Time4Consult: 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.
Time4Consult
Largest movements
- Receivables within one year +€56,646
up €56,646 (+10,826%), from €523 to €57,169
- Cash +€6,626
up €6,626 (+79.6%), from €8,324 to €14,950
mainly Net result for the year (+€71,089) and Short-term financial debts (+€13,262)
- Reserves +€61,716
up €61,716 (+27.6%), from €223,956 to €285,672
- Tax, wage and social debts -€22,477
down €22,477 (-76.0%), from €29,558 to €7,081
- Short-term financial debts +€13,262
up €13,262 (+844%), from €1,571 to €14,833
- Other debts +€9,373
up €9,373, from €0 to €9,373
- Gross operating margin +€80,431
up €80,431 (+479%), from €16,794 to €97,225
- Taxes +€22,145
up €22,145 (+448%), from €4,944 to €27,089
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 | €263,368 | €326,578 | +€63,210 | +24.0% |
| Fixed assets | 21/28 | €4,521 | €4,460 | -€61 | -1.4% |
| Tangible fixed assets | 22/27 | €4,521 | €4,460 | -€61 | -1.4% |
| Furniture and vehicles | 24 | €379 | €901 | +€523 | +138% |
| Other tangible fixed assets | 26 | €4,142 | €3,558 | -€584 | -14.1% |
| Current assets | 29/58 | €258,847 | €322,119 | +€63,271 | +24.4% |
| Amounts receivable after more than one year | 29 | €250,000 | €250,000 | = | 0.0% |
| Trade receivables | 290 | €250,000 | €0 | -€250,000 | -100% |
| Other amounts receivable | 291 | - | €250,000 | +€250,000 | |
| Amounts receivable within one year | 40/41 | €523 | €57,169 | +€56,646 | +10,826% |
| Other amounts receivable | 41 | €523 | €57,169 | +€56,646 | +10,826% |
| Cash at bank and in hand | 54/58 | €8,324 | €14,950 | +€6,626 | +79.6% |
| Total equity and liabilities | 10/49 | €263,368 | €326,578 | +€63,210 | +24.0% |
| Equity | 10/15 | €230,156 | €291,872 | +€61,716 | +26.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €223,956 | €285,672 | +€61,716 | +27.6% |
| Distributable reserves | 133 | €223,956 | €285,672 | +€61,716 | +27.6% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €33,212 | €34,706 | +€1,494 | +4.5% |
| Amounts payable within one year | 42/48 | €32,462 | €34,706 | +€2,244 | +6.9% |
| Financial debts | 43 | €1,571 | €14,833 | +€13,262 | +844% |
| Credit institutions | 430/8 | €1,571 | €14,833 | +€13,262 | +844% |
| Trade debts | 44 | €1,333 | €3,419 | +€2,086 | +156% |
| Suppliers | 440/4 | €1,333 | €3,419 | +€2,086 | +156% |
| Taxes, remuneration and social security | 45 | €29,558 | €7,081 | -€22,477 | -76.0% |
| Taxes | 450/3 | €29,558 | €7,081 | -€22,477 | -76.0% |
| Other amounts payable | 47/48 | €0 | €9,373 | +€9,373 | |
| Accrued charges and deferred income | 492/3 | €750 | €0 | -€750 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,367 | €1,111 | -€255 | -18.7% |
| Other operating charges | 640/8 | €574 | €587 | +€12 | +2.2% |
| Gross operating margin | 9900 | €16,794 | €97,225 | +€80,431 | +479% |
| Operating profit (loss) | 9901 | €14,853 | €95,527 | +€80,674 | +543% |
| Financial income | 75/76B | €3,125 | €3,134 | +€9 | +0.3% |
| Recurring financial income | 75 | €3,125 | €3,134 | +€9 | +0.3% |
| Financial charges | 65/66B | €1,293 | €483 | -€810 | -62.6% |
| Recurring financial charges | 65 | €1,293 | €483 | -€810 | -62.6% |
| Profit (loss) for the period before taxes | 9903 | €16,685 | €98,178 | +€81,493 | +488% |
| Income taxes | 67/77 | €4,944 | €27,089 | +€22,145 | +448% |
| Profit (loss) for the period | 9904 | €11,741 | €71,089 | +€59,348 | +505% |
| Profit (loss) for the period to be appropriated | 9905 | €11,741 | €71,089 | +€59,348 | +505% |
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 22 October 2026 via checked.be.