TM Accountancy: 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.
TM Accountancy
Largest movements
- Current investments +€75,000
new in 2026: €75,000
- Receivables within one year +€44,484
up €44,484 (+222%), from €20,000 to €64,484
of which Trade receivables: +€35,761
- Profit (loss) carried forward +€99,418
up €99,418 (+170%), from €58,380 to €157,798
- Debts after one year -€29,845
down €29,845 (-36.6%), from €81,487 to €51,642
- Tax, wage and social debts +€23,721
up €23,721 (+81.4%), from €29,123 to €52,844
- Other debts +€23,247
up €23,247 (+2,371%), from €980 to €24,227
- Trade debts +€3,631
up €3,631, from €0 to €3,631
- Gross operating margin +€66,193
up €66,193 (+91.1%), from €72,633 to €138,826
- Taxes +€16,376
up €16,376 (+86.7%), from €18,880 to €35,257
- Financial charges +€3,480
up €3,480 (+360%), from €967 to €4,447
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €204,637 | €325,503 | +€120,866 | +59.1% |
| Fixed assets | 21/28 | €148,000 | €148,000 | = | 0.0% |
| Financial fixed assets | 28 | €148,000 | €148,000 | = | 0.0% |
| Current assets | 29/58 | €56,637 | €177,503 | +€120,866 | +213% |
| Amounts receivable within one year | 40/41 | €20,000 | €64,484 | +€44,484 | +222% |
| Trade receivables | 40 | €15,000 | €50,761 | +€35,761 | +238% |
| Other amounts receivable | 41 | €5,000 | €13,723 | +€8,723 | +174% |
| Current investments | 50/53 | - | €75,000 | +€75,000 | |
| Cash at bank and in hand | 54/58 | €36,254 | €37,045 | +€791 | +2.2% |
| Deferred charges and accrued income | 490/1 | €383 | €974 | +€591 | +154% |
| Total equity and liabilities | 10/49 | €204,637 | €325,503 | +€120,866 | +59.1% |
| Equity | 10/15 | €61,380 | €160,798 | +€99,418 | +162% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €58,380 | €157,798 | +€99,418 | +170% |
| Amounts payable | 17/49 | €143,257 | €164,705 | +€21,448 | +15.0% |
| Amounts payable after more than one year | 17 | €81,487 | €51,642 | -€29,845 | -36.6% |
| Financial debts | 170/4 | €81,487 | €51,642 | -€29,845 | -36.6% |
| Amounts payable within one year | 42/48 | €61,504 | €112,996 | +€51,492 | +83.7% |
| Current portion of amounts payable after more than one year | 42 | €31,401 | €32,295 | +€894 | +2.8% |
| Trade debts | 44 | €0 | €3,631 | +€3,631 | |
| Suppliers | 440/4 | €0 | €3,631 | +€3,631 | |
| Taxes, remuneration and social security | 45 | €29,123 | €52,844 | +€23,721 | +81.4% |
| Taxes | 450/3 | €29,123 | €52,844 | +€23,721 | +81.4% |
| Other amounts payable | 47/48 | €980 | €24,227 | +€23,247 | +2,371% |
| Accrued charges and deferred income | 492/3 | €266 | €67 | -€199 | -74.8% |
| Other operating charges | 640/8 | €67 | €452 | +€386 | +578% |
| Gross operating margin | 9900 | €72,633 | €138,826 | +€66,193 | +91.1% |
| Operating profit (loss) | 9901 | €72,566 | €138,374 | +€65,808 | +90.7% |
| Financial income | 75/76B | - | €747 | +€747 | |
| Recurring financial income | 75 | - | €747 | +€747 | |
| Financial charges | 65/66B | €967 | €4,447 | +€3,480 | +360% |
| Recurring financial charges | 65 | €967 | €4,447 | +€3,480 | +360% |
| Profit (loss) for the period before taxes | 9903 | €71,599 | €134,674 | +€63,075 | +88.1% |
| Income taxes | 67/77 | €18,880 | €35,257 | +€16,376 | +86.7% |
| Profit (loss) for the period | 9904 | €52,719 | €99,418 | +€46,699 | +88.6% |
| Profit (loss) for the period to be appropriated | 9905 | €52,719 | €99,418 | +€46,699 | +88.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.