TiMe Consulting: what changed
TiMe Consulting
Largest movements
- Cash -€29,378
down €29,378 (-45.9%), from €64,053 to €34,675
mainly Contributions, distributions and other (-€50,000) and Tax, wage and social debts (-€9,849)
- Tangible fixed assets +€5,194
new in 2025: €5,194
of which Furniture and vehicles: +€3,263
- Receivables within one year +€1,382
up €1,382 (+9.6%), from €14,366 to €15,748
of which Trade receivables: +€1,379
- Reserves -€12,598
down €12,598 (-22.2%), from €56,685 to €44,087
- Tax, wage and social debts -€9,849
down €9,849 (-54.4%), from €18,097 to €8,248
- Gross operating margin +€6,963
up €6,963 (+15.8%), from €44,056 to €51,019
- Taxes +€1,574
up €1,574 (+16.8%), from €9,368 to €10,941
- Depreciation +€984
new in 2025: €984
- Other operating charges -€646
down €646 (-78.2%), from €826 to €180
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €78,419 | €55,757 | -€22,662 | -28.9% |
| Fixed assets | 21/28 | - | €5,194 | +€5,194 | |
| Tangible fixed assets | 22/27 | - | €5,194 | +€5,194 | |
| Plant, machinery and equipment | 23 | - | €1,931 | +€1,931 | |
| Furniture and vehicles | 24 | - | €3,263 | +€3,263 | |
| Current assets | 29/58 | €78,419 | €50,563 | -€27,856 | -35.5% |
| Amounts receivable within one year | 40/41 | €14,366 | €15,748 | +€1,382 | +9.6% |
| Trade receivables | 40 | €14,366 | €15,744 | +€1,379 | +9.6% |
| Other amounts receivable | 41 | - | €4 | +€4 | |
| Cash at bank and in hand | 54/58 | €64,053 | €34,675 | -€29,378 | -45.9% |
| Deferred charges and accrued income | 490/1 | - | €140 | +€140 | |
| Total equity and liabilities | 10/49 | €78,419 | €55,757 | -€22,662 | -28.9% |
| Equity | 10/15 | €58,685 | €46,087 | -€12,598 | -21.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €56,685 | €44,087 | -€12,598 | -22.2% |
| Distributable reserves | 133 | €56,685 | €44,087 | -€12,598 | -22.2% |
| Amounts payable | 17/49 | €19,734 | €9,670 | -€10,064 | -51.0% |
| Amounts payable within one year | 42/48 | €19,734 | €9,670 | -€10,064 | -51.0% |
| Trade debts | 44 | €635 | €622 | -€13 | -2.1% |
| Suppliers | 440/4 | €635 | €622 | -€13 | -2.1% |
| Taxes, remuneration and social security | 45 | €18,097 | €8,248 | -€9,849 | -54.4% |
| Taxes | 450/3 | €18,097 | €8,248 | -€9,849 | -54.4% |
| Other amounts payable | 47/48 | €1,002 | €800 | -€202 | -20.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €984 | +€984 | |
| Other operating charges | 640/8 | €826 | €180 | -€646 | -78.2% |
| Gross operating margin | 9900 | €44,056 | €51,019 | +€6,963 | +15.8% |
| Operating profit (loss) | 9901 | €43,229 | €49,854 | +€6,625 | +15.3% |
| Financial income | 75/76B | €5 | - | -€5 | |
| Recurring financial income | 75 | €5 | - | -€5 | |
| Financial charges | 65/66B | €1,535 | €1,510 | -€25 | -1.6% |
| Recurring financial charges | 65 | €1,535 | €1,510 | -€25 | -1.6% |
| Profit (loss) for the period before taxes | 9903 | €41,699 | €48,344 | +€6,645 | +15.9% |
| Income taxes | 67/77 | €9,368 | €10,941 | +€1,574 | +16.8% |
| Profit (loss) for the period | 9904 | €32,332 | €37,402 | +€5,071 | +15.7% |
| Profit (loss) for the period to be appropriated | 9905 | €32,332 | €37,402 | +€5,071 | +15.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.