TNS CONSULT: 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.
TNS CONSULT
Largest movements
- Tangible fixed assets +€376,280
up €376,280 (+144%), from €261,163 to €637,443
of which Land and buildings: +€377,799
- Cash -€56,394
down €56,394 (-39.1%), from €144,287 to €87,893
mainly Investment in fixed assets (net) (-€411,700) and Receivables within one year (-€51,116)
- Receivables within one year +€51,116
up €51,116 (+131%), from €39,157 to €90,273
of which Other amounts receivable: +€63,227
- Current investments -€30,000
no longer reported in 2025 (was €30,000)
- Debts after one year +€320,033
up €320,033 (+151%), from €212,504 to €532,537
- Other debts +€28,427
up €28,427 (+162%), from €17,537 to €45,965
- Tax, wage and social debts -€28,041
down €28,041 (-72.1%), from €38,884 to €10,844
of which Taxes: -€35,260
- Profit (loss) carried forward +€17,724
up €17,724 (+11.7%), from €152,061 to €169,784
- Current portion of long-term debt +€17,358
up €17,358 (+115%), from €15,079 to €32,436
- Gross operating margin +€28,623
up €28,623 (+14.0%), from €205,156 to €233,779
- Depreciation +€24,452
up €24,452 (+223%), from €10,968 to €35,420
- Staff costs +€24,263
up €24,263 (+38.1%), from €63,765 to €88,027
- Other operating charges +€7,213
up €7,213 (+600%), from €1,202 to €8,415
- Financial charges +€2,881
up €2,881 (+41.0%), from €7,021 to €9,903
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 | €474,697 | €815,699 | +€341,002 | +71.8% |
| Fixed assets | 21/28 | €261,253 | €637,533 | +€376,280 | +144% |
| Tangible fixed assets | 22/27 | €261,163 | €637,443 | +€376,280 | +144% |
| Land and buildings | 22 | €259,644 | €637,443 | +€377,799 | +146% |
| Plant, machinery and equipment | 23 | €3 | - | -€3 | |
| Furniture and vehicles | 24 | €1,516 | - | -€1,516 | |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €213,444 | €178,166 | -€35,278 | -16.5% |
| Amounts receivable within one year | 40/41 | €39,157 | €90,273 | +€51,116 | +131% |
| Trade receivables | 40 | €39,157 | €27,046 | -€12,111 | -30.9% |
| Other amounts receivable | 41 | - | €63,227 | +€63,227 | |
| Current investments | 50/53 | €30,000 | - | -€30,000 | |
| Cash at bank and in hand | 54/58 | €144,287 | €87,893 | -€56,394 | -39.1% |
| Total equity and liabilities | 10/49 | €474,697 | €815,699 | +€341,002 | +71.8% |
| Equity | 10/15 | €172,521 | €190,244 | +€17,724 | +10.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | - | -€18,600 | |
| Other | 1109/19 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Other | 1319 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €152,061 | €169,784 | +€17,724 | +11.7% |
| Amounts payable | 17/49 | €302,176 | €625,455 | +€323,278 | +107% |
| Amounts payable after more than one year | 17 | €212,504 | €532,537 | +€320,033 | +151% |
| Financial debts | 170/4 | €212,504 | €532,537 | +€320,033 | +151% |
| Amounts payable within one year | 42/48 | €89,672 | €92,918 | +€3,245 | +3.6% |
| Current portion of amounts payable after more than one year | 42 | €15,079 | €32,436 | +€17,358 | +115% |
| Trade debts | 44 | €16,029 | €3,673 | -€12,356 | -77.1% |
| Suppliers | 440/4 | €16,029 | €3,673 | -€12,356 | -77.1% |
| Advances received on contracts in progress | 46 | €2,143 | - | -€2,143 | |
| Taxes, remuneration and social security | 45 | €38,884 | €10,844 | -€28,041 | -72.1% |
| Taxes | 450/3 | €35,956 | €697 | -€35,260 | -98.1% |
| Remuneration and social security | 454/9 | €2,928 | €10,147 | +€7,219 | +247% |
| Other amounts payable | 47/48 | €17,537 | €45,965 | +€28,427 | +162% |
| Remuneration, social security and pensions | 62 | €63,765 | €88,027 | +€24,263 | +38.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,968 | €35,420 | +€24,452 | +223% |
| Other operating charges | 640/8 | €1,202 | €8,415 | +€7,213 | +600% |
| Gross operating margin | 9900 | €205,156 | €233,779 | +€28,623 | +14.0% |
| Operating profit (loss) | 9901 | €129,221 | €101,916 | -€27,305 | -21.1% |
| Financial income | 75/76B | €1,346 | €2,060 | +€714 | +53.0% |
| Recurring financial income | 75 | €1,346 | €2,060 | +€714 | +53.0% |
| Financial charges | 65/66B | €7,021 | €9,903 | +€2,881 | +41.0% |
| Recurring financial charges | 65 | €7,021 | €9,903 | +€2,881 | +41.0% |
| Profit (loss) for the period before taxes | 9903 | €123,546 | €94,073 | -€29,472 | -23.9% |
| Income taxes | 67/77 | €25,759 | €26,349 | +€591 | +2.3% |
| Profit (loss) for the period | 9904 | €97,787 | €67,724 | -€30,063 | -30.7% |
| Profit (loss) for the period to be appropriated | 9905 | €97,787 | €67,724 | -€30,063 | -30.7% |
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 14 October 2026 via checked.be.