TMA Solutions: 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 Solutions
Largest movements
- Tangible fixed assets -€22,918
down €22,918 (-94.6%), from €24,233 to €1,315
of which Furniture and vehicles: -€22,505
- Deferred charges and accrued income -€1,127
down €1,127 (-67.2%), from €1,678 to €551
- Profit (loss) carried forward -€19,363
down €19,363, from €6,902 to -€12,461
- Debts after one year -€7,831
no longer reported in 2024 (was €7,831)
- Other debts +€5,945
up €5,945 (+232.6%), from €2,556 to €8,501
- Tax, wage and social debts -€5,092
down €5,092 (-86.0%), from €5,919 to €826
- Short-term financial debts +€2,920
up €2,920 (+18.7%), from €15,600 to €18,520
- Gross operating margin -€42,171
down €42,171, from €33,185 to -€8,985
- Depreciation -€11,256
down €11,256 (-93.9%), from €11,983 to €727
- Taxes -€3,934
down €3,934 (-97.6%), from €4,029 to €95
- Financial charges +€478
up €478 (+16.1%), from €2,966 to €3,444
- Staff costs +€382
new in 2024: €382
From the 2023 result to the 2024 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €109,123 | €84,370 | -€24,753 | -22.7% |
| Fixed assets | 21/28 | €28,883 | €5,965 | -€22,918 | -79.3% |
| Tangible fixed assets | 22/27 | €24,233 | €1,315 | -€22,918 | -94.6% |
| Plant, machinery and equipment | 23 | €1,249 | €836 | -€413 | -33.1% |
| Furniture and vehicles | 24 | €22,984 | €479 | -€22,505 | -97.9% |
| Financial fixed assets | 28 | €4,650 | €4,650 | = | 0.0% |
| Current assets | 29/58 | €80,240 | €78,404 | -€1,835 | -2.3% |
| Stocks and contracts in progress | 3 | €1,200 | €1,400 | +€200 | +16.7% |
| Stocks | 30/36 | €1,200 | €1,400 | +€200 | +16.7% |
| Amounts receivable within one year | 40/41 | €77,362 | €76,453 | -€909 | -1.2% |
| Trade receivables | 40 | €9,686 | €2,880 | -€6,806 | -70.3% |
| Other amounts receivable | 41 | €67,676 | €73,574 | +€5,898 | +8.7% |
| Deferred charges and accrued income | 490/1 | €1,678 | €551 | -€1,127 | -67.2% |
| Total equity and liabilities | 10/49 | €109,123 | €84,370 | -€24,753 | -22.7% |
| Equity | 10/15 | €37,888 | €18,525 | -€19,363 | -51.1% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €12,436 | €12,436 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Tax-exempt reserves | 132 | €10,581 | €10,581 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,902 | -€12,461 | -€19,363 | |
| Amounts payable | 17/49 | €71,235 | €65,845 | -€5,390 | -7.6% |
| Amounts payable after more than one year | 17 | €7,831 | - | -€7,831 | |
| Financial debts | 170/4 | €7,831 | - | -€7,831 | |
| Amounts payable within one year | 42/48 | €63,105 | €65,845 | +€2,740 | +4.3% |
| Current portion of amounts payable after more than one year | 42 | €8,518 | €7,831 | -€687 | -8.1% |
| Financial debts | 43 | €15,600 | €18,520 | +€2,920 | +18.7% |
| Credit institutions | 430/8 | €15,600 | €18,520 | +€2,920 | +18.7% |
| Trade debts | 44 | €30,512 | €30,167 | -€345 | -1.1% |
| Suppliers | 440/4 | €30,512 | €30,167 | -€345 | -1.1% |
| Taxes, remuneration and social security | 45 | €5,919 | €826 | -€5,092 | -86.0% |
| Taxes | 450/3 | €5,919 | €826 | -€5,092 | -86.0% |
| Other amounts payable | 47/48 | €2,556 | €8,501 | +€5,945 | +232.6% |
| Accrued charges and deferred income | 492/3 | €300 | - | -€300 | |
| Non-recurring operating income | 76A | - | €10,388 | +€10,388 | |
| Remuneration, social security and pensions | 62 | - | €382 | +€382 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,983 | €727 | -€11,256 | -93.9% |
| Other operating charges | 640/8 | €5,744 | €5,731 | -€13 | -0.2% |
| Gross operating margin | 9900 | €33,185 | -€8,985 | -€42,171 | |
| Operating profit (loss) | 9901 | €15,458 | -€15,825 | -€31,283 | |
| Financial income | 75/76B | €2 | €2 | -€0 | -16.4% |
| Recurring financial income | 75 | €2 | €2 | -€0 | -16.4% |
| Financial charges | 65/66B | €2,966 | €3,444 | +€478 | +16.1% |
| Recurring financial charges | 65 | €2,966 | €3,444 | +€478 | +16.1% |
| Profit (loss) for the period before taxes | 9903 | €12,494 | -€19,268 | -€31,762 | |
| Income taxes | 67/77 | €4,029 | €95 | -€3,934 | -97.6% |
| Profit (loss) for the period | 9904 | €8,465 | -€19,363 | -€27,827 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,465 | -€19,363 | -€27,827 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.