TORREON 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.
TORREON CONSULTING
Largest movements
- Cash -€27,761
down €27,761 (-99.7%), from €27,847 to €86
mainly Net result for the year (-€19,989) and Tax, wage and social debts (-€13,112)
- Receivables within one year -€9,757
down €9,757 (-24.0%), from €40,575 to €30,818
- Stocks and contracts +€4,612
new in 2025: €4,612
- Profit (loss) carried forward -€19,989
down €19,989 (-45.2%), from €44,241 to €24,252
- Tax, wage and social debts -€13,112
down €13,112 (-61.2%), from €21,437 to €8,325
- Gross operating margin -€35,721
down €35,721, from €16,925 to -€18,796
- Taxes -€5,553
down €5,553 (-96.7%), from €5,740 to €187
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 | €69,563 | €36,143 | -€33,420 | -48.0% |
| Fixed assets | 21/28 | €1,141 | €627 | -€514 | -45.0% |
| Tangible fixed assets | 22/27 | €1,141 | €627 | -€514 | -45.0% |
| Furniture and vehicles | 24 | €1,141 | €627 | -€514 | -45.0% |
| Current assets | 29/58 | €68,422 | €35,516 | -€32,906 | -48.1% |
| Stocks and contracts in progress | 3 | - | €4,612 | +€4,612 | |
| Stocks | 30/36 | - | €4,612 | +€4,612 | |
| Amounts receivable within one year | 40/41 | €40,575 | €30,818 | -€9,757 | -24.0% |
| Other amounts receivable | 41 | €40,575 | €30,818 | -€9,757 | -24.0% |
| Cash at bank and in hand | 54/58 | €27,847 | €86 | -€27,761 | -99.7% |
| Total equity and liabilities | 10/49 | €69,563 | €36,143 | -€33,420 | -48.0% |
| Equity | 10/15 | €46,741 | €26,752 | -€19,989 | -42.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,241 | €24,252 | -€19,989 | -45.2% |
| Amounts payable | 17/49 | €22,822 | €9,391 | -€13,431 | -58.9% |
| Amounts payable within one year | 42/48 | €22,822 | €9,391 | -€13,431 | -58.9% |
| Financial debts | 43 | €393 | €352 | -€41 | -10.4% |
| Credit institutions | 430/8 | €393 | €352 | -€41 | -10.4% |
| Trade debts | 44 | €992 | €714 | -€278 | -28.0% |
| Suppliers | 440/4 | €992 | €714 | -€278 | -28.0% |
| Taxes, remuneration and social security | 45 | €21,437 | €8,325 | -€13,112 | -61.2% |
| Taxes | 450/3 | €21,437 | €8,325 | -€13,112 | -61.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €383 | €514 | +€131 | +34.2% |
| Gross operating margin | 9900 | €16,925 | -€18,796 | -€35,721 | |
| Operating profit (loss) | 9901 | €16,542 | -€19,310 | -€35,852 | |
| Financial charges | 65/66B | €342 | €492 | +€150 | +43.9% |
| Recurring financial charges | 65 | €342 | €492 | +€150 | +43.9% |
| Profit (loss) for the period before taxes | 9903 | €16,200 | -€19,802 | -€36,002 | |
| Income taxes | 67/77 | €5,740 | €187 | -€5,553 | -96.7% |
| Profit (loss) for the period | 9904 | €10,460 | -€19,989 | -€30,449 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,460 | -€19,989 | -€30,449 |
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 11 October 2026 via checked.be.