TLS 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.
TLS Consulting
Largest movements
- Current investments +€55,538
up €55,538 (+15.7%), from €354,430 to €409,968
- Cash +€33,997
up €33,997 (+99.8%), from €34,068 to €68,065
mainly Net result for the year (+€87,462) and Other debts (+€62,152)
- Receivables within one year -€24,216
down €24,216 (-47.0%), from €51,556 to €27,340
of which Trade receivables: -€21,415
- Tangible fixed assets -€11,807
down €11,807 (-18.8%), from €62,938 to €51,131
of which Furniture and vehicles: -€10,009
- Other debts +€62,152
up €62,152 (+512%), from €12,129 to €74,281
- Tax, wage and social debts -€11,873
down €11,873 (-71.0%), from €16,718 to €4,845
- Gross operating margin -€12,604
down €12,604 (-9.8%), from €129,072 to €116,468
- Taxes -€11,248
down €11,248 (-30.3%), from €37,104 to €25,856
- Other operating charges +€3,796
up €3,796 (+187%), from €2,025 to €5,821
- Financial income -€2,925
down €2,925 (-12.9%), from €22,584 to €19,659
of which Non-recurring financial income: -€15,000
- Depreciation +€1,774
up €1,774 (+12.2%), from €14,507 to €16,281
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 | €503,796 | €557,868 | +€54,071 | +10.7% |
| Fixed assets | 21/28 | €62,938 | €51,131 | -€11,807 | -18.8% |
| Tangible fixed assets | 22/27 | €62,938 | €51,131 | -€11,807 | -18.8% |
| Plant, machinery and equipment | 23 | €3,574 | €2,204 | -€1,370 | -38.3% |
| Furniture and vehicles | 24 | €57,157 | €47,148 | -€10,009 | -17.5% |
| Other tangible fixed assets | 26 | €2,207 | €1,779 | -€429 | -19.4% |
| Current assets | 29/58 | €440,859 | €506,737 | +€65,878 | +14.9% |
| Amounts receivable within one year | 40/41 | €51,556 | €27,340 | -€24,216 | -47.0% |
| Trade receivables | 40 | €46,646 | €25,230 | -€21,415 | -45.9% |
| Other amounts receivable | 41 | €4,910 | €2,109 | -€2,801 | -57.0% |
| Current investments | 50/53 | €354,430 | €409,968 | +€55,538 | +15.7% |
| Cash at bank and in hand | 54/58 | €34,068 | €68,065 | +€33,997 | +99.8% |
| Deferred charges and accrued income | 490/1 | €805 | €1,365 | +€559 | +69.5% |
| Total equity and liabilities | 10/49 | €503,796 | €557,868 | +€54,071 | +10.7% |
| Equity | 10/15 | €471,529 | €470,373 | -€1,156 | -0.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €465,329 | €464,173 | -€1,156 | -0.2% |
| Distributable reserves | 133 | €465,329 | €464,173 | -€1,156 | -0.2% |
| Amounts payable | 17/49 | €32,268 | €87,495 | +€55,227 | +171% |
| Amounts payable within one year | 42/48 | €31,668 | €81,957 | +€50,289 | +159% |
| Trade debts | 44 | €2,821 | €2,831 | +€10 | +0.4% |
| Suppliers | 440/4 | €2,821 | €2,831 | +€10 | +0.4% |
| Taxes, remuneration and social security | 45 | €16,718 | €4,845 | -€11,873 | -71.0% |
| Taxes | 450/3 | €16,718 | €4,845 | -€11,873 | -71.0% |
| Other amounts payable | 47/48 | €12,129 | €74,281 | +€62,152 | +512% |
| Accrued charges and deferred income | 492/3 | €599 | €5,538 | +€4,938 | +824% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,507 | €16,281 | +€1,774 | +12.2% |
| Other operating charges | 640/8 | €2,025 | €5,821 | +€3,796 | +187% |
| Non-recurring operating charges | 66A | €591 | - | -€591 | |
| Gross operating margin | 9900 | €129,072 | €116,468 | -€12,604 | -9.8% |
| Operating profit (loss) | 9901 | €111,949 | €94,366 | -€17,583 | -15.7% |
| Financial income | 75/76B | €22,584 | €19,659 | -€2,925 | -12.9% |
| Recurring financial income | 75 | €7,584 | €19,659 | +€12,075 | +159% |
| Non-recurring financial income | 76B | €15,000 | - | -€15,000 | |
| Financial charges | 65/66B | €1,810 | €709 | -€1,102 | -60.9% |
| Recurring financial charges | 65 | €1,810 | €709 | -€1,102 | -60.9% |
| Profit (loss) for the period before taxes | 9903 | €132,723 | €113,317 | -€19,406 | -14.6% |
| Income taxes | 67/77 | €37,104 | €25,856 | -€11,248 | -30.3% |
| Profit (loss) for the period | 9904 | €95,619 | €87,462 | -€8,158 | -8.5% |
| Profit (loss) for the period to be appropriated | 9905 | €95,619 | €87,462 | -€8,158 | -8.5% |
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 18 October 2026 via checked.be.