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
- Cash +€16,401
up €16,401 (+62.3%), from €26,324 to €42,725
mainly Net result for the year (+€22,507) and Tax, wage and social debts (+€14,040)
- Deferred charges and accrued income +€2,703
up €2,703 (+2,574%), from €105 to €2,808
- Receivables within one year +€2,397
up €2,397 (+23.5%), from €10,207 to €12,604
of which Trade receivables: +€2,265
- Tax, wage and social debts +€14,040
up €14,040 (+7,020%), from €200 to €14,240
of which Remuneration and social security: +€10,600
- Reserves +€11,907
up €11,907 (+17.2%), from €69,386 to €81,293
- Other debts -€8,319
down €8,319 (-99.9%), from €8,327 to €8
- Current portion of long-term debt +€2,348
new in 2025: €2,348
- Turnover +€20,199
up €20,199 (+18.2%), from €110,902 to €131,101
- Gross operating margin +€11,335
up €11,335 (+44.1%), from €25,677 to €37,012
- Purchases and services +€8,864
up €8,864 (+10.4%), from €85,225 to €94,089
- Taxes +€3,980
up €3,980 (+42.7%), from €9,328 to €13,308
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 | €83,043 | €103,617 | +€20,574 | +24.8% |
| Fixed assets | 21/28 | €46,407 | €45,480 | -€927 | -2.0% |
| Tangible fixed assets | 22/27 | €2,358 | €1,431 | -€927 | -39.3% |
| Plant, machinery and equipment | 23 | €839 | €722 | -€117 | -13.9% |
| Furniture and vehicles | 24 | €1,519 | €709 | -€810 | -53.3% |
| Financial fixed assets | 28 | €44,049 | €44,049 | = | 0.0% |
| Current assets | 29/58 | €36,636 | €58,137 | +€21,501 | +58.7% |
| Amounts receivable within one year | 40/41 | €10,207 | €12,604 | +€2,397 | +23.5% |
| Trade receivables | 40 | €10,207 | €12,472 | +€2,265 | +22.2% |
| Other amounts receivable | 41 | - | €132 | +€132 | |
| Cash at bank and in hand | 54/58 | €26,324 | €42,725 | +€16,401 | +62.3% |
| Deferred charges and accrued income | 490/1 | €105 | €2,808 | +€2,703 | +2,574% |
| Total equity and liabilities | 10/49 | €83,043 | €103,617 | +€20,574 | +24.8% |
| Equity | 10/15 | €71,886 | €83,793 | +€11,907 | +16.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €69,386 | €81,293 | +€11,907 | +17.2% |
| Distributable reserves | 133 | €69,386 | €81,293 | +€11,907 | +17.2% |
| Amounts payable | 17/49 | €11,157 | €19,824 | +€8,667 | +77.7% |
| Amounts payable within one year | 42/48 | €10,932 | €19,599 | +€8,667 | +79.3% |
| Current portion of amounts payable after more than one year | 42 | - | €2,348 | +€2,348 | |
| Trade debts | 44 | €2,405 | €3,003 | +€598 | +24.9% |
| Suppliers | 440/4 | €2,405 | €3,003 | +€598 | +24.9% |
| Taxes, remuneration and social security | 45 | €200 | €14,240 | +€14,040 | +7,020% |
| Taxes | 450/3 | €200 | €3,640 | +€3,440 | +1,720% |
| Remuneration and social security | 454/9 | - | €10,600 | +€10,600 | |
| Other amounts payable | 47/48 | €8,327 | €8 | -€8,319 | -99.9% |
| Accrued charges and deferred income | 492/3 | €225 | €225 | = | 0.0% |
| Turnover | 70 | €110,902 | €131,101 | +€20,199 | +18.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €85,225 | €94,089 | +€8,864 | +10.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,157 | €927 | -€230 | -19.9% |
| Other operating charges | 640/8 | €601 | €101 | -€500 | -83.2% |
| Gross operating margin | 9900 | €25,677 | €37,012 | +€11,335 | +44.1% |
| Operating profit (loss) | 9901 | €23,919 | €35,984 | +€12,065 | +50.4% |
| Financial charges | 65/66B | €151 | €169 | +€18 | +11.9% |
| Recurring financial charges | 65 | €151 | €169 | +€18 | +11.9% |
| Profit (loss) for the period before taxes | 9903 | €23,768 | €35,815 | +€12,047 | +50.7% |
| Income taxes | 67/77 | €9,328 | €13,308 | +€3,980 | +42.7% |
| Profit (loss) for the period | 9904 | €14,440 | €22,507 | +€8,067 | +55.9% |
| Profit (loss) for the period to be appropriated | 9905 | €14,440 | €22,507 | +€8,067 | +55.9% |
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 13 October 2026 via checked.be.