TIM VAN DAM 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 VAN DAM CONSULTING
Largest movements
- Receivables within one year +€33,709
up €33,709 (+62.3%), from €54,072 to €87,780
of which Other amounts receivable: +€22,819
- Cash +€10,884
up €10,884 (+2,163%), from €503 to €11,388
mainly Net result for the year (+€37,281) and Tax, wage and social debts (+€8,772)
- Reserves +€37,281
up €37,281 (+63.0%), from €59,134 to €96,415
of which Distributable reserves: +€37,281
- Tax, wage and social debts +€8,772
up €8,772 (+37.9%), from €23,143 to €31,915
- Gross operating margin +€39,171
up €39,171 (+206%), from €19,060 to €58,231
- Taxes +€12,684
up €12,684 (+211%), from €6,006 to €18,690
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 | €91,168 | €136,531 | +€45,363 | +49.8% |
| Fixed assets | 21/28 | €36,593 | €37,363 | +€770 | +2.1% |
| Tangible fixed assets | 22/27 | €6,593 | €7,363 | +€770 | +11.7% |
| Furniture and vehicles | 24 | €6,593 | €7,363 | +€770 | +11.7% |
| Financial fixed assets | 28 | €30,000 | €30,000 | = | 0.0% |
| Current assets | 29/58 | €54,575 | €99,168 | +€44,593 | +81.7% |
| Amounts receivable within one year | 40/41 | €54,072 | €87,780 | +€33,709 | +62.3% |
| Trade receivables | 40 | - | €10,890 | +€10,890 | |
| Other amounts receivable | 41 | €54,072 | €76,890 | +€22,819 | +42.2% |
| Cash at bank and in hand | 54/58 | €503 | €11,388 | +€10,884 | +2,163% |
| Total equity and liabilities | 10/49 | €91,168 | €136,531 | +€45,363 | +49.8% |
| Equity | 10/15 | €66,941 | €104,222 | +€37,281 | +55.7% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Reserves | 13 | €59,134 | €96,415 | +€37,281 | +63.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €57,274 | €94,555 | +€37,281 | +65.1% |
| Profit (loss) carried forward | 14 | €1,507 | €1,507 | = | 0.0% |
| Amounts payable | 17/49 | €24,227 | €32,309 | +€8,082 | +33.4% |
| Amounts payable within one year | 42/48 | €24,227 | €32,309 | +€8,082 | +33.4% |
| Trade debts | 44 | €1,084 | €394 | -€691 | -63.7% |
| Suppliers | 440/4 | €1,084 | €394 | -€691 | -63.7% |
| Taxes, remuneration and social security | 45 | €23,143 | €31,915 | +€8,772 | +37.9% |
| Taxes | 450/3 | €23,143 | €31,915 | +€8,772 | +37.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,271 | €4,856 | -€414 | -7.9% |
| Other operating charges | 640/8 | €95 | €361 | +€266 | +280% |
| Gross operating margin | 9900 | €19,060 | €58,231 | +€39,171 | +206% |
| Operating profit (loss) | 9901 | €13,694 | €53,013 | +€39,319 | +287% |
| Financial income | 75/76B | €2,739 | €3,117 | +€378 | +13.8% |
| Recurring financial income | 75 | €2,739 | €3,117 | +€378 | +13.8% |
| Financial charges | 65/66B | €145 | €159 | +€14 | +9.9% |
| Recurring financial charges | 65 | €145 | €159 | +€14 | +9.9% |
| Profit (loss) for the period before taxes | 9903 | €16,288 | €55,971 | +€39,683 | +244% |
| Income taxes | 67/77 | €6,006 | €18,690 | +€12,684 | +211% |
| Profit (loss) for the period | 9904 | €10,282 | €37,281 | +€26,999 | +263% |
| Profit (loss) for the period to be appropriated | 9905 | €10,282 | €37,281 | +€26,999 | +263% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.