TOS 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.
TOS Consulting
Largest movements
- Receivables within one year +€45,373
up €45,373 (+57.6%), from €78,817 to €124,190
of which Other amounts receivable: +€33,149
- Deferred charges and accrued income +€12,838
up €12,838 (+231%), from €5,554 to €18,392
- Cash +€11,240
up €11,240 (+125%), from €8,967 to €20,206
mainly Net result for the year (+€39,037) and Tax, wage and social debts (+€21,692)
- Tangible fixed assets +€8,842
up €8,842 (+161%), from €5,478 to €14,320
of which Furniture and vehicles: +€9,483
- Reserves +€38,339
up €38,339 (+207%), from €18,478 to €56,817
- Tax, wage and social debts +€21,692
up €21,692 (+44.0%), from €49,305 to €70,997
of which Remuneration and social security: +€17,720
- Current portion of long-term debt +€14,220
new in 2025: €14,220
- Trade debts +€11,981
up €11,981 (+64.5%), from €18,578 to €30,558
- Short-term financial debts -€9,000
down €9,000 (-94.6%), from €9,516 to €516
- Gross operating margin +€214,118
up €214,118 (+86.5%), from €247,396 to €461,514
- Staff costs +€153,607
up €153,607 (+64.8%), from €237,003 to €390,610
- Taxes +€18,029
up €18,029 (+506%), from €3,562 to €21,591
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 | €99,179 | €177,108 | +€77,930 | +78.6% |
| Fixed assets | 21/28 | €5,841 | €14,320 | +€8,479 | +145% |
| Tangible fixed assets | 22/27 | €5,478 | €14,320 | +€8,842 | +161% |
| Plant, machinery and equipment | 23 | €1,405 | €924 | -€480 | -34.2% |
| Furniture and vehicles | 24 | €3,642 | €13,124 | +€9,483 | +260% |
| Other tangible fixed assets | 26 | €432 | €271 | -€160 | -37.1% |
| Financial fixed assets | 28 | €363 | €0 | -€363 | -100% |
| Current assets | 29/58 | €93,338 | €162,788 | +€69,451 | +74.4% |
| Amounts receivable within one year | 40/41 | €78,817 | €124,190 | +€45,373 | +57.6% |
| Trade receivables | 40 | €44,199 | €56,423 | +€12,224 | +27.7% |
| Other amounts receivable | 41 | €34,618 | €67,767 | +€33,149 | +95.8% |
| Cash at bank and in hand | 54/58 | €8,967 | €20,206 | +€11,240 | +125% |
| Deferred charges and accrued income | 490/1 | €5,554 | €18,392 | +€12,838 | +231% |
| Total equity and liabilities | 10/49 | €99,179 | €177,108 | +€77,930 | +78.6% |
| Equity | 10/15 | €21,780 | €60,817 | +€39,037 | +179% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €18,478 | €56,817 | +€38,339 | +207% |
| Distributable reserves | 133 | €18,478 | €56,817 | +€38,339 | +207% |
| Profit (loss) carried forward | 14 | -€698 | €0 | +€698 | |
| Amounts payable | 17/49 | €77,399 | €116,291 | +€38,892 | +50.2% |
| Amounts payable within one year | 42/48 | €77,399 | €116,291 | +€38,892 | +50.2% |
| Current portion of amounts payable after more than one year | 42 | - | €14,220 | +€14,220 | |
| Financial debts | 43 | €9,516 | €516 | -€9,000 | -94.6% |
| Credit institutions | 430/8 | €9,516 | €516 | -€9,000 | -94.6% |
| Trade debts | 44 | €18,578 | €30,558 | +€11,981 | +64.5% |
| Suppliers | 440/4 | €18,578 | €30,558 | +€11,981 | +64.5% |
| Taxes, remuneration and social security | 45 | €49,305 | €70,997 | +€21,692 | +44.0% |
| Taxes | 450/3 | €21,960 | €25,931 | +€3,971 | +18.1% |
| Remuneration and social security | 454/9 | €27,345 | €45,065 | +€17,720 | +64.8% |
| Remuneration, social security and pensions | 62 | €237,003 | €390,610 | +€153,607 | +64.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,848 | €5,781 | +€3,933 | +213% |
| Other operating charges | 640/8 | €4,597 | €1,984 | -€2,613 | -56.8% |
| Gross operating margin | 9900 | €247,396 | €461,514 | +€214,118 | +86.5% |
| Operating profit (loss) | 9901 | €3,949 | €63,139 | +€59,191 | +1,499% |
| Financial income | 75/76B | €1,379 | €2,985 | +€1,606 | +116% |
| Recurring financial income | 75 | €1,379 | €2,985 | +€1,606 | +116% |
| Financial charges | 65/66B | €3,807 | €5,497 | +€1,690 | +44.4% |
| Recurring financial charges | 65 | €3,807 | €5,497 | +€1,690 | +44.4% |
| Profit (loss) for the period before taxes | 9903 | €1,521 | €60,628 | +€59,107 | +3,887% |
| Income taxes | 67/77 | €3,562 | €21,591 | +€18,029 | +506% |
| Profit (loss) for the period | 9904 | -€2,041 | €39,037 | +€41,078 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,041 | €39,037 | +€41,078 |
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 24 October 2026 via checked.be.