charges | 65/66B | €1,592 | €96 | -€1,496 | -94.0% |
| Recurring financial charges | 65 | €1,592 | €96 | -€1,496 | -94.0% |
| Profit (loss) for the period before taxes | 9903 | €82,441 | €79,181 | -€3,260 | -4.0% |
| Income taxes | 67/77 | €17,885 | €17,041 | -€844 | -4.7% |
| Profit (loss) for the period | 9904 | €64,556 | €62,140 | -€2,416 | -3.7% |
| Profit (loss) for the period to be appropriated | 9905 | €64,556 | €62,140 | -€2,416 | -3.7% |
Source: filed annual accounts (NBB), financial years ended 30 November 2024 and 30 November 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.