TLP 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.
TLP Consulting
Largest movements
- Tangible fixed assets +€292,271
up €292,271 (+37.3%), from €784,180 to €1.1m
of which Land and buildings: +€231,231
- Receivables within one year -€66,620
down €66,620 (-29.1%), from €228,660 to €162,040
of which Trade receivables: -€44,812
- Cash +€28,468
up €28,468 (+75.4%), from €37,760 to €66,228
mainly Other debts (+€290,040) and Debts after one year (+€175,200)
- Deferred charges and accrued income +€14,383
up €14,383 (+144%), from €9,984 to €24,368
- Other debts +€290,040
up €290,040 (+428%), from €67,815 to €357,855
- Profit (loss) carried forward -€276,879
down €276,879 (-94.1%), from €294,140 to €17,262
- Debts after one year +€175,200
up €175,200 (+33.3%), from €526,467 to €701,667
- Tax, wage and social debts +€52,174
up €52,174 (+4,979%), from €1,048 to €53,221
of which Taxes: +€51,002
- Current portion of long-term debt +€40,714
up €40,714 (+31.0%), from €131,210 to €171,925
- Gross operating margin -€206,599
down €206,599 (-46.4%), from €445,321 to €238,721
- Taxes -€59,915
down €59,915 (-69.5%), from €86,251 to €26,336
- Write-downs +€43,876
new in 2025: €43,876
- Staff costs -€24,070
down €24,070 (-70.9%), from €33,929 to €9,859
- Depreciation +€18,351
up €18,351 (+32.9%), from €55,817 to €74,168
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 | €1,060,584 | €1,329,087 | +€268,502 | +25.3% |
| Fixed assets | 21/28 | €784,180 | €1,076,451 | +€292,271 | +37.3% |
| Tangible fixed assets | 22/27 | €784,180 | €1,076,451 | +€292,271 | +37.3% |
| Land and buildings | 22 | €634,663 | €865,894 | +€231,231 | +36.4% |
| Furniture and vehicles | 24 | €149,517 | €210,557 | +€61,039 | +40.8% |
| Current assets | 29/58 | €276,404 | €252,636 | -€23,769 | -8.6% |
| Amounts receivable within one year | 40/41 | €228,660 | €162,040 | -€66,620 | -29.1% |
| Trade receivables | 40 | €182,280 | €137,468 | -€44,812 | -24.6% |
| Other amounts receivable | 41 | €46,380 | €24,571 | -€21,808 | -47.0% |
| Cash at bank and in hand | 54/58 | €37,760 | €66,228 | +€28,468 | +75.4% |
| Deferred charges and accrued income | 490/1 | €9,984 | €24,368 | +€14,383 | +144% |
| Total equity and liabilities | 10/49 | €1,060,584 | €1,329,087 | +€268,502 | +25.3% |
| Equity | 10/15 | €314,600 | €37,722 | -€276,879 | -88.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €294,140 | €17,262 | -€276,879 | -94.1% |
| Amounts payable | 17/49 | €745,984 | €1,291,365 | +€545,381 | +73.1% |
| Amounts payable after more than one year | 17 | €526,467 | €701,667 | +€175,200 | +33.3% |
| Financial debts | 170/4 | €526,467 | €701,667 | +€175,200 | +33.3% |
| Amounts payable within one year | 42/48 | €205,767 | €584,199 | +€378,432 | +184% |
| Current portion of amounts payable after more than one year | 42 | €131,210 | €171,925 | +€40,714 | +31.0% |
| Trade debts | 44 | €5,695 | €1,198 | -€4,496 | -79.0% |
| Suppliers | 440/4 | €5,695 | €1,198 | -€4,496 | -79.0% |
| Taxes, remuneration and social security | 45 | €1,048 | €53,221 | +€52,174 | +4,979% |
| Taxes | 450/3 | €1,048 | €52,050 | +€51,002 | +4,867% |
| Remuneration and social security | 454/9 | - | €1,171 | +€1,171 | |
| Other amounts payable | 47/48 | €67,815 | €357,855 | +€290,040 | +428% |
| Accrued charges and deferred income | 492/3 | €13,750 | €5,498 | -€8,251 | -60.0% |
| Remuneration, social security and pensions | 62 | €33,929 | €9,859 | -€24,070 | -70.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,817 | €74,168 | +€18,351 | +32.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €43,876 | +€43,876 | |
| Other operating charges | 640/8 | €4,278 | €3,989 | -€289 | -6.8% |
| Gross operating margin | 9900 | €445,321 | €238,721 | -€206,599 | -46.4% |
| Operating profit (loss) | 9901 | €351,297 | €106,830 | -€244,467 | -69.6% |
| Financial income | 75/76B | €3,007 | €3,904 | +€897 | +29.8% |
| Recurring financial income | 75 | €3,007 | €3,904 | +€897 | +29.8% |
| Financial charges | 65/66B | €21,191 | €21,277 | +€86 | +0.4% |
| Recurring financial charges | 65 | €21,191 | €21,277 | +€86 | +0.4% |
| Profit (loss) for the period before taxes | 9903 | €333,113 | €89,457 | -€243,656 | -73.1% |
| Income taxes | 67/77 | €86,251 | €26,336 | -€59,915 | -69.5% |
| Profit (loss) for the period | 9904 | €246,862 | €63,121 | -€183,741 | -74.4% |
| Profit (loss) for the period to be appropriated | 9905 | €246,862 | €63,121 | -€183,741 | -74.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.