TM CONSULTING & SERVICES: 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 & SERVICES
Largest movements
- Cash +€41,238
up €41,238 (+38.0%), from €108,456 to €149,694
mainly Other debts (+€140,652) and Net result for the year (+€35,190)
- Receivables within one year -€7,073
down €7,073 (-44.2%), from €15,985 to €8,912
of which Trade receivables: -€7,563
- Other debts +€140,652
new in 2025: €140,652
- Reserves -€105,000
down €105,000 (-99.1%), from €106,000 to €1,000
- Gross operating margin -€1,756
down €1,756 (-3.7%), from €47,434 to €45,678
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 | €124,554 | €158,855 | +€34,301 | +27.5% |
| Current assets | 29/58 | €124,554 | €158,855 | +€34,301 | +27.5% |
| Amounts receivable within one year | 40/41 | €15,985 | €8,912 | -€7,073 | -44.2% |
| Trade receivables | 40 | €15,983 | €8,420 | -€7,563 | -47.3% |
| Other amounts receivable | 41 | €2 | €492 | +€490 | +24,500% |
| Cash at bank and in hand | 54/58 | €108,456 | €149,694 | +€41,238 | +38.0% |
| Deferred charges and accrued income | 490/1 | €113 | €249 | +€136 | +120% |
| Total equity and liabilities | 10/49 | €124,554 | €158,855 | +€34,301 | +27.5% |
| Equity | 10/15 | €108,591 | €3,781 | -€104,810 | -96.5% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €106,000 | €1,000 | -€105,000 | -99.1% |
| Distributable reserves | 133 | €106,000 | €1,000 | -€105,000 | -99.1% |
| Profit (loss) carried forward | 14 | €1,091 | €1,281 | +€190 | +17.4% |
| Amounts payable | 17/49 | €15,963 | €155,074 | +€139,111 | +871% |
| Amounts payable within one year | 42/48 | €15,963 | €155,074 | +€139,111 | +871% |
| Trade debts | 44 | - | €11 | +€11 | |
| Suppliers | 440/4 | - | €11 | +€11 | |
| Taxes, remuneration and social security | 45 | €15,963 | €14,411 | -€1,552 | -9.7% |
| Taxes | 450/3 | €15,324 | €14,411 | -€913 | -6.0% |
| Remuneration and social security | 454/9 | €639 | - | -€639 | |
| Other amounts payable | 47/48 | - | €140,652 | +€140,652 | |
| Non-recurring operating income | 76A | - | €1,794 | +€1,794 | |
| Other operating charges | 640/8 | €267 | €686 | +€419 | +157% |
| Gross operating margin | 9900 | €47,434 | €45,678 | -€1,756 | -3.7% |
| Operating profit (loss) | 9901 | €47,167 | €44,992 | -€2,175 | -4.6% |
| Financial charges | 65/66B | €136 | €154 | +€18 | +13.2% |
| Recurring financial charges | 65 | €136 | €154 | +€18 | +13.2% |
| Profit (loss) for the period before taxes | 9903 | €47,031 | €44,838 | -€2,193 | -4.7% |
| Income taxes | 67/77 | €9,567 | €9,648 | +€81 | +0.8% |
| Profit (loss) for the period | 9904 | €37,464 | €35,190 | -€2,274 | -6.1% |
| Profit (loss) for the period to be appropriated | 9905 | €37,464 | €35,190 | -€2,274 | -6.1% |
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 17 October 2026 via checked.be.