TML 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.
TML CONSULT
Largest movements
- Receivables after one year +€98,000
new in 2024: €98,000
- Receivables within one year +€89,448
up €89,448 (+187.6%), from €47,690 to €137,138
of which Other amounts receivable: +€57,184
- Intangible fixed assets +€68,400
new in 2024: €68,400
- Cash +€12,703
up €12,703 (+135.4%), from €9,385 to €22,088
mainly Debts after one year (+€149,648) and Current portion of long-term debt (+€42,400)
- Debts after one year +€149,648
new in 2024: €149,648
- Current portion of long-term debt +€42,400
new in 2024: €42,400
- Profit (loss) carried forward +€34,342
up €34,342 (+115.0%), from €29,856 to €64,198
- Other debts +€15,281
new in 2024: €15,281
- Trade debts +€13,611
up €13,611 (+162.6%), from €8,370 to €21,981
- Gross operating margin +€31,209
up €31,209 (+81.0%), from €38,544 to €69,754
- Financial charges +€12,098
up €12,098 (+32697.4%), from €37 to €12,135
- Depreciation +€11,600
new in 2024: €11,600
- Taxes +€2,326
up €2,326 (+27.1%), from €8,593 to €10,918
- Other operating charges +€705
up €705 (+1119.0%), from €63 to €768
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
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €57,075 | €325,625 | +€268,550 | +470.5% |
| Fixed assets | 21/28 | - | €68,400 | +€68,400 | |
| Intangible fixed assets | 21 | - | €68,400 | +€68,400 | |
| Current assets | 29/58 | €57,075 | €257,225 | +€200,150 | +350.7% |
| Amounts receivable after more than one year | 29 | - | €98,000 | +€98,000 | |
| Other amounts receivable | 291 | - | €98,000 | +€98,000 | |
| Amounts receivable within one year | 40/41 | €47,690 | €137,138 | +€89,448 | +187.6% |
| Trade receivables | 40 | €26,262 | €58,525 | +€32,263 | +122.9% |
| Other amounts receivable | 41 | €21,428 | €78,612 | +€57,184 | +266.9% |
| Cash at bank and in hand | 54/58 | €9,385 | €22,088 | +€12,703 | +135.4% |
| Total equity and liabilities | 10/49 | €57,075 | €325,625 | +€268,550 | +470.5% |
| Equity | 10/15 | €31,356 | €65,698 | +€34,342 | +109.5% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,856 | €64,198 | +€34,342 | +115.0% |
| Amounts payable | 17/49 | €25,719 | €259,927 | +€234,208 | +910.6% |
| Amounts payable after more than one year | 17 | - | €149,648 | +€149,648 | |
| Financial debts | 170/4 | - | €149,648 | +€149,648 | |
| Amounts payable within one year | 42/48 | €25,719 | €110,279 | +€84,560 | +328.8% |
| Current portion of amounts payable after more than one year | 42 | - | €42,400 | +€42,400 | |
| Trade debts | 44 | €8,370 | €21,981 | +€13,611 | +162.6% |
| Suppliers | 440/4 | €8,370 | €21,981 | +€13,611 | +162.6% |
| Taxes, remuneration and social security | 45 | €17,349 | €30,617 | +€13,268 | +76.5% |
| Taxes | 450/3 | €17,349 | €30,617 | +€13,268 | +76.5% |
| Other amounts payable | 47/48 | - | €15,281 | +€15,281 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €11,600 | +€11,600 | |
| Other operating charges | 640/8 | €63 | €768 | +€705 | +1119.0% |
| Gross operating margin | 9900 | €38,544 | €69,754 | +€31,209 | +81.0% |
| Operating profit (loss) | 9901 | €38,481 | €57,386 | +€18,904 | +49.1% |
| Financial income | 75/76B | €5 | €10 | +€5 | +110.7% |
| Recurring financial income | 75 | €5 | €10 | +€5 | +110.7% |
| Financial charges | 65/66B | €37 | €12,135 | +€12,098 | +32697.4% |
| Recurring financial charges | 65 | €37 | €12,135 | +€12,098 | +32697.4% |
| Profit (loss) for the period before taxes | 9903 | €38,449 | €45,261 | +€6,811 | +17.7% |
| Income taxes | 67/77 | €8,593 | €10,918 | +€2,326 | +27.1% |
| Profit (loss) for the period | 9904 | €29,856 | €34,342 | +€4,486 | +15.0% |
| Profit (loss) for the period to be appropriated | 9905 | €29,856 | €34,342 | +€4,486 | +15.0% |
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 6 October 2026 via checked.be.