TLM 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.
TLM CONSULT
Largest movements
- Receivables after one year +€10,000
new in 2024: €10,000
- Receivables within one year +€9,669
up €9,669 (+285%), from €3,398 to €13,067
of which Trade receivables: +€5,367
- Deferred charges and accrued income +€4,510
up €4,510 (+230%), from €1,959 to €6,469
- Cash +€2,263
up €2,263 (+4.8%), from €46,767 to €49,030
mainly Net result for the year (+€30,313) and Depreciation (+€784)
- Tangible fixed assets +€2,214
new in 2024: €2,214
- Profit (loss) carried forward +€30,313
up €30,313 (+85.2%), from €35,567 to €65,880
- Trade debts -€1,637
down €1,637 (-27.9%), from €5,870 to €4,232
- Gross operating margin -€6,330
down €6,330 (-13.7%), from €46,226 to €39,896
- Taxes -€1,444
down €1,444 (-14.3%), from €10,065 to €8,621
- Depreciation +€784
new in 2024: €784
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €52,123 | €80,779 | +€28,656 | +55.0% |
| Fixed assets | 21/28 | - | €2,214 | +€2,214 | |
| Tangible fixed assets | 22/27 | - | €2,214 | +€2,214 | |
| Plant, machinery and equipment | 23 | - | €2,214 | +€2,214 | |
| Current assets | 29/58 | €52,123 | €78,566 | +€26,443 | +50.7% |
| Amounts receivable after more than one year | 29 | - | €10,000 | +€10,000 | |
| Other amounts receivable | 291 | - | €10,000 | +€10,000 | |
| Amounts receivable within one year | 40/41 | €3,398 | €13,067 | +€9,669 | +285% |
| Trade receivables | 40 | €1,462 | €6,829 | +€5,367 | +367% |
| Other amounts receivable | 41 | €1,935 | €6,237 | +€4,302 | +222% |
| Cash at bank and in hand | 54/58 | €46,767 | €49,030 | +€2,263 | +4.8% |
| Deferred charges and accrued income | 490/1 | €1,959 | €6,469 | +€4,510 | +230% |
| Total equity and liabilities | 10/49 | €52,123 | €80,779 | +€28,656 | +55.0% |
| Equity | 10/15 | €37,567 | €67,880 | +€30,313 | +80.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,567 | €65,880 | +€30,313 | +85.2% |
| Amounts payable | 17/49 | €14,556 | €12,899 | -€1,657 | -11.4% |
| Amounts payable within one year | 42/48 | €14,556 | €12,899 | -€1,657 | -11.4% |
| Trade debts | 44 | €5,870 | €4,232 | -€1,637 | -27.9% |
| Suppliers | 440/4 | €5,870 | €4,232 | -€1,637 | -27.9% |
| Taxes, remuneration and social security | 45 | €8,353 | €8,667 | +€314 | +3.8% |
| Taxes | 450/3 | €6,538 | €6,591 | +€54 | +0.8% |
| Remuneration and social security | 454/9 | €1,815 | €2,076 | +€261 | +14.4% |
| Other amounts payable | 47/48 | €334 | €0 | -€334 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €784 | +€784 | |
| Other operating charges | 640/8 | €536 | €393 | -€143 | -26.7% |
| Gross operating margin | 9900 | €46,226 | €39,896 | -€6,330 | -13.7% |
| Operating profit (loss) | 9901 | €45,690 | €38,719 | -€6,971 | -15.3% |
| Financial income | 75/76B | - | €400 | +€400 | |
| Recurring financial income | 75 | - | €400 | +€400 | |
| Financial charges | 65/66B | €58 | €185 | +€127 | +218% |
| Recurring financial charges | 65 | €58 | €185 | +€127 | +218% |
| Profit (loss) for the period before taxes | 9903 | €45,632 | €38,934 | -€6,698 | -14.7% |
| Income taxes | 67/77 | €10,065 | €8,621 | -€1,444 | -14.3% |
| Profit (loss) for the period | 9904 | €35,567 | €30,313 | -€5,254 | -14.8% |
| Profit (loss) for the period to be appropriated | 9905 | €35,567 | €30,313 | -€5,254 | -14.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.