TORRR 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.
TORRR Consulting
Largest movements
- Cash -€115,484
down €115,484 (-38.6%), from €299,561 to €184,077
mainly Contributions, distributions and other (-€154,601) and Other debts (-€34,773)
- Reserves -€82,112
down €82,112 (-24.3%), from €337,256 to €255,144
- Other debts -€34,773
down €34,773 (-32.1%), from €108,275 to €73,503
- Depreciation -€5,293
down €5,293 (-56.8%), from €9,321 to €4,028
- Gross operating margin -€2,386
down €2,386 (-1.7%), from €136,497 to €134,111
- Financial charges -€1,872
down €1,872 (-21.8%), from €8,596 to €6,723
- Staff costs -€1,508
down €1,508 (-7.0%), from €21,442 to €19,933
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 | €507,900 | €393,484 | -€114,416 | -22.5% |
| Fixed assets | 21/28 | €10,094 | €6,066 | -€4,028 | -39.9% |
| Tangible fixed assets | 22/27 | €10,094 | €6,066 | -€4,028 | -39.9% |
| Plant, machinery and equipment | 23 | €878 | €598 | -€280 | -31.9% |
| Furniture and vehicles | 24 | €9,216 | €5,468 | -€3,748 | -40.7% |
| Current assets | 29/58 | €497,807 | €387,419 | -€110,388 | -22.2% |
| Amounts receivable within one year | 40/41 | €24,221 | €29,236 | +€5,015 | +20.7% |
| Trade receivables | 40 | €23,737 | €28,532 | +€4,795 | +20.2% |
| Other amounts receivable | 41 | €483 | €704 | +€221 | +45.7% |
| Current investments | 50/53 | €172,615 | €172,615 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €299,561 | €184,077 | -€115,484 | -38.6% |
| Deferred charges and accrued income | 490/1 | €1,410 | €1,490 | +€80 | +5.7% |
| Total equity and liabilities | 10/49 | €507,900 | €393,484 | -€114,416 | -22.5% |
| Equity | 10/15 | €357,716 | €275,604 | -€82,112 | -23.0% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €337,256 | €255,144 | -€82,112 | -24.3% |
| Distributable reserves | 133 | €337,256 | €255,144 | -€82,112 | -24.3% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €150,185 | €117,880 | -€32,304 | -21.5% |
| Amounts payable within one year | 42/48 | €141,745 | €111,445 | -€30,300 | -21.4% |
| Trade debts | 44 | €5,201 | €6,270 | +€1,069 | +20.6% |
| Suppliers | 440/4 | €5,201 | €6,270 | +€1,069 | +20.6% |
| Taxes, remuneration and social security | 45 | €28,269 | €31,673 | +€3,404 | +12.0% |
| Taxes | 450/3 | €27,439 | €31,093 | +€3,654 | +13.3% |
| Remuneration and social security | 454/9 | €830 | €579 | -€250 | -30.2% |
| Other amounts payable | 47/48 | €108,275 | €73,503 | -€34,773 | -32.1% |
| Accrued charges and deferred income | 492/3 | €8,439 | €6,435 | -€2,005 | -23.8% |
| Remuneration, social security and pensions | 62 | €21,442 | €19,933 | -€1,508 | -7.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,321 | €4,028 | -€5,293 | -56.8% |
| Other operating charges | 640/8 | €2,195 | €1,035 | -€1,160 | -52.9% |
| Gross operating margin | 9900 | €136,497 | €134,111 | -€2,386 | -1.7% |
| Operating profit (loss) | 9901 | €103,539 | €109,114 | +€5,575 | +5.4% |
| Financial income | 75/76B | €347 | €0 | -€347 | -100% |
| Recurring financial income | 75 | €347 | €0 | -€347 | -100% |
| Financial charges | 65/66B | €8,596 | €6,723 | -€1,872 | -21.8% |
| Recurring financial charges | 65 | €8,596 | €6,723 | -€1,872 | -21.8% |
| Profit (loss) for the period before taxes | 9903 | €95,290 | €102,391 | +€7,101 | +7.5% |
| Income taxes | 67/77 | €28,792 | €29,902 | +€1,110 | +3.9% |
| Profit (loss) for the period | 9904 | €66,498 | €72,489 | +€5,991 | +9.0% |
| Profit (loss) for the period to be appropriated | 9905 | €66,498 | €72,489 | +€5,991 | +9.0% |
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 21 October 2026 via checked.be.