TM CONSULT & DESIGN: 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 & DESIGN
Largest movements
- Receivables within one year +€71,827
up €71,827 (+45.0%), from €159,678 to €231,505
of which Other amounts receivable: +€60,207
- Cash -€21,012
down €21,012 (-98.9%), from €21,254 to €242
mainly Receivables within one year (-€71,827) and Current portion of long-term debt (-€4,255)
- Tangible fixed assets -€7,013
down €7,013 (-35.6%), from €19,706 to €12,693
of which Furniture and vehicles: -€6,600
- Reserves +€30,500
up €30,500 (+32.5%), from €93,760 to €124,260
of which Distributable reserves: +€30,500
- Tax, wage and social debts +€15,093
up €15,093 (+150%), from €10,093 to €25,186
of which Taxes: +€9,643
- Current portion of long-term debt -€4,255
no longer reported in 2025 (was €4,255)
- Financial income +€14,317
up €14,317 (+1,446,170%), from €1 to €14,318
- Taxes +€4,474
up €4,474 (+46.6%), from €9,606 to €14,080
- Depreciation +€1,305
up €1,305 (+15.0%), from €8,706 to €10,011
- Gross operating margin +€1,129
up €1,129 (+2.7%), from €41,566 to €42,695
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 | €201,822 | €245,077 | +€43,255 | +21.4% |
| Fixed assets | 21/28 | €19,746 | €12,733 | -€7,013 | -35.5% |
| Tangible fixed assets | 22/27 | €19,706 | €12,693 | -€7,013 | -35.6% |
| Plant, machinery and equipment | 23 | €1,966 | €1,553 | -€413 | -21.0% |
| Furniture and vehicles | 24 | €17,740 | €11,140 | -€6,600 | -37.2% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Financial fixed assets | 28 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €182,075 | €232,344 | +€50,268 | +27.6% |
| Amounts receivable within one year | 40/41 | €159,678 | €231,505 | +€71,827 | +45.0% |
| Trade receivables | 40 | €12,948 | €24,568 | +€11,620 | +89.7% |
| Other amounts receivable | 41 | €146,730 | €206,937 | +€60,207 | +41.0% |
| Cash at bank and in hand | 54/58 | €21,254 | €242 | -€21,012 | -98.9% |
| Deferred charges and accrued income | 490/1 | €1,143 | €597 | -€546 | -47.8% |
| Total equity and liabilities | 10/49 | €201,822 | €245,077 | +€43,255 | +21.4% |
| Equity | 10/15 | €184,920 | €215,849 | +€30,930 | +16.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €93,760 | €124,260 | +€30,500 | +32.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €91,900 | €122,400 | +€30,500 | +33.2% |
| Profit (loss) carried forward | 14 | €84,960 | €85,389 | +€430 | +0.5% |
| Amounts payable | 17/49 | €16,902 | €29,228 | +€12,326 | +72.9% |
| Amounts payable within one year | 42/48 | €16,902 | €29,228 | +€12,326 | +72.9% |
| Current portion of amounts payable after more than one year | 42 | €4,255 | - | -€4,255 | |
| Trade debts | 44 | €2,554 | €4,042 | +€1,488 | +58.2% |
| Suppliers | 440/4 | €2,554 | €4,042 | +€1,488 | +58.2% |
| Taxes, remuneration and social security | 45 | €10,093 | €25,186 | +€15,093 | +150% |
| Taxes | 450/3 | €10,093 | €19,736 | +€9,643 | +95.5% |
| Remuneration and social security | 454/9 | - | €5,450 | +€5,450 | |
| Non-recurring operating income | 76A | - | €5,800 | +€5,800 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,706 | €10,011 | +€1,305 | +15.0% |
| Other operating charges | 640/8 | €1,001 | €1,208 | +€207 | +20.7% |
| Gross operating margin | 9900 | €41,566 | €42,695 | +€1,129 | +2.7% |
| Operating profit (loss) | 9901 | €31,859 | €31,476 | -€383 | -1.2% |
| Financial income | 75/76B | €1 | €14,318 | +€14,317 | +1,446,170% |
| Recurring financial income | 75 | €1 | €14,318 | +€14,317 | +1,446,170% |
| Financial charges | 65/66B | €761 | €785 | +€24 | +3.1% |
| Recurring financial charges | 65 | €761 | €785 | +€24 | +3.1% |
| Profit (loss) for the period before taxes | 9903 | €31,099 | €45,009 | +€13,910 | +44.7% |
| Income taxes | 67/77 | €9,606 | €14,080 | +€4,474 | +46.6% |
| Profit (loss) for the period | 9904 | €21,493 | €30,930 | +€9,436 | +43.9% |
| Profit (loss) for the period to be appropriated | 9905 | €21,493 | €30,930 | +€9,436 | +43.9% |
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 21 October 2026 via checked.be.