TKEM 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.
TKEM Consult
Largest movements
- Receivables within one year -€1,280
down €1,280 (-96.2%), from €1,330 to €50
of which Trade receivables: -€685
- Cash +€319
up €319 (+172%), from €186 to €505
mainly Other debts (+€1,800) and Receivables within one year (+€1,280)
- Profit (loss) carried forward -€1,932
down €1,932 (-59.2%), from -€3,263 to -€5,195
- Other debts +€1,800
up €1,800 (+92.3%), from €1,950 to €3,750
- Trade debts -€829
no longer reported in 2025 (was €829)
- Gross operating margin +€1,403
up €1,403 (+50.8%), from -€2,763 to -€1,360
- Other operating charges +€62
up €62 (+14.3%), from €437 to €500
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 | €1,516 | €555 | -€961 | -63.4% |
| Current assets | 29/58 | €1,516 | €555 | -€961 | -63.4% |
| Amounts receivable within one year | 40/41 | €1,330 | €50 | -€1,280 | -96.2% |
| Trade receivables | 40 | €685 | - | -€685 | |
| Other amounts receivable | 41 | €645 | €50 | -€595 | -92.2% |
| Cash at bank and in hand | 54/58 | €186 | €505 | +€319 | +172% |
| Total equity and liabilities | 10/49 | €1,516 | €555 | -€961 | -63.4% |
| Equity | 10/15 | -€1,263 | -€3,195 | -€1,932 | -153% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,263 | -€5,195 | -€1,932 | -59.2% |
| Amounts payable | 17/49 | €2,779 | €3,750 | +€971 | +34.9% |
| Amounts payable within one year | 42/48 | €2,779 | €3,750 | +€971 | +34.9% |
| Trade debts | 44 | €829 | - | -€829 | |
| Suppliers | 440/4 | €829 | - | -€829 | |
| Other amounts payable | 47/48 | €1,950 | €3,750 | +€1,800 | +92.3% |
| Other operating charges | 640/8 | €437 | €500 | +€62 | +14.3% |
| Gross operating margin | 9900 | -€2,763 | -€1,360 | +€1,403 | +50.8% |
| Operating profit (loss) | 9901 | -€3,201 | -€1,860 | +€1,341 | +41.9% |
| Financial charges | 65/66B | €62 | €72 | +€10 | +16.1% |
| Recurring financial charges | 65 | €62 | €72 | +€10 | +16.1% |
| Profit (loss) for the period before taxes | 9903 | -€3,263 | -€1,932 | +€1,331 | +40.8% |
| Profit (loss) for the period | 9904 | -€3,263 | -€1,932 | +€1,331 | +40.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,263 | -€1,932 | +€1,331 | +40.8% |
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 23 October 2026 via checked.be.