TL 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.
TL CONSULTING
Largest movements
- Receivables within one year +€6,802
up €6,802 (+109%), from €6,214 to €13,017
of which Trade receivables: +€6,345
- Cash -€3,357
down €3,357 (-37.4%), from €8,971 to €5,613
mainly Current portion of long-term debt (-€38,617) and Receivables within one year (-€6,802)
- Tangible fixed assets +€2,629
new in 2026: €2,629
- Profit (loss) carried forward +€42,927
up €42,927 (+4.0%), from -€1.1m to -€1.0m
- Current portion of long-term debt -€38,617
no longer reported in 2026 (was €38,617)
- Other debts +€7,184
up €7,184 (+1.2%), from €585,000 to €592,184
- Trade debts -€4,348
down €4,348 (-89.4%), from €4,862 to €514
- Tax, wage and social debts -€1,108
down €1,108 (-1.5%), from €74,946 to €73,838
- Gross operating margin -€27,888
down €27,888 (-37.8%), from €73,865 to €45,977
- Financial charges +€5,157
up €5,157 (+287%), from €1,798 to €6,955
of which Non-recurring financial charges: +€6,742
- Financial income +€4,305
up €4,305 (+753%), from €572 to €4,877
of which Financial income: +€4,305
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €15,221 | €21,259 | +€6,038 | +39.7% |
| Fixed assets | 21/28 | €36 | €2,629 | +€2,593 | +7,197% |
| Tangible fixed assets | 22/27 | - | €2,629 | +€2,629 | |
| Furniture and vehicles | 24 | - | €2,629 | +€2,629 | |
| Financial fixed assets | 28 | €36 | - | -€36 | |
| Current assets | 29/58 | €15,185 | €18,630 | +€3,445 | +22.7% |
| Amounts receivable within one year | 40/41 | €6,214 | €13,017 | +€6,802 | +109% |
| Trade receivables | 40 | €6,214 | €12,560 | +€6,345 | +102% |
| Other amounts receivable | 41 | - | €457 | +€457 | |
| Cash at bank and in hand | 54/58 | €8,971 | €5,613 | -€3,357 | -37.4% |
| Total equity and liabilities | 10/49 | €15,221 | €21,259 | +€6,038 | +39.7% |
| Equity | 10/15 | -€695,104 | -€652,177 | +€42,927 | +6.2% |
| Contributions | 10/11 | €375,000 | €375,000 | = | 0.0% |
| Capital | 10 | €375,000 | €375,000 | = | 0.0% |
| Issued capital | 100 | €375,000 | €375,000 | = | 0.0% |
| Reserves | 13 | €7,500 | €7,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,500 | €7,500 | = | 0.0% |
| Legal reserve | 130 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,077,604 | -€1,034,677 | +€42,927 | +4.0% |
| Amounts payable | 17/49 | €710,325 | €673,437 | -€36,889 | -5.2% |
| Amounts payable within one year | 42/48 | €703,425 | €666,537 | -€36,889 | -5.2% |
| Current portion of amounts payable after more than one year | 42 | €38,617 | - | -€38,617 | |
| Trade debts | 44 | €4,862 | €514 | -€4,348 | -89.4% |
| Suppliers | 440/4 | €4,862 | €514 | -€4,348 | -89.4% |
| Taxes, remuneration and social security | 45 | €74,946 | €73,838 | -€1,108 | -1.5% |
| Taxes | 450/3 | €74,946 | €73,838 | -€1,108 | -1.5% |
| Other amounts payable | 47/48 | €585,000 | €592,184 | +€7,184 | +1.2% |
| Accrued charges and deferred income | 492/3 | €6,900 | €6,900 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €179 | +€179 | |
| Other operating charges | 640/8 | €628 | €794 | +€166 | +26.4% |
| Gross operating margin | 9900 | €73,865 | €45,977 | -€27,888 | -37.8% |
| Operating profit (loss) | 9901 | €73,237 | €45,004 | -€28,233 | -38.5% |
| Financial income | 75/76B | €572 | €4,877 | +€4,305 | +753% |
| Recurring financial income | 75 | €572 | €4,877 | +€4,305 | +753% |
| Non-recurring financial income | 76B | €572 | €4,877 | +€4,305 | +753% |
| Financial charges | 65/66B | €1,798 | €6,955 | +€5,157 | +287% |
| Recurring financial charges | 65 | €1,798 | €213 | -€1,585 | -88.2% |
| Non-recurring financial charges | 66B | - | €6,742 | +€6,742 | |
| Profit (loss) for the period before taxes | 9903 | €72,011 | €42,927 | -€29,085 | -40.4% |
| Profit (loss) for the period | 9904 | €72,011 | €42,927 | -€29,085 | -40.4% |
| Profit (loss) for the period to be appropriated | 9905 | €72,011 | €42,927 | -€29,085 | -40.4% |
Source: filed annual accounts (NBB), financial years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.