TONGLET 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.
TONGLET CONSULT
Largest movements
- Tangible fixed assets -€33,192
down €33,192 (-10.5%), from €316,860 to €283,668
of which Land and buildings: -€18,418
- Cash +€14,692
up €14,692 (+8.3%), from €176,959 to €191,651
mainly Depreciation (+€33,817) and Net result for the year (+€19,564)
- Receivables within one year -€13,799
down €13,799 (-10.0%), from €138,557 to €124,759
of which Other amounts receivable: -€16,659
- Debts after one year -€24,980
down €24,980 (-11.3%), from €221,877 to €196,897
- Reserves +€10,944
up €10,944 (+9.2%), from €118,700 to €129,644
- Tax, wage and social debts -€9,988
down €9,988 (-50.1%), from €19,920 to €9,931
of which Taxes: -€10,022
- Other debts -€7,036
down €7,036 (-46.8%), from €15,036 to €8,000
- Gross operating margin -€184,226
down €184,226 (-67.4%), from €273,377 to €89,151
- Write-downs -€96,336
down €96,336 (-85.2%), from €113,053 to €16,717
- Financial charges -€51,115
down €51,115 (-90.6%), from €56,436 to €5,321
- Taxes -€19,537
down €19,537 (-67.4%), from €29,003 to €9,466
- Depreciation +€6,984
up €6,984 (+26.0%), from €26,833 to €33,817
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 | €684,063 | €650,863 | -€33,201 | -4.9% |
| Fixed assets | 21/28 | €316,947 | €283,756 | -€33,192 | -10.5% |
| Tangible fixed assets | 22/27 | €316,860 | €283,668 | -€33,192 | -10.5% |
| Land and buildings | 22 | €284,801 | €266,383 | -€18,418 | -6.5% |
| Plant, machinery and equipment | 23 | €14,881 | €11,118 | -€3,764 | -25.3% |
| Furniture and vehicles | 24 | €17,177 | €6,167 | -€11,010 | -64.1% |
| Financial fixed assets | 28 | €88 | €88 | = | 0.0% |
| Current assets | 29/58 | €367,116 | €367,107 | -€9 | 0.0% |
| Amounts receivable within one year | 40/41 | €138,557 | €124,759 | -€13,799 | -10.0% |
| Trade receivables | 40 | €120,958 | €123,818 | +€2,860 | +2.4% |
| Other amounts receivable | 41 | €17,599 | €941 | -€16,659 | -94.7% |
| Current investments | 50/53 | €50,000 | €50,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €176,959 | €191,651 | +€14,692 | +8.3% |
| Deferred charges and accrued income | 490/1 | €1,599 | €697 | -€902 | -56.4% |
| Total equity and liabilities | 10/49 | €684,063 | €650,863 | -€33,201 | -4.9% |
| Equity | 10/15 | €394,527 | €405,535 | +€11,008 | +2.8% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Reserves | 13 | €118,700 | €129,644 | +€10,944 | +9.2% |
| Distributable reserves | 133 | €118,700 | €129,644 | +€10,944 | +9.2% |
| Profit (loss) carried forward | 14 | €261,567 | €261,631 | +€64 | 0.0% |
| Amounts payable | 17/49 | €289,536 | €245,328 | -€44,208 | -15.3% |
| Amounts payable after more than one year | 17 | €221,877 | €196,897 | -€24,980 | -11.3% |
| Financial debts | 170/4 | €221,877 | €196,897 | -€24,980 | -11.3% |
| Amounts payable within one year | 42/48 | €67,659 | €48,430 | -€19,228 | -28.4% |
| Current portion of amounts payable after more than one year | 42 | €24,484 | €24,980 | +€496 | +2.0% |
| Trade debts | 44 | €8,219 | €5,519 | -€2,700 | -32.9% |
| Suppliers | 440/4 | €8,219 | €5,519 | -€2,700 | -32.9% |
| Taxes, remuneration and social security | 45 | €19,920 | €9,931 | -€9,988 | -50.1% |
| Taxes | 450/3 | €16,729 | €6,707 | -€10,022 | -59.9% |
| Remuneration and social security | 454/9 | €3,190 | €3,225 | +€34 | +1.1% |
| Other amounts payable | 47/48 | €15,036 | €8,000 | -€7,036 | -46.8% |
| Non-recurring operating income | 76A | €26,400 | €19,371 | -€7,029 | -26.6% |
| Remuneration, social security and pensions | 62 | €2,778 | €2,505 | -€273 | -9.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,833 | €33,817 | +€6,984 | +26.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €113,053 | €16,717 | -€96,336 | -85.2% |
| Other operating charges | 640/8 | €1,897 | €1,958 | +€61 | +3.2% |
| Non-recurring operating charges | 66A | €730 | - | -€730 | |
| Gross operating margin | 9900 | €273,377 | €89,151 | -€184,226 | -67.4% |
| Operating profit (loss) | 9901 | €128,087 | €34,154 | -€93,933 | -73.3% |
| Financial income | 75/76B | €1,007 | €197 | -€810 | -80.4% |
| Recurring financial income | 75 | €1,007 | €197 | -€810 | -80.4% |
| Financial charges | 65/66B | €56,436 | €5,321 | -€51,115 | -90.6% |
| Recurring financial charges | 65 | €56,436 | €5,321 | -€51,115 | -90.6% |
| Profit (loss) for the period before taxes | 9903 | €72,658 | €29,030 | -€43,628 | -60.0% |
| Income taxes | 67/77 | €29,003 | €9,466 | -€19,537 | -67.4% |
| Profit (loss) for the period | 9904 | €43,655 | €19,564 | -€24,092 | -55.2% |
| Profit (loss) for the period to be appropriated | 9905 | €43,655 | €19,564 | -€24,092 | -55.2% |
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 27 October 2026 via checked.be.