TMP 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.
TMP CONSULT
Largest movements
- Stocks and contracts -€3.0m
down €3.0m (-71.1%), from €4.2m to €1.2m
- Tangible fixed assets +€1.5m
up €1.5m (+156.8%), from €947,664 to €2.4m
of which Land and buildings: +€1.3m
- Receivables within one year +€1.0m
up €1.0m (+406.3%), from €251,620 to €1.3m
of which Other amounts receivable: +€612,133
- Current investments -€250,000
down €250,000 (-85.8%), from €291,392 to €41,392
- Deferred charges and accrued income +€249,947
up €249,947 (+220.0%), from €113,634 to €363,580
- Debts after one year -€573,767
down €573,767 (-16.9%), from €3.4m to €2.8m
- Profit (loss) carried forward +€449,733
up €449,733 (+14.8%), from €3.0m to €3.5m
- Tax, wage and social debts -€148,719
down €148,719 (-72.5%), from €205,206 to €56,487
of which Taxes: -€144,875
- Accrued charges and deferred income -€87,370
down €87,370 (-83.1%), from €105,079 to €17,709
- Gross operating margin -€973,448
down €973,448 (-60.9%), from €1.6m to €624,032
- Financial income +€527,226
up €527,226 (+29295.5%), from €1,800 to €529,025
- Taxes +€136,016
up €136,016 (+151.9%), from €89,526 to €225,542
- Financial charges -€79,114
down €79,114 (-40.7%), from €194,382 to €115,269
- Depreciation +€32,100
up €32,100 (+65.9%), from €48,692 to €80,793
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 | €7,197,960 | €6,948,670 | -€249,290 | -3.5% |
| Fixed assets | 21/28 | €984,446 | €2,470,595 | +€1.5m | +151.0% |
| Tangible fixed assets | 22/27 | €947,664 | €2,433,813 | +€1.5m | +156.8% |
| Land and buildings | 22 | €351,563 | €1,664,949 | +€1.3m | +373.6% |
| Furniture and vehicles | 24 | €160,774 | €333,536 | +€172,762 | +107.5% |
| Other tangible fixed assets | 26 | €435,327 | €435,327 | = | 0.0% |
| Financial fixed assets | 28 | €36,783 | €36,783 | = | 0.0% |
| Current assets | 29/58 | €6,213,513 | €4,478,075 | -€1.7m | -27.9% |
| Stocks and contracts in progress | 3 | €4,167,280 | €1,203,418 | -€3.0m | -71.1% |
| Stocks | 30/36 | €4,167,280 | €1,203,418 | -€3.0m | -71.1% |
| Amounts receivable within one year | 40/41 | €251,620 | €1,273,996 | +€1.0m | +406.3% |
| Trade receivables | 40 | €103,030 | €513,273 | +€410,243 | +398.2% |
| Other amounts receivable | 41 | €148,590 | €760,724 | +€612,133 | +412.0% |
| Current investments | 50/53 | €291,392 | €41,392 | -€250,000 | -85.8% |
| Cash at bank and in hand | 54/58 | €1,389,587 | €1,595,688 | +€206,101 | +14.8% |
| Deferred charges and accrued income | 490/1 | €113,634 | €363,580 | +€249,947 | +220.0% |
| Total equity and liabilities | 10/49 | €7,197,960 | €6,948,670 | -€249,290 | -3.5% |
| Equity | 10/15 | €3,247,905 | €3,697,638 | +€449,733 | +13.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €181,860 | €181,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €180,000 | €180,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,047,445 | €3,497,178 | +€449,733 | +14.8% |
| Provisions and deferred taxes | 16 | €25,000 | €25,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €25,000 | €25,000 | = | 0.0% |
| Environmental obligations | 163 | €25,000 | €25,000 | = | 0.0% |
| Amounts payable | 17/49 | €3,925,055 | €3,226,032 | -€699,023 | -17.8% |
| Amounts payable after more than one year | 17 | €3,391,644 | €2,817,878 | -€573,767 | -16.9% |
| Financial debts | 170/4 | €3,391,644 | €2,817,878 | -€573,767 | -16.9% |
| Amounts payable within one year | 42/48 | €428,331 | €390,446 | -€37,886 | -8.8% |
| Current portion of amounts payable after more than one year | 42 | €163,152 | €213,240 | +€50,089 | +30.7% |
| Trade debts | 44 | - | €755 | +€755 | |
| Suppliers | 440/4 | - | €755 | +€755 | |
| Taxes, remuneration and social security | 45 | €205,206 | €56,487 | -€148,719 | -72.5% |
| Taxes | 450/3 | €152,141 | €7,266 | -€144,875 | -95.2% |
| Remuneration and social security | 454/9 | €53,065 | €49,221 | -€3,843 | -7.2% |
| Other amounts payable | 47/48 | €59,974 | €119,963 | +€59,990 | +100.0% |
| Accrued charges and deferred income | 492/3 | €105,079 | €17,709 | -€87,370 | -83.1% |
| Remuneration, social security and pensions | 62 | €77,751 | €81,534 | +€3,783 | +4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,692 | €80,793 | +€32,100 | +65.9% |
| Other operating charges | 640/8 | €240,217 | €228,401 | -€11,816 | -4.9% |
| Gross operating margin | 9900 | €1,597,480 | €624,032 | -€973,448 | -60.9% |
| Operating profit (loss) | 9901 | €1,230,820 | €233,304 | -€997,515 | -81.0% |
| Financial income | 75/76B | €1,800 | €529,025 | +€527,226 | +29295.5% |
| Recurring financial income | 75 | €1,800 | €529,025 | +€527,226 | +29295.5% |
| Financial charges | 65/66B | €194,382 | €115,269 | -€79,114 | -40.7% |
| Recurring financial charges | 65 | €194,382 | €115,269 | -€79,114 | -40.7% |
| Profit (loss) for the period before taxes | 9903 | €1,038,237 | €647,061 | -€391,176 | -37.7% |
| Income taxes | 67/77 | €89,526 | €225,542 | +€136,016 | +151.9% |
| Profit (loss) for the period | 9904 | €948,711 | €421,518 | -€527,193 | -55.6% |
| Profit (loss) for the period to be appropriated | 9905 | €948,711 | €421,518 | -€527,193 | -55.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.