TLC 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.
TLC Consult
Largest movements
- Receivables within one year -€73,278
down €73,278 (-84.9%), from €86,278 to €13,000
of which Trade receivables: -€51,967
- Debts after one year -€75,130
no longer reported in 2025 (was €75,130)
- Current portion of long-term debt -€70,432
down €70,432 (-87.8%), from €80,179 to €9,746
- Reserves +€44,866
up €44,866 (+12.9%), from €346,776 to €391,642
- Other debts +€16,981
up €16,981 (+10.8%), from €156,951 to €173,932
- Tax, wage and social debts +€7,085
up €7,085 (+49.5%), from €14,314 to €21,399
- Gross operating margin -€27,473
down €27,473 (-26.9%), from €102,121 to €74,648
- Taxes -€7,229
down €7,229 (-29.7%), from €24,314 to €17,085
- Financial charges -€1,499
down €1,499 (-11.8%), from €12,754 to €11,254
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €695,558 | €622,278 | -€73,280 | -10.5% |
| Fixed assets | 21/28 | €608,137 | €608,137 | = | 0.0% |
| Financial fixed assets | 28 | €608,137 | €608,137 | = | 0.0% |
| Current assets | 29/58 | €87,421 | €14,141 | -€73,280 | -83.8% |
| Amounts receivable within one year | 40/41 | €86,278 | €13,000 | -€73,278 | -84.9% |
| Trade receivables | 40 | €64,967 | €13,000 | -€51,967 | -80.0% |
| Other amounts receivable | 41 | €21,311 | - | -€21,311 | |
| Deferred charges and accrued income | 490/1 | €1,144 | €1,141 | -€2 | -0.2% |
| Total equity and liabilities | 10/49 | €695,558 | €622,278 | -€73,280 | -10.5% |
| Equity | 10/15 | €365,376 | €410,242 | +€44,866 | +12.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €346,776 | €391,642 | +€44,866 | +12.9% |
| Distributable reserves | 133 | €346,776 | €391,642 | +€44,866 | +12.9% |
| Amounts payable | 17/49 | €330,183 | €212,036 | -€118,146 | -35.8% |
| Amounts payable after more than one year | 17 | €75,130 | - | -€75,130 | |
| Financial debts | 170/4 | €75,130 | - | -€75,130 | |
| Amounts payable within one year | 42/48 | €251,483 | €210,036 | -€41,446 | -16.5% |
| Current portion of amounts payable after more than one year | 42 | €80,179 | €9,746 | -€70,432 | -87.8% |
| Financial debts | 43 | €39 | €2,924 | +€2,885 | +7,429% |
| Credit institutions | 430/8 | €39 | €2,924 | +€2,885 | +7,429% |
| Trade debts | 44 | - | €2,035 | +€2,035 | |
| Suppliers | 440/4 | - | €2,035 | +€2,035 | |
| Taxes, remuneration and social security | 45 | €14,314 | €21,399 | +€7,085 | +49.5% |
| Taxes | 450/3 | €14,314 | €21,399 | +€7,085 | +49.5% |
| Other amounts payable | 47/48 | €156,951 | €173,932 | +€16,981 | +10.8% |
| Accrued charges and deferred income | 492/3 | €3,570 | €2,000 | -€1,570 | -44.0% |
| Other operating charges | 640/8 | €1,609 | €1,443 | -€166 | -10.3% |
| Gross operating margin | 9900 | €102,121 | €74,648 | -€27,473 | -26.9% |
| Operating profit (loss) | 9901 | €100,512 | €73,206 | -€27,306 | -27.2% |
| Financial charges | 65/66B | €12,754 | €11,254 | -€1,499 | -11.8% |
| Recurring financial charges | 65 | €12,754 | €11,254 | -€1,499 | -11.8% |
| Profit (loss) for the period before taxes | 9903 | €87,758 | €61,951 | -€25,807 | -29.4% |
| Income taxes | 67/77 | €24,314 | €17,085 | -€7,229 | -29.7% |
| Profit (loss) for the period | 9904 | €63,444 | €44,866 | -€18,578 | -29.3% |
| Profit (loss) for the period to be appropriated | 9905 | €63,444 | €44,866 | -€18,578 | -29.3% |
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 27 October 2026 via checked.be.