Tisc Consultancy: 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.
Tisc Consultancy
Largest movements
- Cash +€43,417
up €43,417 (+56.0%), from €77,536 to €120,953
mainly Net result for the year (+€44,913) and Receivables within one year (+€1,980)
- Tangible fixed assets +€2,524
up €2,524 (+67.8%), from €3,722 to €6,246
- Receivables within one year -€1,980
down €1,980 (-13.6%), from €14,505 to €12,525
of which Other amounts receivable: -€2,108
- Reserves +€44,913
up €44,913 (+54.4%), from €82,509 to €127,422
- Gross operating margin +€9,822
up €9,822 (+19.9%), from €49,322 to €59,144
- Taxes +€1,992
up €1,992 (+20.4%), from €9,764 to €11,756
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 | €95,920 | €139,884 | +€43,965 | +45.8% |
| Fixed assets | 21/28 | €3,722 | €6,246 | +€2,524 | +67.8% |
| Tangible fixed assets | 22/27 | €3,722 | €6,246 | +€2,524 | +67.8% |
| Furniture and vehicles | 24 | €3,722 | €6,246 | +€2,524 | +67.8% |
| Current assets | 29/58 | €92,197 | €133,638 | +€41,441 | +44.9% |
| Amounts receivable within one year | 40/41 | €14,505 | €12,525 | -€1,980 | -13.6% |
| Trade receivables | 40 | €12,153 | €12,282 | +€128 | +1.1% |
| Other amounts receivable | 41 | €2,352 | €244 | -€2,108 | -89.6% |
| Cash at bank and in hand | 54/58 | €77,536 | €120,953 | +€43,417 | +56.0% |
| Deferred charges and accrued income | 490/1 | €157 | €160 | +€3 | +2.0% |
| Total equity and liabilities | 10/49 | €95,920 | €139,884 | +€43,965 | +45.8% |
| Equity | 10/15 | €85,509 | €130,422 | +€44,913 | +52.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €82,509 | €127,422 | +€44,913 | +54.4% |
| Distributable reserves | 133 | €82,509 | €127,422 | +€44,913 | +54.4% |
| Amounts payable | 17/49 | €10,410 | €9,462 | -€948 | -9.1% |
| Amounts payable within one year | 42/48 | €10,410 | €9,462 | -€948 | -9.1% |
| Financial debts | 43 | €120 | €75 | -€44 | -37.1% |
| Credit institutions | 430/8 | €0 | - | = | |
| Other loans | 439 | €120 | €75 | -€44 | -37.1% |
| Trade debts | 44 | €735 | €899 | +€164 | +22.3% |
| Suppliers | 440/4 | €735 | €899 | +€164 | +22.3% |
| Taxes, remuneration and social security | 45 | €7,699 | €6,877 | -€823 | -10.7% |
| Taxes | 450/3 | €7,699 | €6,877 | -€823 | -10.7% |
| Other amounts payable | 47/48 | €1,856 | €1,611 | -€245 | -13.2% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €846 | €1,326 | +€480 | +56.7% |
| Other operating charges | 640/8 | €472 | €400 | -€72 | -15.3% |
| Gross operating margin | 9900 | €49,322 | €59,144 | +€9,822 | +19.9% |
| Operating profit (loss) | 9901 | €48,003 | €57,418 | +€9,415 | +19.6% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €1,107 | €749 | -€358 | -32.3% |
| Recurring financial charges | 65 | €1,107 | €749 | -€358 | -32.3% |
| Profit (loss) for the period before taxes | 9903 | €46,896 | €56,669 | +€9,773 | +20.8% |
| Income taxes | 67/77 | €9,764 | €11,756 | +€1,992 | +20.4% |
| Profit (loss) for the period | 9904 | €37,132 | €44,913 | +€7,781 | +21.0% |
| Profit (loss) for the period to be appropriated | 9905 | €37,132 | €44,913 | +€7,781 | +21.0% |
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 8 October 2026 via checked.be.