TITO CONSULT: 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.
TITO CONSULT
Largest movements
- Cash +€77,384
up €77,384 (+74.1%), from €104,443 to €181,827
mainly Receivables within one year (+€52,514) and Depreciation (+€17,269)
- Receivables within one year -€52,514
no longer reported in 2025 (was €52,514)
- Tangible fixed assets -€17,269
down €17,269 (-32.6%), from €52,949 to €35,679
of which Furniture and vehicles: -€16,069
- Profit (loss) carried forward -€14,335
down €14,335 (-50.4%), from €28,446 to €14,112
- Trade debts +€12,394
up €12,394 (+9,837%), from €126 to €12,520
- Tax, wage and social debts +€9,838
up €9,838 (+58.1%), from €16,928 to €26,767
- Gross operating margin -€51,754
down €51,754 (-93.2%), from €55,546 to €3,792
- Taxes -€9,303
down €9,303 (-97.7%), from €9,521 to €218
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 | €209,906 | €217,507 | +€7,601 | +3.6% |
| Fixed assets | 21/28 | €52,949 | €35,679 | -€17,269 | -32.6% |
| Tangible fixed assets | 22/27 | €52,949 | €35,679 | -€17,269 | -32.6% |
| Land and buildings | 22 | €8,378 | €7,178 | -€1,200 | -14.3% |
| Furniture and vehicles | 24 | €44,571 | €28,501 | -€16,069 | -36.1% |
| Current assets | 29/58 | €156,957 | €181,827 | +€24,870 | +15.8% |
| Amounts receivable within one year | 40/41 | €52,514 | - | -€52,514 | |
| Trade receivables | 40 | €52,514 | - | -€52,514 | |
| Cash at bank and in hand | 54/58 | €104,443 | €181,827 | +€77,384 | +74.1% |
| Total equity and liabilities | 10/49 | €209,906 | €217,507 | +€7,601 | +3.6% |
| Equity | 10/15 | €166,972 | €152,637 | -€14,335 | -8.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €136,526 | €136,526 | = | 0.0% |
| Non-distributable reserves | 130/1 | €200 | €200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €200 | €200 | = | 0.0% |
| Distributable reserves | 133 | €136,326 | €136,326 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,446 | €14,112 | -€14,335 | -50.4% |
| Amounts payable | 17/49 | €42,934 | €64,869 | +€21,935 | +51.1% |
| Amounts payable within one year | 42/48 | €42,934 | €64,869 | +€21,935 | +51.1% |
| Trade debts | 44 | €126 | €12,520 | +€12,394 | +9,837% |
| Suppliers | 440/4 | €126 | €12,520 | +€12,394 | +9,837% |
| Taxes, remuneration and social security | 45 | €16,928 | €26,767 | +€9,838 | +58.1% |
| Taxes | 450/3 | €16,928 | €26,767 | +€9,838 | +58.1% |
| Other amounts payable | 47/48 | €25,880 | €25,582 | -€297 | -1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,358 | €17,269 | -€88 | -0.5% |
| Other operating charges | 640/8 | €150 | €598 | +€448 | +299% |
| Gross operating margin | 9900 | €55,546 | €3,792 | -€51,754 | -93.2% |
| Operating profit (loss) | 9901 | €38,038 | -€14,075 | -€52,113 | |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €73 | €42 | -€31 | -42.2% |
| Recurring financial charges | 65 | €73 | €42 | -€31 | -42.2% |
| Profit (loss) for the period before taxes | 9903 | €37,967 | -€14,117 | -€52,084 | |
| Income taxes | 67/77 | €9,521 | €218 | -€9,303 | -97.7% |
| Profit (loss) for the period | 9904 | €28,446 | -€14,335 | -€42,781 | |
| Profit (loss) for the period to be appropriated | 9905 | €28,446 | -€14,335 | -€42,781 |
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 31 October 2026 via checked.be.