TIRA 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.
TIRA CONSULTING
Largest movements
- Cash +€9,681
up €9,681 (+18.9%), from €51,149 to €60,830
mainly Net result for the year (+€12,938) and Receivables within one year (+€8,256)
- Tangible fixed assets +€9,625
new in 2025: €9,625
- Receivables within one year -€8,256
down €8,256 (-31.0%), from €26,653 to €18,397
of which Trade receivables: -€8,502
- Reserves +€12,938
new in 2025: €12,938
- Tax, wage and social debts -€4,965
down €4,965 (-17.8%), from €27,916 to €22,951
- Trade debts +€1,854
up €1,854 (+294%), from €631 to €2,485
- Other debts +€1,223
new in 2025: €1,223
- Gross operating margin -€39,652
down €39,652 (-62.8%), from €63,103 to €23,451
- Taxes -€6,617
down €6,617 (-49.3%), from €13,409 to €6,792
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 | €77,802 | €88,851 | +€11,049 | +14.2% |
| Fixed assets | 21/28 | - | €9,625 | +€9,625 | |
| Tangible fixed assets | 22/27 | - | €9,625 | +€9,625 | |
| Other tangible fixed assets | 26 | - | €9,625 | +€9,625 | |
| Current assets | 29/58 | €77,802 | €79,226 | +€1,425 | +1.8% |
| Amounts receivable within one year | 40/41 | €26,653 | €18,397 | -€8,256 | -31.0% |
| Trade receivables | 40 | €26,257 | €17,755 | -€8,502 | -32.4% |
| Other amounts receivable | 41 | €396 | €642 | +€246 | +62.0% |
| Cash at bank and in hand | 54/58 | €51,149 | €60,830 | +€9,681 | +18.9% |
| Total equity and liabilities | 10/49 | €77,802 | €88,851 | +€11,049 | +14.2% |
| Equity | 10/15 | €49,255 | €62,192 | +€12,938 | +26.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | - | €12,938 | +€12,938 | |
| Distributable reserves | 133 | - | €12,938 | +€12,938 | |
| Profit (loss) carried forward | 14 | €47,255 | €47,255 | = | 0.0% |
| Amounts payable | 17/49 | €28,547 | €26,659 | -€1,888 | -6.6% |
| Amounts payable within one year | 42/48 | €28,547 | €26,659 | -€1,888 | -6.6% |
| Trade debts | 44 | €631 | €2,485 | +€1,854 | +294% |
| Suppliers | 440/4 | €631 | €2,485 | +€1,854 | +294% |
| Taxes, remuneration and social security | 45 | €27,916 | €22,951 | -€4,965 | -17.8% |
| Taxes | 450/3 | €27,916 | €22,951 | -€4,965 | -17.8% |
| Other amounts payable | 47/48 | - | €1,223 | +€1,223 | |
| Non-recurring operating income | 76A | €63,103 | - | -€63,103 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €375 | +€375 | |
| Other operating charges | 640/8 | - | €556 | +€556 | |
| Gross operating margin | 9900 | €63,103 | €23,451 | -€39,652 | -62.8% |
| Operating profit (loss) | 9901 | €63,103 | €22,519 | -€40,584 | -64.3% |
| Financial income | 75/76B | €12 | €148 | +€136 | +1,134% |
| Recurring financial income | 75 | €12 | €148 | +€136 | +1,134% |
| Financial charges | 65/66B | €2,452 | €2,938 | +€486 | +19.8% |
| Recurring financial charges | 65 | €2,452 | €2,938 | +€486 | +19.8% |
| Profit (loss) for the period before taxes | 9903 | €60,663 | €19,730 | -€40,934 | -67.5% |
| Income taxes | 67/77 | €13,409 | €6,792 | -€6,617 | -49.3% |
| Profit (loss) for the period | 9904 | €47,255 | €12,938 | -€34,317 | -72.6% |
| Profit (loss) for the period to be appropriated | 9905 | €47,255 | €12,938 | -€34,317 | -72.6% |
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 30 October 2026 via checked.be.