TM-IT Consultancy: what changed
Two fiscal 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-IT Consultancy
Largest movements
- Cash +€34,099
up €34,099 (+84.0%), from €40,613 to €74,712
mainly Net result for the year (+€44,163) and Deferred charges and accrued income (+€14)
- Receivables within one year +€2,499
up €2,499 (+10.9%), from €22,916 to €25,416
of which Trade receivables: +€1,885
- Reserves +€44,163
up €44,163 (+101.0%), from €43,736 to €87,899
- Tax, wage and social debts -€7,115
down €7,115 (-42.7%), from €16,669 to €9,554
of which Taxes: -€7,215
No income-statement line moved by more than 1% of the activity.
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.
Cash bridge derived
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 | €66,444 | €103,028 | +€36,584 | +55.1% |
| Current assets | 29/58 | €66,444 | €103,028 | +€36,584 | +55.1% |
| Amounts receivable within one year | 40/41 | €22,916 | €25,416 | +€2,499 | +10.9% |
| Trade receivables | 40 | €22,845 | €24,730 | +€1,885 | +8.3% |
| Other amounts receivable | 41 | €72 | €686 | +€614 | +858.1% |
| Cash at bank and in hand | 54/58 | €40,613 | €74,712 | +€34,099 | +84.0% |
| Deferred charges and accrued income | 490/1 | €2,914 | €2,900 | -€14 | -0.5% |
| Total equity and liabilities | 10/49 | €66,444 | €103,028 | +€36,584 | +55.1% |
| Equity | 10/15 | €46,736 | €90,899 | +€44,163 | +94.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €43,736 | €87,899 | +€44,163 | +101.0% |
| Distributable reserves | 133 | €43,736 | €87,899 | +€44,163 | +101.0% |
| Amounts payable | 17/49 | €19,708 | €12,129 | -€7,579 | -38.5% |
| Amounts payable within one year | 42/48 | €19,708 | €12,129 | -€7,579 | -38.5% |
| Trade debts | 44 | €3,038 | €2,575 | -€463 | -15.3% |
| Suppliers | 440/4 | €3,038 | €2,575 | -€463 | -15.3% |
| Taxes, remuneration and social security | 45 | €16,669 | €9,554 | -€7,115 | -42.7% |
| Taxes | 450/3 | €16,669 | €9,454 | -€7,215 | -43.3% |
| Remuneration and social security | 454/9 | - | €100 | +€100 | |
| Other operating charges | 640/8 | €50 | €144 | +€94 | +188.2% |
| Gross operating margin | 9900 | €57,356 | €57,369 | +€13 | 0.0% |
| Operating profit (loss) | 9901 | €57,306 | €57,224 | -€81 | -0.1% |
| Financial income | 75/76B | €16 | €9 | -€7 | -43.7% |
| Recurring financial income | 75 | €16 | €9 | -€7 | -43.7% |
| Financial charges | 65/66B | €1,582 | €1,224 | -€358 | -22.6% |
| Recurring financial charges | 65 | €1,582 | €1,224 | -€358 | -22.6% |
| Profit (loss) for the period before taxes | 9903 | €55,739 | €56,009 | +€270 | +0.5% |
| Income taxes | 67/77 | €12,003 | €11,846 | -€157 | -1.3% |
| Profit (loss) for the period | 9904 | €43,736 | €44,163 | +€427 | +1.0% |
| Profit (loss) for the period to be appropriated | 9905 | €43,736 | €44,163 | +€427 | +1.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.