TMA Consult: 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.
TMA Consult
Largest movements
- Cash +€38,398
up €38,398 (+1040.4%), from €3,691 to €42,089
mainly Net result for the year (+€37,681) and Tax, wage and social debts (+€8,200)
- Tangible fixed assets +€3,694
new in 2025: €3,694
- Deferred charges and accrued income +€926
up €926 (+524.3%), from €177 to €1,103
- Profit (loss) carried forward +€37,681
up €37,681 (+571.2%), from €6,597 to €44,279
- Tax, wage and social debts +€8,200
up €8,200 (+121.6%), from €6,746 to €14,946
- Other debts -€4,000
no longer reported in 2025 (was €4,000)
- Trade debts +€1,061
up €1,061 (+446.8%), from €237 to €1,298
- Gross operating margin +€39,971
up €39,971 (+398.6%), from €10,027 to €49,998
- Taxes +€7,942
up €7,942 (+343.9%), from €2,309 to €10,251
- Financial charges +€789
up €789 (+70.5%), from €1,120 to €1,910
of which Financial charges: +€782
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 | €20,581 | €63,523 | +€42,943 | +208.7% |
| Fixed assets | 21/28 | - | €3,694 | +€3,694 | |
| Tangible fixed assets | 22/27 | - | €3,694 | +€3,694 | |
| Plant, machinery and equipment | 23 | - | €3,694 | +€3,694 | |
| Current assets | 29/58 | €20,581 | €59,829 | +€39,249 | +190.7% |
| Amounts receivable within one year | 40/41 | €16,713 | €16,638 | -€76 | -0.5% |
| Trade receivables | 40 | €16,713 | €16,638 | -€76 | -0.5% |
| Cash at bank and in hand | 54/58 | €3,691 | €42,089 | +€38,398 | +1040.4% |
| Deferred charges and accrued income | 490/1 | €177 | €1,103 | +€926 | +524.3% |
| Total equity and liabilities | 10/49 | €20,581 | €63,523 | +€42,943 | +208.7% |
| Equity | 10/15 | €9,597 | €47,279 | +€37,681 | +392.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,597 | €44,279 | +€37,681 | +571.2% |
| Amounts payable | 17/49 | €10,983 | €16,244 | +€5,261 | +47.9% |
| Amounts payable within one year | 42/48 | €10,983 | €16,244 | +€5,261 | +47.9% |
| Trade debts | 44 | €237 | €1,298 | +€1,061 | +446.8% |
| Suppliers | 440/4 | €237 | €1,298 | +€1,061 | +446.8% |
| Taxes, remuneration and social security | 45 | €6,746 | €14,946 | +€8,200 | +121.6% |
| Taxes | 450/3 | €6,746 | €14,946 | +€8,200 | +121.6% |
| Other amounts payable | 47/48 | €4,000 | - | -€4,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €157 | +€157 | |
| Gross operating margin | 9900 | €10,027 | €49,998 | +€39,971 | +398.6% |
| Operating profit (loss) | 9901 | €10,027 | €49,841 | +€39,814 | +397.1% |
| Financial income | 75/76B | €0 | €1 | +€1 | +7100.0% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +7100.0% |
| Non-recurring financial income | 76B | €0 | €1 | +€1 | +7100.0% |
| Financial charges | 65/66B | €1,120 | €1,910 | +€789 | +70.5% |
| Recurring financial charges | 65 | €1,120 | €1,902 | +€782 | +69.8% |
| Non-recurring financial charges | 66B | - | €8 | +€8 | |
| Profit (loss) for the period before taxes | 9903 | €8,907 | €47,932 | +€39,026 | +438.2% |
| Income taxes | 67/77 | €2,309 | €10,251 | +€7,942 | +343.9% |
| Profit (loss) for the period | 9904 | €6,597 | €37,681 | +€31,084 | +471.2% |
| Profit (loss) for the period to be appropriated | 9905 | €6,597 | €37,681 | +€31,084 | +471.2% |
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 7 October 2026 via checked.be.