TISON 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.
TISON CONSULTING
Largest movements
- Cash -€15,872
down €15,872 (-46.9%), from €33,851 to €17,979
mainly Net result for the year (-€8,215) and Other debts (-€6,902)
- Tangible fixed assets -€4,618
down €4,618 (-23.9%), from €19,291 to €14,673
of which Land and buildings: -€3,037
- Deferred charges and accrued income +€1,295
up €1,295 (+441%), from €294 to €1,589
- Profit (loss) carried forward -€7,642
down €7,642 (-33.7%), from €22,694 to €15,052
- Other debts -€6,902
down €6,902 (-50.9%), from €13,548 to €6,645
- Trade debts -€2,021
down €2,021 (-78.6%), from €2,573 to €552
of which Bills of exchange payable: -€1,970
- Tax, wage and social debts -€1,872
down €1,872 (-30.0%), from €6,232 to €4,359
- Gross operating margin -€4,422
down €4,422 (-57.3%), from €7,720 to €3,298
- Financial charges +€1,750
up €1,750 (+451%), from €388 to €2,139
- Depreciation -€1,283
down €1,283 (-13.8%), from €9,269 to €7,987
- Taxes -€247
down €247 (-48.4%), from €510 to €263
- Other operating charges +€151
up €151 (+11.5%), from €1,315 to €1,466
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 | €69,568 | €50,663 | -€18,905 | -27.2% |
| Fixed assets | 21/28 | €20,416 | €15,798 | -€4,618 | -22.6% |
| Tangible fixed assets | 22/27 | €19,291 | €14,673 | -€4,618 | -23.9% |
| Land and buildings | 22 | €11,009 | €7,972 | -€3,037 | -27.6% |
| Furniture and vehicles | 24 | €5,149 | €2,597 | -€2,552 | -49.6% |
| Other tangible fixed assets | 26 | €3,133 | €4,104 | +€971 | +31.0% |
| Financial fixed assets | 28 | €1,125 | €1,125 | = | 0.0% |
| Current assets | 29/58 | €49,151 | €34,865 | -€14,287 | -29.1% |
| Amounts receivable within one year | 40/41 | €15,006 | €15,296 | +€290 | +1.9% |
| Trade receivables | 40 | €12,516 | €13,059 | +€543 | +4.3% |
| Other amounts receivable | 41 | €2,490 | €2,237 | -€253 | -10.2% |
| Cash at bank and in hand | 54/58 | €33,851 | €17,979 | -€15,872 | -46.9% |
| Deferred charges and accrued income | 490/1 | €294 | €1,589 | +€1,295 | +441% |
| Total equity and liabilities | 10/49 | €69,568 | €50,663 | -€18,905 | -27.2% |
| Equity | 10/15 | €46,040 | €37,825 | -€8,215 | -17.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €17,145 | €16,573 | -€572 | -3.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €15,285 | €14,713 | -€572 | -3.7% |
| Profit (loss) carried forward | 14 | €22,694 | €15,052 | -€7,642 | -33.7% |
| Provisions and deferred taxes | 16 | €1,177 | €882 | -€295 | -25.0% |
| Deferred taxes | 168 | €1,177 | €882 | -€295 | -25.0% |
| Amounts payable | 17/49 | €22,352 | €11,956 | -€10,396 | -46.5% |
| Amounts payable within one year | 42/48 | €22,352 | €11,556 | -€10,796 | -48.3% |
| Trade debts | 44 | €2,573 | €552 | -€2,021 | -78.6% |
| Suppliers | 440/4 | €602 | €552 | -€50 | -8.4% |
| Bills of exchange payable | 441 | €1,970 | - | -€1,970 | |
| Taxes, remuneration and social security | 45 | €6,232 | €4,359 | -€1,872 | -30.0% |
| Taxes | 450/3 | €6,232 | €4,359 | -€1,872 | -30.0% |
| Other amounts payable | 47/48 | €13,548 | €6,645 | -€6,902 | -50.9% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,269 | €7,987 | -€1,283 | -13.8% |
| Other operating charges | 640/8 | €1,315 | €1,466 | +€151 | +11.5% |
| Gross operating margin | 9900 | €7,720 | €3,298 | -€4,422 | -57.3% |
| Operating profit (loss) | 9901 | -€2,864 | -€6,155 | -€3,291 | -115% |
| Financial income | 75/76B | €94 | €48 | -€47 | -49.5% |
| Recurring financial income | 75 | €94 | €48 | -€47 | -49.5% |
| Financial charges | 65/66B | €388 | €2,139 | +€1,750 | +451% |
| Recurring financial charges | 65 | €388 | €2,139 | +€1,750 | +451% |
| Profit (loss) for the period before taxes | 9903 | -€3,158 | -€8,246 | -€5,088 | -161% |
| Transfer from deferred taxes | 780 | €295 | €295 | = | 0.0% |
| Income taxes | 67/77 | €510 | €263 | -€247 | -48.4% |
| Profit (loss) for the period | 9904 | -€3,373 | -€8,215 | -€4,841 | -144% |
| Transfer from tax-exempt reserves | 789 | €572 | €572 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,801 | -€7,642 | -€4,841 | -173% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.