TMC Consult: 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.
TMC Consult
Largest movements
- Tangible fixed assets -€84,659
down €84,659 (-9.1%), from €935,064 to €850,406
- Profit (loss) carried forward -€46,016
down €46,016 (-194.1%), from -€23,704 to -€69,720
- Trade debts -€40,262
down €40,262 (-85.5%), from €47,072 to €6,810
- Other debts +€20,730
up €20,730 (+8.5%), from €243,788 to €264,519
- Debts after one year -€13,576
down €13,576 (-2.2%), from €625,532 to €611,955
- Current portion of long-term debt +€10,889
up €10,889 (+32.4%), from €33,648 to €44,537
- Gross operating margin +€54,952
up €54,952 (+217.1%), from €25,308 to €80,260
- Financial charges +€15,656
up €15,656 (+124.4%), from €12,589 to €28,245
- Depreciation +€14,942
up €14,942 (+19.7%), from €76,033 to €90,975
- Other operating charges +€2,331
up €2,331 (+49.3%), from €4,725 to €7,056
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 | €944,352 | €865,712 | -€78,640 | -8.3% |
| Fixed assets | 21/28 | €935,314 | €850,656 | -€84,659 | -9.1% |
| Tangible fixed assets | 22/27 | €935,064 | €850,406 | -€84,659 | -9.1% |
| Land and buildings | 22 | €935,064 | €850,406 | -€84,659 | -9.1% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €9,038 | €15,056 | +€6,018 | +66.6% |
| Amounts receivable within one year | 40/41 | €7,935 | €15,056 | +€7,122 | +89.8% |
| Trade receivables | 40 | - | €15,000 | +€15,000 | |
| Other amounts receivable | 41 | €7,935 | €56 | -€7,878 | -99.3% |
| Cash at bank and in hand | 54/58 | €1,103 | €0 | -€1,103 | -100.0% |
| Total equity and liabilities | 10/49 | €944,352 | €865,712 | -€78,640 | -8.3% |
| Equity | 10/15 | -€20,704 | -€66,720 | -€46,016 | -222.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,704 | -€69,720 | -€46,016 | -194.1% |
| Amounts payable | 17/49 | €965,056 | €932,432 | -€32,624 | -3.4% |
| Amounts payable after more than one year | 17 | €625,532 | €611,955 | -€13,576 | -2.2% |
| Financial debts | 170/4 | €625,532 | €611,955 | -€13,576 | -2.2% |
| Amounts payable within one year | 42/48 | €332,825 | €320,476 | -€12,348 | -3.7% |
| Current portion of amounts payable after more than one year | 42 | €33,648 | €44,537 | +€10,889 | +32.4% |
| Financial debts | 43 | €5,436 | €2,279 | -€3,156 | -58.1% |
| Credit institutions | 430/8 | - | €2,279 | +€2,279 | |
| Other loans | 439 | €5,436 | €0 | -€5,436 | -100.0% |
| Trade debts | 44 | €47,072 | €6,810 | -€40,262 | -85.5% |
| Suppliers | 440/4 | €47,072 | €6,810 | -€40,262 | -85.5% |
| Taxes, remuneration and social security | 45 | €2,881 | €2,332 | -€549 | -19.1% |
| Taxes | 450/3 | €2,881 | €2,332 | -€549 | -19.1% |
| Other amounts payable | 47/48 | €243,788 | €264,519 | +€20,730 | +8.5% |
| Accrued charges and deferred income | 492/3 | €6,700 | €0 | -€6,700 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €76,033 | €90,975 | +€14,942 | +19.7% |
| Other operating charges | 640/8 | €4,725 | €7,056 | +€2,331 | +49.3% |
| Gross operating margin | 9900 | €25,308 | €80,260 | +€54,952 | +217.1% |
| Operating profit (loss) | 9901 | -€55,450 | -€17,771 | +€37,679 | +68.0% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €12,589 | €28,245 | +€15,656 | +124.4% |
| Recurring financial charges | 65 | €12,589 | €28,245 | +€15,656 | +124.4% |
| Profit (loss) for the period before taxes | 9903 | -€68,038 | -€46,016 | +€22,023 | +32.4% |
| Profit (loss) for the period | 9904 | -€68,038 | -€46,016 | +€22,023 | +32.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€68,038 | -€46,016 | +€22,023 | +32.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.