TMC 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.
TMC CONSULTANCY
Largest movements
- Receivables within one year +€57,515
up €57,515 (+175.7%), from €32,741 to €90,256
of which Trade receivables: +€78,262
- Current investments +€53,108
new in 2025: €53,108
- Cash +€25,667
up €25,667 (+70.2%), from €36,563 to €62,229
mainly Net result for the year (+€111,015) and Tax, wage and social debts (+€37,656)
- Reserves +€111,015
up €111,015 (+208.6%), from €53,226 to €164,241
- Tax, wage and social debts +€37,656
up €37,656 (+491.8%), from €7,657 to €45,313
- Other debts -€5,550
no longer reported in 2025 (was €5,550)
- Accrued charges and deferred income -€5,522
no longer reported in 2025 (was €5,522)
- Gross operating margin +€87,601
up €87,601 (+152.4%), from €57,485 to €145,086
- Taxes +€27,959
up €27,959 (+902.5%), from €3,098 to €31,057
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 | €73,063 | €210,572 | +€137,509 | +188.2% |
| Formation expenses | 20 | €706 | €472 | -€234 | -33.2% |
| Fixed assets | 21/28 | €1,958 | €2,984 | +€1,026 | +52.4% |
| Tangible fixed assets | 22/27 | €1,958 | €2,984 | +€1,026 | +52.4% |
| Plant, machinery and equipment | 23 | €1,958 | €2,984 | +€1,026 | +52.4% |
| Current assets | 29/58 | €70,399 | €207,116 | +€136,717 | +194.2% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €32,741 | €90,256 | +€57,515 | +175.7% |
| Trade receivables | 40 | €7,587 | €85,849 | +€78,262 | +1031.6% |
| Other amounts receivable | 41 | €25,154 | €4,407 | -€20,747 | -82.5% |
| Current investments | 50/53 | - | €53,108 | +€53,108 | |
| Cash at bank and in hand | 54/58 | €36,563 | €62,229 | +€25,667 | +70.2% |
| Deferred charges and accrued income | 490/1 | €1,095 | €1,523 | +€428 | +39.1% |
| Total equity and liabilities | 10/49 | €73,063 | €210,572 | +€137,509 | +188.2% |
| Equity | 10/15 | €54,226 | €165,241 | +€111,015 | +204.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €53,226 | €164,241 | +€111,015 | +208.6% |
| Distributable reserves | 133 | €53,226 | €164,241 | +€111,015 | +208.6% |
| Amounts payable | 17/49 | €18,837 | €45,330 | +€26,494 | +140.6% |
| Amounts payable within one year | 42/48 | €13,314 | €45,330 | +€32,016 | +240.5% |
| Trade debts | 44 | €107 | €18 | -€90 | -83.5% |
| Suppliers | 440/4 | €107 | €18 | -€90 | -83.5% |
| Taxes, remuneration and social security | 45 | €7,657 | €45,313 | +€37,656 | +491.8% |
| Taxes | 450/3 | €7,657 | €45,313 | +€37,656 | +491.8% |
| Other amounts payable | 47/48 | €5,550 | - | -€5,550 | |
| Accrued charges and deferred income | 492/3 | €5,522 | - | -€5,522 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €789 | €1,398 | +€609 | +77.1% |
| Other operating charges | 640/8 | €147 | €1,582 | +€1,435 | +975.9% |
| Gross operating margin | 9900 | €57,485 | €145,086 | +€87,601 | +152.4% |
| Operating profit (loss) | 9901 | €56,548 | €142,106 | +€85,558 | +151.3% |
| Financial income | 75/76B | €6 | €156 | +€150 | +2531.7% |
| Recurring financial income | 75 | €6 | €156 | +€150 | +2531.7% |
| Financial charges | 65/66B | €348 | €190 | -€158 | -45.5% |
| Recurring financial charges | 65 | €348 | €190 | -€158 | -45.5% |
| Profit (loss) for the period before taxes | 9903 | €56,206 | €142,072 | +€85,866 | +152.8% |
| Income taxes | 67/77 | €3,098 | €31,057 | +€27,959 | +902.5% |
| Profit (loss) for the period | 9904 | €53,108 | €111,015 | +€57,907 | +109.0% |
| Profit (loss) for the period to be appropriated | 9905 | €53,108 | €111,015 | +€57,907 | +109.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.