TNS 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.
TNS CONSULTING
Largest movements
- Tangible fixed assets -€24,506
no longer reported in 2025 (was €24,506)
of which Furniture and vehicles: -€24,219
- Cash -€19,693
down €19,693 (-99.2%), from €19,846 to €153
mainly Net result for the year (-€23,142) and Debts after one year (-€12,454)
- Receivables within one year -€4,020
down €4,020 (-8.5%), from €47,089 to €43,069
of which Other amounts receivable: -€4,020
- Reserves -€23,142
down €23,142 (-39.0%), from €59,338 to €36,196
- Debts after one year -€12,454
no longer reported in 2025 (was €12,454)
- Current portion of long-term debt -€10,144
no longer reported in 2025 (was €10,144)
- Tax, wage and social debts -€8,694
no longer reported in 2025 (was €8,694)
- Trade debts +€6,215
up €6,215 (+767%), from €810 to €7,025
- Gross operating margin -€33,382
down €33,382 (-99.1%), from €33,685 to €303
- Other operating charges +€24,089
up €24,089 (+28,984%), from €83 to €24,172
- Taxes -€19,201
no longer reported in 2025 (was €19,201)
- Depreciation -€8,096
down €8,096 (-96.6%), from €8,383 to €287
- Turnover +€1,080
new in 2025: €1,080
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 | €91,441 | €43,222 | -€48,219 | -52.7% |
| Fixed assets | 21/28 | €24,506 | - | -€24,506 | |
| Tangible fixed assets | 22/27 | €24,506 | - | -€24,506 | |
| Plant, machinery and equipment | 23 | €287 | - | -€287 | |
| Furniture and vehicles | 24 | €24,219 | - | -€24,219 | |
| Current assets | 29/58 | €66,935 | €43,222 | -€23,713 | -35.4% |
| Amounts receivable within one year | 40/41 | €47,089 | €43,069 | -€4,020 | -8.5% |
| Trade receivables | 40 | €2,310 | €2,310 | = | 0.0% |
| Other amounts receivable | 41 | €44,779 | €40,759 | -€4,020 | -9.0% |
| Cash at bank and in hand | 54/58 | €19,846 | €153 | -€19,693 | -99.2% |
| Total equity and liabilities | 10/49 | €91,441 | €43,222 | -€48,219 | -52.7% |
| Equity | 10/15 | €59,339 | €36,197 | -€23,142 | -39.0% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €59,338 | €36,196 | -€23,142 | -39.0% |
| Distributable reserves | 133 | €59,338 | €36,196 | -€23,142 | -39.0% |
| Amounts payable | 17/49 | €32,102 | €7,025 | -€25,077 | -78.1% |
| Amounts payable after more than one year | 17 | €12,454 | - | -€12,454 | |
| Financial debts | 170/4 | €12,454 | - | -€12,454 | |
| Amounts payable within one year | 42/48 | €19,648 | €7,025 | -€12,623 | -64.2% |
| Current portion of amounts payable after more than one year | 42 | €10,144 | - | -€10,144 | |
| Trade debts | 44 | €810 | €7,025 | +€6,215 | +767% |
| Suppliers | 440/4 | €810 | €7,025 | +€6,215 | +767% |
| Taxes, remuneration and social security | 45 | €8,694 | - | -€8,694 | |
| Taxes | 450/3 | €8,694 | - | -€8,694 | |
| Turnover | 70 | - | €1,080 | +€1,080 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €777 | +€777 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,383 | €287 | -€8,096 | -96.6% |
| Other operating charges | 640/8 | €83 | €24,172 | +€24,089 | +28,984% |
| Gross operating margin | 9900 | €33,685 | €303 | -€33,382 | -99.1% |
| Operating profit (loss) | 9901 | €25,218 | -€24,155 | -€49,374 | |
| Financial income | 75/76B | €1,352 | €1,773 | +€421 | +31.1% |
| Recurring financial income | 75 | €1,352 | €1,773 | +€421 | +31.1% |
| Financial charges | 65/66B | €1,462 | €759 | -€702 | -48.1% |
| Recurring financial charges | 65 | €1,462 | €759 | -€702 | -48.1% |
| Profit (loss) for the period before taxes | 9903 | €25,109 | -€23,142 | -€48,250 | |
| Income taxes | 67/77 | €19,201 | - | -€19,201 | |
| Profit (loss) for the period | 9904 | €5,907 | -€23,142 | -€29,049 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,907 | -€23,142 | -€29,049 |
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 15 October 2026 via checked.be.