TM 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.
TM CONSULTING
Largest movements
- Cash +€40,634
up €40,634 (+74.8%), from €54,311 to €94,945
mainly Deferred charges and accrued income (+€22,222) and Other debts (+€21,666)
- Deferred charges and accrued income -€22,222
down €22,222 (-80.9%), from €27,460 to €5,238
- Tangible fixed assets -€8,279
down €8,279 (-3.0%), from €277,899 to €269,620
of which Land and buildings: -€6,364
- Receivables within one year -€7,968
down €7,968 (-26.8%), from €29,737 to €21,769
of which Trade receivables: -€4,467
- Other debts +€21,666
up €21,666 (+57.4%), from €37,746 to €59,411
- Debts after one year -€11,996
down €11,996 (-5.9%), from €203,203 to €191,207
- Profit (loss) carried forward -€11,722
down €11,722 (-10.8%), from €108,302 to €96,579
- Depreciation -€33,503
down €33,503 (-80.2%), from €41,782 to €8,279
- Gross operating margin +€7,266
up €7,266 (+31.7%), from €22,947 to €30,213
- Financial charges -€5,284
down €5,284 (-14.1%), from €37,460 to €32,176
- Other operating charges -€933
down €933 (-43.6%), from €2,141 to €1,209
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 | €389,407 | €391,572 | +€2,165 | +0.6% |
| Fixed assets | 21/28 | €277,899 | €269,620 | -€8,279 | -3.0% |
| Tangible fixed assets | 22/27 | €277,899 | €269,620 | -€8,279 | -3.0% |
| Land and buildings | 22 | €274,697 | €268,333 | -€6,364 | -2.3% |
| Plant, machinery and equipment | 23 | €1,549 | €506 | -€1,043 | -67.3% |
| Furniture and vehicles | 24 | €1,653 | €781 | -€872 | -52.8% |
| Current assets | 29/58 | €111,508 | €121,952 | +€10,444 | +9.4% |
| Amounts receivable within one year | 40/41 | €29,737 | €21,769 | -€7,968 | -26.8% |
| Trade receivables | 40 | €16,588 | €12,121 | -€4,467 | -26.9% |
| Other amounts receivable | 41 | €13,149 | €9,648 | -€3,501 | -26.6% |
| Cash at bank and in hand | 54/58 | €54,311 | €94,945 | +€40,634 | +74.8% |
| Deferred charges and accrued income | 490/1 | €27,460 | €5,238 | -€22,222 | -80.9% |
| Total equity and liabilities | 10/49 | €389,407 | €391,572 | +€2,165 | +0.6% |
| Equity | 10/15 | €128,762 | €117,039 | -€11,722 | -9.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €108,302 | €96,579 | -€11,722 | -10.8% |
| Amounts payable | 17/49 | €260,645 | €274,532 | +€13,887 | +5.3% |
| Amounts payable after more than one year | 17 | €203,203 | €191,207 | -€11,996 | -5.9% |
| Financial debts | 170/4 | €203,203 | €191,207 | -€11,996 | -5.9% |
| Amounts payable within one year | 42/48 | €57,442 | €83,325 | +€25,883 | +45.1% |
| Current portion of amounts payable after more than one year | 42 | €11,531 | €11,996 | +€465 | +4.0% |
| Trade debts | 44 | €8,165 | €11,918 | +€3,752 | +46.0% |
| Suppliers | 440/4 | €8,165 | €11,918 | +€3,752 | +46.0% |
| Other amounts payable | 47/48 | €37,746 | €59,411 | +€21,666 | +57.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,782 | €8,279 | -€33,503 | -80.2% |
| Other operating charges | 640/8 | €2,141 | €1,209 | -€933 | -43.6% |
| Gross operating margin | 9900 | €22,947 | €30,213 | +€7,266 | +31.7% |
| Operating profit (loss) | 9901 | -€20,976 | €20,725 | +€41,702 | |
| Financial income | 75/76B | €228 | €24 | -€204 | -89.6% |
| Recurring financial income | 75 | €228 | €24 | -€204 | -89.6% |
| Financial charges | 65/66B | €37,460 | €32,176 | -€5,284 | -14.1% |
| Recurring financial charges | 65 | €37,460 | €32,176 | -€5,284 | -14.1% |
| Profit (loss) for the period before taxes | 9903 | -€58,209 | -€11,427 | +€46,782 | +80.4% |
| Income taxes | 67/77 | €305 | €296 | -€9 | -2.9% |
| Profit (loss) for the period | 9904 | -€58,514 | -€11,722 | +€46,791 | +80.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€58,514 | -€11,722 | +€46,791 | +80.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.