TIMTIM 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.
TIMTIM CONSULTING
Largest movements
- Cash -€471
down €471 (-60.8%), from €775 to €304
mainly Net result for the year (-€2,039) and Deferred charges and accrued income (-€243)
- Deferred charges and accrued income +€243
new in 2025: €243
- Profit (loss) carried forward -€2,039
down €2,039 (-5.3%), from -€38,760 to -€40,799
- Other debts +€2,005
up €2,005 (+120.9%), from €1,658 to €3,664
- Trade debts -€194
down €194 (-100.0%), from €194 to €0
- Gross operating margin +€671
up €671 (+36.5%), from -€1,837 to -€1,166
- Financial income -€177
down €177 (-100.0%), from €177 to €0
- Other operating charges +€174
up €174 (+31.6%), from €549 to €723
- Financial charges +€113
up €113 (+300.0%), from €38 to €150
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 | €1,960 | €1,732 | -€227 | -11.6% |
| Current assets | 29/58 | €1,960 | €1,732 | -€227 | -11.6% |
| Amounts receivable within one year | 40/41 | €1,185 | €1,185 | = | 0.0% |
| Trade receivables | 40 | €1,185 | €1,185 | = | 0.0% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €775 | €304 | -€471 | -60.8% |
| Deferred charges and accrued income | 490/1 | - | €243 | +€243 | |
| Total equity and liabilities | 10/49 | €1,960 | €1,732 | -€227 | -11.6% |
| Equity | 10/15 | €108 | -€1,931 | -€2,039 | |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €26,468 | €26,468 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,509 | €1,509 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,509 | €1,509 | = | 0.0% |
| Distributable reserves | 133 | €24,959 | €24,959 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,760 | -€40,799 | -€2,039 | -5.3% |
| Amounts payable | 17/49 | €1,852 | €3,664 | +€1,811 | +97.8% |
| Amounts payable within one year | 42/48 | €1,852 | €3,664 | +€1,811 | +97.8% |
| Trade debts | 44 | €194 | €0 | -€194 | -100.0% |
| Suppliers | 440/4 | €194 | €0 | -€194 | -100.0% |
| Other amounts payable | 47/48 | €1,658 | €3,664 | +€2,005 | +120.9% |
| Other operating charges | 640/8 | €549 | €723 | +€174 | +31.6% |
| Gross operating margin | 9900 | -€1,837 | -€1,166 | +€671 | +36.5% |
| Operating profit (loss) | 9901 | -€2,386 | -€1,889 | +€498 | +20.9% |
| Financial income | 75/76B | €177 | €0 | -€177 | -100.0% |
| Recurring financial income | 75 | €177 | €0 | -€177 | -100.0% |
| Financial charges | 65/66B | €38 | €150 | +€113 | +300.0% |
| Recurring financial charges | 65 | €38 | €150 | +€113 | +300.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,247 | -€2,039 | +€208 | +9.3% |
| Profit (loss) for the period | 9904 | -€2,247 | -€2,039 | +€208 | +9.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,247 | -€2,039 | +€208 | +9.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.