TL a 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.
TL a Consult
Largest movements
- Receivables within one year -€44,398
down €44,398 (-52.7%), from €84,272 to €39,875
of which Other amounts receivable: -€38,293
- Cash +€9,599
up €9,599 (+170%), from €5,648 to €15,247
mainly Receivables within one year (+€44,398) and Net result for the year (+€35,089)
- Other debts -€61,606
down €61,606 (-100%), from €61,606 to €0
- Reserves +€35,089
new in 2025: €35,089
- Tax, wage and social debts -€8,456
down €8,456 (-38.5%), from €21,937 to €13,481
- Gross operating margin -€34,664
down €34,664 (-42.2%), from €82,102 to €47,437
- Taxes -€8,872
down €8,872 (-43.1%), from €20,569 to €11,696
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 | €90,614 | €56,385 | -€34,228 | -37.8% |
| Current assets | 29/58 | €90,614 | €56,385 | -€34,228 | -37.8% |
| Amounts receivable within one year | 40/41 | €84,272 | €39,875 | -€44,398 | -52.7% |
| Trade receivables | 40 | €8,824 | €2,719 | -€6,105 | -69.2% |
| Other amounts receivable | 41 | €75,448 | €37,155 | -€38,293 | -50.8% |
| Cash at bank and in hand | 54/58 | €5,648 | €15,247 | +€9,599 | +170% |
| Deferred charges and accrued income | 490/1 | €693 | €1,264 | +€571 | +82.4% |
| Total equity and liabilities | 10/49 | €90,614 | €56,385 | -€34,228 | -37.8% |
| Equity | 10/15 | €3,000 | €38,089 | +€35,089 | +1,170% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €35,089 | +€35,089 | |
| Distributable reserves | 133 | - | €35,089 | +€35,089 | |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €87,614 | €18,296 | -€69,317 | -79.1% |
| Amounts payable within one year | 42/48 | €87,614 | €18,296 | -€69,317 | -79.1% |
| Trade debts | 44 | €4,071 | €4,815 | +€744 | +18.3% |
| Suppliers | 440/4 | €4,071 | €4,815 | +€744 | +18.3% |
| Taxes, remuneration and social security | 45 | €21,937 | €13,481 | -€8,456 | -38.5% |
| Taxes | 450/3 | €21,937 | €13,481 | -€8,456 | -38.5% |
| Other amounts payable | 47/48 | €61,606 | €0 | -€61,606 | -100% |
| Other operating charges | 640/8 | - | €513 | +€513 | |
| Gross operating margin | 9900 | €82,102 | €47,437 | -€34,664 | -42.2% |
| Operating profit (loss) | 9901 | €82,102 | €46,924 | -€35,178 | -42.8% |
| Financial income | 75/76B | €83 | €15 | -€68 | -81.9% |
| Recurring financial income | 75 | €83 | €15 | -€68 | -81.9% |
| Financial charges | 65/66B | €9 | €153 | +€144 | +1,520% |
| Recurring financial charges | 65 | €9 | €153 | +€144 | +1,520% |
| Profit (loss) for the period before taxes | 9903 | €82,175 | €46,786 | -€35,389 | -43.1% |
| Income taxes | 67/77 | €20,569 | €11,696 | -€8,872 | -43.1% |
| Profit (loss) for the period | 9904 | €61,606 | €35,089 | -€26,517 | -43.0% |
| Profit (loss) for the period to be appropriated | 9905 | €61,606 | €35,089 | -€26,517 | -43.0% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.