Tor 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.
Tor Consulting
Largest movements
- Tangible fixed assets -€22,441
down €22,441 (-37.9%), from €59,215 to €36,774
- Receivables within one year +€2,726
up €2,726 (+20.0%), from €13,615 to €16,341
of which Trade receivables: +€2,723
- Debts after one year -€9,308
down €9,308 (-52.2%), from €17,839 to €8,531
- Current portion of long-term debt -€5,648
down €5,648 (-37.8%), from €14,956 to €9,308
- Profit (loss) carried forward -€3,056
down €3,056 (-5.5%), from €55,230 to €52,173
- Short-term financial debts -€1,348
down €1,348 (-72.0%), from €1,873 to €525
- Gross operating margin +€9,995
up €9,995 (+22.0%), from €45,422 to €55,417
- Purchases and services -€8,514
down €8,514 (-7.2%), from €117,916 to €109,402
- Taxes -€6,082
down €6,082 (-77.5%), from €7,845 to €1,763
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 | €112,270 | €93,271 | -€19,000 | -16.9% |
| Fixed assets | 21/28 | €59,293 | €36,852 | -€22,441 | -37.8% |
| Tangible fixed assets | 22/27 | €59,215 | €36,774 | -€22,441 | -37.9% |
| Furniture and vehicles | 24 | €59,215 | €36,774 | -€22,441 | -37.9% |
| Financial fixed assets | 28 | €77 | €77 | = | 0.0% |
| Current assets | 29/58 | €52,978 | €56,419 | +€3,442 | +6.5% |
| Amounts receivable within one year | 40/41 | €13,615 | €16,341 | +€2,726 | +20.0% |
| Trade receivables | 40 | €13,228 | €15,950 | +€2,723 | +20.6% |
| Other amounts receivable | 41 | €387 | €391 | +€3 | +0.9% |
| Cash at bank and in hand | 54/58 | €39,363 | €40,078 | +€716 | +1.8% |
| Total equity and liabilities | 10/49 | €112,270 | €93,271 | -€19,000 | -16.9% |
| Equity | 10/15 | €75,690 | €72,633 | -€3,056 | -4.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €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 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €55,230 | €52,173 | -€3,056 | -5.5% |
| Amounts payable | 17/49 | €36,580 | €20,637 | -€15,943 | -43.6% |
| Amounts payable after more than one year | 17 | €17,839 | €8,531 | -€9,308 | -52.2% |
| Financial debts | 170/4 | €17,839 | €8,531 | -€9,308 | -52.2% |
| Amounts payable within one year | 42/48 | €18,742 | €12,107 | -€6,635 | -35.4% |
| Current portion of amounts payable after more than one year | 42 | €14,956 | €9,308 | -€5,648 | -37.8% |
| Financial debts | 43 | €1,873 | €525 | -€1,348 | -72.0% |
| Credit institutions | 430/8 | €1,873 | €525 | -€1,348 | -72.0% |
| Trade debts | 44 | €1,913 | €1,873 | -€40 | -2.1% |
| Suppliers | 440/4 | €1,913 | €1,873 | -€40 | -2.1% |
| Taxes, remuneration and social security | 45 | - | €400 | +€400 | |
| Taxes | 450/3 | - | €400 | +€400 | |
| Turnover | 70 | €163,338 | €164,819 | +€1,481 | +0.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €117,916 | €109,402 | -€8,514 | -7.2% |
| Remuneration, social security and pensions | 62 | €540 | €328 | -€212 | -39.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,503 | €26,754 | +€250 | +0.9% |
| Other operating charges | 640/8 | €8,782 | €8,805 | +€23 | +0.3% |
| Gross operating margin | 9900 | €45,422 | €55,417 | +€9,995 | +22.0% |
| Operating profit (loss) | 9901 | €9,597 | €19,531 | +€9,934 | +104% |
| Financial income | 75/76B | €58 | €153 | +€95 | +164% |
| Recurring financial income | 75 | €58 | €153 | +€95 | +164% |
| Financial charges | 65/66B | €1,246 | €976 | -€270 | -21.7% |
| Recurring financial charges | 65 | €1,246 | €976 | -€270 | -21.7% |
| Profit (loss) for the period before taxes | 9903 | €8,408 | €18,707 | +€10,299 | +122% |
| Income taxes | 67/77 | €7,845 | €1,763 | -€6,082 | -77.5% |
| Profit (loss) for the period | 9904 | €563 | €16,944 | +€16,381 | +2,911% |
| Profit (loss) for the period to be appropriated | 9905 | €563 | €16,944 | +€16,381 | +2,911% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.