TMC ENTREPRISE: 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 ENTREPRISE
Largest movements
- Cash +€17,835
up €17,835 (+9.7%), from €183,930 to €201,765
mainly Net result for the year (+€35,654) and Receivables within one year (+€13,441)
- Receivables within one year -€13,441
down €13,441 (-50.5%), from €26,604 to €13,164
of which Trade receivables: -€14,386
- Other debts +€3,835
up €3,835 (+13.7%), from €28,085 to €31,919
- Reserves +€3,735
up €3,735 (+2.3%), from €161,517 to €165,252
- Tax, wage and social debts -€2,949
down €2,949 (-39.6%), from €7,450 to €4,501
- Gross operating margin +€1,734
up €1,734 (+3.5%), from €49,803 to €51,537
- Depreciation -€1,111
down €1,111 (-68.5%), from €1,622 to €511
- Taxes +€650
up €650 (+4.7%), from €13,856 to €14,506
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.
Derived cash bridge
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 | €213,050 | €217,477 | +€4,427 | +2.1% |
| Fixed assets | 21/28 | €1,068 | €1,176 | +€108 | +10.1% |
| Tangible fixed assets | 22/27 | €1,043 | €1,151 | +€108 | +10.4% |
| Land and buildings | 22 | €641 | €428 | -€214 | -33.3% |
| Furniture and vehicles | 24 | €402 | €724 | +€322 | +80.1% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €211,981 | €216,300 | +€4,319 | +2.0% |
| Amounts receivable within one year | 40/41 | €26,604 | €13,164 | -€13,441 | -50.5% |
| Trade receivables | 40 | €26,096 | €11,710 | -€14,386 | -55.1% |
| Other amounts receivable | 41 | €508 | €1,454 | +€946 | +186% |
| Cash at bank and in hand | 54/58 | €183,930 | €201,765 | +€17,835 | +9.7% |
| Deferred charges and accrued income | 490/1 | €1,447 | €1,372 | -€76 | -5.2% |
| Total equity and liabilities | 10/49 | €213,050 | €217,477 | +€4,427 | +2.1% |
| Equity | 10/15 | €176,032 | €179,767 | +€3,735 | +2.1% |
| Contributions | 10/11 | €8,860 | €8,860 | = | 0.0% |
| Reserves | 13 | €161,517 | €165,252 | +€3,735 | +2.3% |
| Distributable reserves | 133 | €161,517 | €165,252 | +€3,735 | +2.3% |
| Profit (loss) carried forward | 14 | €5,655 | €5,655 | = | 0.0% |
| Amounts payable | 17/49 | €37,018 | €37,710 | +€692 | +1.9% |
| Amounts payable within one year | 42/48 | €37,018 | €37,710 | +€692 | +1.9% |
| Trade debts | 44 | €1,483 | €1,289 | -€194 | -13.1% |
| Suppliers | 440/4 | €1,483 | €1,289 | -€194 | -13.1% |
| Taxes, remuneration and social security | 45 | €7,450 | €4,501 | -€2,949 | -39.6% |
| Taxes | 450/3 | €7,450 | €4,501 | -€2,949 | -39.6% |
| Other amounts payable | 47/48 | €28,085 | €31,919 | +€3,835 | +13.7% |
| Non-recurring operating income | 76A | €150 | - | -€150 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,622 | €511 | -€1,111 | -68.5% |
| Other operating charges | 640/8 | €644 | €534 | -€110 | -17.1% |
| Gross operating margin | 9900 | €49,803 | €51,537 | +€1,734 | +3.5% |
| Operating profit (loss) | 9901 | €47,538 | €50,492 | +€2,955 | +6.2% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €343 | €332 | -€11 | -3.3% |
| Recurring financial charges | 65 | €343 | €332 | -€11 | -3.3% |
| Profit (loss) for the period before taxes | 9903 | €47,195 | €50,160 | +€2,966 | +6.3% |
| Income taxes | 67/77 | €13,856 | €14,506 | +€650 | +4.7% |
| Profit (loss) for the period | 9904 | €33,339 | €35,654 | +€2,316 | +6.9% |
| Profit (loss) for the period to be appropriated | 9905 | €33,339 | €35,654 | +€2,316 | +6.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.