TM-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.
TM-CONSULT
Largest movements
- Cash +€11,966
up €11,966 (+54.5%), from €21,955 to €33,921
mainly Net result for the year (+€16,664) and Tax, wage and social debts (+€4,643)
- Receivables within one year +€10,161
up €10,161 (+1,155%), from €880 to €11,041
- Deferred charges and accrued income +€1,208
new in 2025: €1,208
- Profit (loss) carried forward +€16,664
up €16,664 (+281%), from €5,937 to €22,601
- Tax, wage and social debts +€4,643
up €4,643 (+36.8%), from €12,633 to €17,276
- Trade debts +€2,028
new in 2025: €2,028
- Gross operating margin +€15,330
up €15,330 (+161%), from €9,500 to €24,831
- Taxes +€4,322
up €4,322 (+129%), from €3,345 to €7,667
- Financial charges +€520
up €520 (+335%), from €155 to €675
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 | €24,757 | €48,092 | +€23,335 | +94.3% |
| Fixed assets | 21/28 | €1,922 | €1,922 | = | 0.0% |
| Tangible fixed assets | 22/27 | €1,922 | €1,922 | = | 0.0% |
| Other tangible fixed assets | 26 | €1,922 | €1,922 | = | 0.0% |
| Current assets | 29/58 | €22,835 | €46,170 | +€23,335 | +102% |
| Amounts receivable within one year | 40/41 | €880 | €11,041 | +€10,161 | +1,155% |
| Trade receivables | 40 | €880 | €11,041 | +€10,161 | +1,155% |
| Cash at bank and in hand | 54/58 | €21,955 | €33,921 | +€11,966 | +54.5% |
| Deferred charges and accrued income | 490/1 | - | €1,208 | +€1,208 | |
| Total equity and liabilities | 10/49 | €24,757 | €48,092 | +€23,335 | +94.3% |
| Equity | 10/15 | €10,937 | €27,601 | +€16,664 | +152% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,937 | €22,601 | +€16,664 | +281% |
| Amounts payable | 17/49 | €13,820 | €20,491 | +€6,671 | +48.3% |
| Amounts payable within one year | 42/48 | €13,820 | €20,491 | +€6,671 | +48.3% |
| Trade debts | 44 | - | €2,028 | +€2,028 | |
| Suppliers | 440/4 | - | €2,028 | +€2,028 | |
| Taxes, remuneration and social security | 45 | €12,633 | €17,276 | +€4,643 | +36.8% |
| Taxes | 450/3 | €12,633 | €17,276 | +€4,643 | +36.8% |
| Other amounts payable | 47/48 | €1,187 | €1,187 | = | 0.0% |
| Other operating charges | 640/8 | €64 | - | -€64 | |
| Gross operating margin | 9900 | €9,500 | €24,831 | +€15,330 | +161% |
| Operating profit (loss) | 9901 | €9,437 | €24,831 | +€15,394 | +163% |
| Financial income | 75/76B | - | €175 | +€175 | |
| Recurring financial income | 75 | - | €175 | +€175 | |
| Financial charges | 65/66B | €155 | €675 | +€520 | +335% |
| Recurring financial charges | 65 | €155 | €675 | +€520 | +335% |
| Profit (loss) for the period before taxes | 9903 | €9,282 | €24,331 | +€15,049 | +162% |
| Income taxes | 67/77 | €3,345 | €7,667 | +€4,322 | +129% |
| Profit (loss) for the period | 9904 | €5,937 | €16,664 | +€10,727 | +181% |
| Profit (loss) for the period to be appropriated | 9905 | €5,937 | €16,664 | +€10,727 | +181% |
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 1 November 2026 via checked.be.