TOC CONSULTING: 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.
TOC CONSULTING
Largest movements
- Tangible fixed assets +€42,600
up €42,600 (+311.2%), from €13,689 to €56,288
- Cash +€34,673
up €34,673 (+25.7%), from €134,743 to €169,416
mainly Net result for the year (+€101,500) and Debts after one year (+€40,673)
- Receivables within one year -€19,560
down €19,560 (-53.1%), from €36,828 to €17,268
of which Other amounts receivable: -€16,723
- Reserves +€71,269
up €71,269 (+69.2%), from €103,000 to €174,269
- Debts after one year +€40,673
up €40,673 (+5843.7%), from €696 to €41,369
- Other debts -€38,760
down €38,760 (-100.0%), from €38,760 to €0
- Tax, wage and social debts -€9,246
down €9,246 (-38.5%), from €24,020 to €14,774
- Trade debts -€6,688
down €6,688 (-100.0%), from €6,688 to €0
- Depreciation -€5,510
down €5,510 (-82.9%), from €6,642 to €1,133
- Other operating charges +€4,178
up €4,178 (+926.1%), from €451 to €4,629
- Taxes -€2,949
down €2,949 (-6.8%), from €43,224 to €40,275
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 | €185,260 | €244,688 | +€59,429 | +32.1% |
| Fixed assets | 21/28 | €13,689 | €56,288 | +€42,600 | +311.2% |
| Tangible fixed assets | 22/27 | €13,689 | €56,288 | +€42,600 | +311.2% |
| Furniture and vehicles | 24 | €13,689 | €56,288 | +€42,600 | +311.2% |
| Current assets | 29/58 | €171,571 | €188,400 | +€16,829 | +9.8% |
| Amounts receivable within one year | 40/41 | €36,828 | €17,268 | -€19,560 | -53.1% |
| Trade receivables | 40 | €20,004 | €17,168 | -€2,837 | -14.2% |
| Other amounts receivable | 41 | €16,824 | €100 | -€16,723 | -99.4% |
| Cash at bank and in hand | 54/58 | €134,743 | €169,416 | +€34,673 | +25.7% |
| Deferred charges and accrued income | 490/1 | - | €1,716 | +€1,716 | |
| Total equity and liabilities | 10/49 | €185,260 | €244,688 | +€59,429 | +32.1% |
| Equity | 10/15 | €106,090 | €177,359 | +€71,269 | +67.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €103,000 | €174,269 | +€71,269 | +69.2% |
| Distributable reserves | 133 | €103,000 | €174,269 | +€71,269 | +69.2% |
| Profit (loss) carried forward | 14 | €90 | €90 | = | 0.0% |
| Amounts payable | 17/49 | €79,169 | €67,329 | -€11,840 | -15.0% |
| Amounts payable after more than one year | 17 | €696 | €41,369 | +€40,673 | +5843.7% |
| Financial debts | 170/4 | €696 | €41,369 | +€40,673 | +5843.7% |
| Amounts payable within one year | 42/48 | €77,777 | €25,263 | -€52,513 | -67.5% |
| Current portion of amounts payable after more than one year | 42 | €8,309 | €10,489 | +€2,181 | +26.2% |
| Trade debts | 44 | €6,688 | €0 | -€6,688 | -100.0% |
| Suppliers | 440/4 | €6,688 | €0 | -€6,688 | -100.0% |
| Taxes, remuneration and social security | 45 | €24,020 | €14,774 | -€9,246 | -38.5% |
| Taxes | 450/3 | €24,020 | €14,774 | -€9,246 | -38.5% |
| Other amounts payable | 47/48 | €38,760 | €0 | -€38,760 | -100.0% |
| Accrued charges and deferred income | 492/3 | €697 | €697 | = | 0.0% |
| Remuneration, social security and pensions | 62 | - | €250 | +€250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,642 | €1,133 | -€5,510 | -82.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €720 | +€720 | |
| Other operating charges | 640/8 | €451 | €4,629 | +€4,178 | +926.1% |
| Non-recurring operating charges | 66A | - | €5,401 | +€5,401 | |
| Gross operating margin | 9900 | €154,128 | €154,442 | +€314 | +0.2% |
| Operating profit (loss) | 9901 | €147,034 | €142,309 | -€4,725 | -3.2% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €753 | €534 | -€220 | -29.2% |
| Recurring financial charges | 65 | €753 | €534 | -€220 | -29.2% |
| Profit (loss) for the period before taxes | 9903 | €146,281 | €141,775 | -€4,505 | -3.1% |
| Income taxes | 67/77 | €43,224 | €40,275 | -€2,949 | -6.8% |
| Profit (loss) for the period | 9904 | €103,057 | €101,500 | -€1,557 | -1.5% |
| Profit (loss) for the period to be appropriated | 9905 | €103,057 | €101,500 | -€1,557 | -1.5% |
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 5 October 2026 via checked.be.