TNL CONSULTING: 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.
TNL CONSULTING
Largest movements
- Receivables after one year +€30,000
new in 2024: €30,000
- Cash -€15,082
down €15,082 (-28.3%), from €53,363 to €38,280
mainly Receivables after one year (-€30,000) and Investment in fixed assets (net) (-€3,000)
- Financial fixed assets +€3,000
new in 2024: €3,000
- Tangible fixed assets -€2,437
down €2,437 (-12.3%), from €19,756 to €17,319
of which Land and buildings: -€18,588
- Profit (loss) carried forward +€17,819
up €17,819 (+30.3%), from €58,819 to €76,638
- Debts after one year -€2,941
down €2,941 (-29.2%), from €10,062 to €7,121
- Gross operating margin -€10,847
down €10,847 (-27.3%), from €39,770 to €28,922
- Taxes -€2,319
down €2,319 (-35.4%), from €6,549 to €4,230
- Depreciation +€829
up €829 (+51.6%), from €1,607 to €2,437
- Other operating charges -€751
down €751 (-15.6%), from €4,813 to €4,062
- Financial charges -€595
down €595 (-44.4%), from €1,339 to €744
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.
Derived cash bridge
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 | €97,620 | €113,260 | +€15,640 | +16.0% |
| Fixed assets | 21/28 | €19,756 | €20,319 | +€563 | +2.9% |
| Tangible fixed assets | 22/27 | €19,756 | €17,319 | -€2,437 | -12.3% |
| Land and buildings | 22 | €18,588 | - | -€18,588 | |
| Furniture and vehicles | 24 | €1,168 | €739 | -€429 | -36.7% |
| Other tangible fixed assets | 26 | - | €16,581 | +€16,581 | |
| Financial fixed assets | 28 | - | €3,000 | +€3,000 | |
| Current assets | 29/58 | €77,864 | €92,941 | +€15,076 | +19.4% |
| Amounts receivable after more than one year | 29 | - | €30,000 | +€30,000 | |
| Other amounts receivable | 291 | - | €30,000 | +€30,000 | |
| Amounts receivable within one year | 40/41 | €24,501 | €24,383 | -€119 | -0.5% |
| Trade receivables | 40 | €18,376 | €15,701 | -€2,675 | -14.6% |
| Other amounts receivable | 41 | €6,125 | €8,682 | +€2,557 | +41.7% |
| Cash at bank and in hand | 54/58 | €53,363 | €38,280 | -€15,082 | -28.3% |
| Deferred charges and accrued income | 490/1 | - | €277 | +€277 | |
| Total equity and liabilities | 10/49 | €97,620 | €113,260 | +€15,640 | +16.0% |
| Equity | 10/15 | €61,819 | €79,638 | +€17,819 | +28.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €58,819 | €76,638 | +€17,819 | +30.3% |
| Amounts payable | 17/49 | €35,801 | €33,622 | -€2,179 | -6.1% |
| Amounts payable after more than one year | 17 | €10,062 | €7,121 | -€2,941 | -29.2% |
| Financial debts | 170/4 | €10,062 | €7,121 | -€2,941 | -29.2% |
| Amounts payable within one year | 42/48 | €25,557 | €26,501 | +€944 | +3.7% |
| Current portion of amounts payable after more than one year | 42 | €2,811 | €2,941 | +€129 | +4.6% |
| Trade debts | 44 | €2,310 | €1,460 | -€850 | -36.8% |
| Suppliers | 440/4 | €2,310 | €1,460 | -€850 | -36.8% |
| Taxes, remuneration and social security | 45 | €20,435 | €20,986 | +€550 | +2.7% |
| Taxes | 450/3 | €20,435 | €20,986 | +€550 | +2.7% |
| Other amounts payable | 47/48 | - | €1,115 | +€1,115 | |
| Accrued charges and deferred income | 492/3 | €183 | - | -€183 | |
| Non-recurring operating income | 76A | €6,096 | - | -€6,096 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,607 | €2,437 | +€829 | +51.6% |
| Other operating charges | 640/8 | €4,813 | €4,062 | -€751 | -15.6% |
| Operating charges capitalised as restructuring costs | 649 | €0 | €0 | = | |
| Gross operating margin | 9900 | €39,770 | €28,922 | -€10,847 | -27.3% |
| Operating profit (loss) | 9901 | €33,349 | €22,424 | -€10,926 | -32.8% |
| Financial income | 75/76B | €448 | €370 | -€79 | -17.6% |
| Recurring financial income | 75 | €448 | €370 | -€79 | -17.6% |
| Financial charges | 65/66B | €1,339 | €744 | -€595 | -44.4% |
| Recurring financial charges | 65 | €1,339 | €744 | -€595 | -44.4% |
| Profit (loss) for the period before taxes | 9903 | €32,459 | €22,049 | -€10,410 | -32.1% |
| Income taxes | 67/77 | €6,549 | €4,230 | -€2,319 | -35.4% |
| Profit (loss) for the period | 9904 | €25,909 | €17,819 | -€8,090 | -31.2% |
| Profit (loss) for the period to be appropriated | 9905 | €25,909 | €17,819 | -€8,090 | -31.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.