Tinotto 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.
Tinotto Consulting
Largest movements
- Cash -€113,901
down €113,901 (-63.6%), from €179,188 to €65,288
mainly Contributions, distributions and other (-€235,153) and Tax, wage and social debts (-€12,956)
- Tangible fixed assets +€3,240
up €3,240 (+225%), from €1,438 to €4,678
of which Furniture and vehicles: +€3,584
- Profit (loss) carried forward -€166,525
no longer reported in 2025 (was €166,525)
- Other debts +€69,178
up €69,178 (+5,939%), from €1,165 to €70,343
- Tax, wage and social debts -€12,956
down €12,956 (-55.1%), from €23,522 to €10,566
- Gross operating margin +€7,635
up €7,635 (+9.4%), from €81,362 to €88,997
- Taxes +€1,465
up €1,465 (+8.9%), from €16,515 to €17,980
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 | €195,062 | €86,389 | -€108,674 | -55.7% |
| Fixed assets | 21/28 | €1,438 | €4,678 | +€3,240 | +225% |
| Tangible fixed assets | 22/27 | €1,438 | €4,678 | +€3,240 | +225% |
| Furniture and vehicles | 24 | €56 | €3,640 | +€3,584 | +6,370% |
| Other tangible fixed assets | 26 | €1,381 | €1,038 | -€344 | -24.9% |
| Current assets | 29/58 | €193,625 | €81,711 | -€111,914 | -57.8% |
| Amounts receivable within one year | 40/41 | €13,371 | €14,702 | +€1,331 | +10.0% |
| Trade receivables | 40 | €13,371 | €14,702 | +€1,331 | +10.0% |
| Cash at bank and in hand | 54/58 | €179,188 | €65,288 | -€113,901 | -63.6% |
| Deferred charges and accrued income | 490/1 | €1,066 | €1,722 | +€656 | +61.5% |
| Total equity and liabilities | 10/49 | €195,062 | €86,389 | -€108,674 | -55.7% |
| Equity | 10/15 | €169,525 | €3,000 | -€166,525 | -98.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €166,525 | - | -€166,525 | |
| Amounts payable | 17/49 | €25,537 | €83,389 | +€57,852 | +227% |
| Amounts payable within one year | 42/48 | €25,537 | €83,389 | +€57,852 | +227% |
| Trade debts | 44 | €850 | €2,479 | +€1,630 | +192% |
| Suppliers | 440/4 | €850 | €2,479 | +€1,630 | +192% |
| Taxes, remuneration and social security | 45 | €23,522 | €10,566 | -€12,956 | -55.1% |
| Taxes | 450/3 | €23,522 | €10,566 | -€12,956 | -55.1% |
| Other amounts payable | 47/48 | €1,165 | €70,343 | +€69,178 | +5,939% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €606 | €1,172 | +€565 | +93.2% |
| Other operating charges | 640/8 | €609 | €554 | -€55 | -9.0% |
| Gross operating margin | 9900 | €81,362 | €88,997 | +€7,635 | +9.4% |
| Operating profit (loss) | 9901 | €80,146 | €87,270 | +€7,125 | +8.9% |
| Financial income | 75/76B | €0 | €295 | +€295 | +2,945,300% |
| Recurring financial income | 75 | €0 | €295 | +€295 | +2,945,300% |
| Financial charges | 65/66B | €1,093 | €957 | -€137 | -12.5% |
| Recurring financial charges | 65 | €1,093 | €957 | -€137 | -12.5% |
| Profit (loss) for the period before taxes | 9903 | €79,052 | €86,608 | +€7,556 | +9.6% |
| Income taxes | 67/77 | €16,515 | €17,980 | +€1,465 | +8.9% |
| Profit (loss) for the period | 9904 | €62,537 | €68,628 | +€6,091 | +9.7% |
| Profit (loss) for the period to be appropriated | 9905 | €62,537 | €68,628 | +€6,091 | +9.7% |
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 29 October 2026 via checked.be.