TMS 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.
TMS CONSULT
Largest movements
- Current investments -€300,000
down €300,000 (-30.0%), from €1.0m to €700,000
- Cash -€191,331
down €191,331 (-51.8%), from €369,389 to €178,058
mainly Other debts (-€516,798) and Tax, wage and social debts (-€115,227)
- Tangible fixed assets -€114,151
down €114,151 (-8.4%), from €1.4m to €1.3m
of which Land and buildings: -€67,501
- Receivables within one year -€30,499
down €30,499 (-25.7%), from €118,778 to €88,279
of which Other amounts receivable: -€31,162
- Other debts -€516,798
down €516,798 (-59.4%), from €869,302 to €352,504
- Tax, wage and social debts -€115,227
down €115,227 (-96.6%), from €119,247 to €4,020
- Reserves +€108,627
up €108,627 (+18.2%), from €598,378 to €707,005
- Debts after one year -€101,369
down €101,369 (-9.0%), from €1.1m to €1.0m
- Gross operating margin -€561,263
down €561,263 (-67.3%), from €834,566 to €273,304
- Taxes -€139,377
down €139,377 (-80.7%), from €172,633 to €33,256
- Depreciation +€24,302
up €24,302 (+26.8%), from €90,610 to €114,913
- Financial income +€21,998
up €21,998 (+1703.4%), from €1,291 to €23,289
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 | €2,857,207 | €2,220,567 | -€636,641 | -22.3% |
| Fixed assets | 21/28 | €1,366,190 | €1,252,038 | -€114,151 | -8.4% |
| Tangible fixed assets | 22/27 | €1,366,190 | €1,252,038 | -€114,151 | -8.4% |
| Land and buildings | 22 | €1,156,087 | €1,088,586 | -€67,501 | -5.8% |
| Plant, machinery and equipment | 23 | - | €1,064 | +€1,064 | |
| Furniture and vehicles | 24 | €1,639 | €820 | -€819 | -50.0% |
| Leasing and similar rights | 25 | €122,255 | €77,081 | -€45,174 | -37.0% |
| Other tangible fixed assets | 26 | €86,208 | €84,486 | -€1,722 | -2.0% |
| Current assets | 29/58 | €1,491,018 | €968,529 | -€522,489 | -35.0% |
| Amounts receivable within one year | 40/41 | €118,778 | €88,279 | -€30,499 | -25.7% |
| Trade receivables | 40 | €35,491 | €36,154 | +€663 | +1.9% |
| Other amounts receivable | 41 | €83,287 | €52,125 | -€31,162 | -37.4% |
| Current investments | 50/53 | €1,000,000 | €700,000 | -€300,000 | -30.0% |
| Cash at bank and in hand | 54/58 | €369,389 | €178,058 | -€191,331 | -51.8% |
| Deferred charges and accrued income | 490/1 | €2,851 | €2,191 | -€660 | -23.1% |
| Total equity and liabilities | 10/49 | €2,857,207 | €2,220,567 | -€636,641 | -22.3% |
| Equity | 10/15 | €621,978 | €730,605 | +€108,627 | +17.5% |
| Contributions | 10/11 | €23,600 | €23,600 | = | 0.0% |
| Reserves | 13 | €598,378 | €707,005 | +€108,627 | +18.2% |
| Distributable reserves | 133 | €598,378 | €707,005 | +€108,627 | +18.2% |
| Amounts payable | 17/49 | €2,235,230 | €1,489,962 | -€745,268 | -33.3% |
| Amounts payable after more than one year | 17 | €1,125,338 | €1,023,969 | -€101,369 | -9.0% |
| Financial debts | 170/4 | €1,125,338 | €1,023,969 | -€101,369 | -9.0% |
| Amounts payable within one year | 42/48 | €1,109,892 | €465,993 | -€643,899 | -58.0% |
| Current portion of amounts payable after more than one year | 42 | €120,188 | €109,469 | -€10,719 | -8.9% |
| Trade debts | 44 | €1,155 | - | -€1,155 | |
| Suppliers | 440/4 | €1,155 | - | -€1,155 | |
| Taxes, remuneration and social security | 45 | €119,247 | €4,020 | -€115,227 | -96.6% |
| Taxes | 450/3 | €119,247 | €4,020 | -€115,227 | -96.6% |
| Other amounts payable | 47/48 | €869,302 | €352,504 | -€516,798 | -59.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €90,610 | €114,913 | +€24,302 | +26.8% |
| Other operating charges | 640/8 | €11,795 | €13,273 | +€1,478 | +12.5% |
| Gross operating margin | 9900 | €834,566 | €273,304 | -€561,263 | -67.3% |
| Operating profit (loss) | 9901 | €732,161 | €145,118 | -€587,043 | -80.2% |
| Financial income | 75/76B | €1,291 | €23,289 | +€21,998 | +1703.4% |
| Recurring financial income | 75 | €1,291 | €23,289 | +€21,998 | +1703.4% |
| Financial charges | 65/66B | €29,397 | €26,524 | -€2,872 | -9.8% |
| Recurring financial charges | 65 | €29,397 | €26,524 | -€2,872 | -9.8% |
| Profit (loss) for the period before taxes | 9903 | €704,056 | €141,883 | -€562,173 | -79.8% |
| Income taxes | 67/77 | €172,633 | €33,256 | -€139,377 | -80.7% |
| Profit (loss) for the period | 9904 | €531,423 | €108,627 | -€422,796 | -79.6% |
| Profit (loss) for the period to be appropriated | 9905 | €531,423 | €108,627 | -€422,796 | -79.6% |
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 6 October 2026 via checked.be.