TP CONSULTING: what changed
Two fiscal 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.
TP CONSULTING
Largest movements
- Receivables within one year +€17,836
up €17,836 (+11.2%), from €158,595 to €176,431
of which Trade receivables: +€15,725
- Receivables after one year -€10,000
down €10,000 (-21.1%), from €47,500 to €37,500
- Trade debts +€8,091
up €8,091 (+181.3%), from €4,462 to €12,553
- Tax, wage and social debts -€6,390
down €6,390 (-49.4%), from €12,939 to €6,549
- Debts after one year +€4,568
new in 2025: €4,568
- Current portion of long-term debt +€3,555
up €3,555 (+534.6%), from €665 to €4,220
- Short-term financial debts -€2,867
down €2,867 (-55.5%), from €5,169 to €2,302
- Gross operating margin -€28,009
down €28,009 (-61.2%), from €45,765 to €17,756
- Taxes -€7,257
down €7,257 (-71.5%), from €10,145 to €2,888
- Depreciation +€1,386
up €1,386 (+13.6%), from €10,224 to €11,610
- Financial charges +€1,329
up €1,329 (+378.6%), from €351 to €1,680
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 | €218,626 | €228,515 | +€9,889 | +4.5% |
| Fixed assets | 21/28 | €12,522 | €14,575 | +€2,053 | +16.4% |
| Tangible fixed assets | 22/27 | €12,497 | €14,550 | +€2,053 | +16.4% |
| Plant, machinery and equipment | 23 | €5,281 | €3,748 | -€1,533 | -29.0% |
| Furniture and vehicles | 24 | €7,216 | €10,802 | +€3,586 | +49.7% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €206,104 | €213,940 | +€7,836 | +3.8% |
| Amounts receivable after more than one year | 29 | €47,500 | €37,500 | -€10,000 | -21.1% |
| Other amounts receivable | 291 | €47,500 | €37,500 | -€10,000 | -21.1% |
| Amounts receivable within one year | 40/41 | €158,595 | €176,431 | +€17,836 | +11.2% |
| Trade receivables | 40 | €136,399 | €152,124 | +€15,725 | +11.5% |
| Other amounts receivable | 41 | €22,196 | €24,307 | +€2,111 | +9.5% |
| Cash at bank and in hand | 54/58 | €9 | €9 | = | 0.0% |
| Total equity and liabilities | 10/49 | €218,626 | €228,515 | +€9,889 | +4.5% |
| Equity | 10/15 | €156,280 | €158,408 | +€2,128 | +1.4% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Capital | 10 | €19,000 | €19,000 | = | 0.0% |
| Issued capital | 100 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €137,280 | €139,408 | +€2,128 | +1.6% |
| Non-distributable reserves | 130/1 | €71,157 | €73,285 | +€2,128 | +3.0% |
| Legal reserve | 130 | €1,900 | €1,900 | = | 0.0% |
| Other | 1319 | €69,257 | €71,385 | +€2,128 | +3.1% |
| Distributable reserves | 133 | €66,123 | €66,123 | = | 0.0% |
| Amounts payable | 17/49 | €62,346 | €70,107 | +€7,761 | +12.4% |
| Amounts payable after more than one year | 17 | - | €4,568 | +€4,568 | |
| Financial debts | 170/4 | - | €4,568 | +€4,568 | |
| Amounts payable within one year | 42/48 | €62,346 | €65,539 | +€3,193 | +5.1% |
| Current portion of amounts payable after more than one year | 42 | €665 | €4,220 | +€3,555 | +534.6% |
| Financial debts | 43 | €5,169 | €2,302 | -€2,867 | -55.5% |
| Credit institutions | 430/8 | €5,169 | €2,302 | -€2,867 | -55.5% |
| Trade debts | 44 | €4,462 | €12,553 | +€8,091 | +181.3% |
| Suppliers | 440/4 | €4,462 | €12,553 | +€8,091 | +181.3% |
| Taxes, remuneration and social security | 45 | €12,939 | €6,549 | -€6,390 | -49.4% |
| Taxes | 450/3 | €12,939 | €6,549 | -€6,390 | -49.4% |
| Other amounts payable | 47/48 | €39,111 | €39,915 | +€804 | +2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,224 | €11,610 | +€1,386 | +13.6% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €45,765 | €17,756 | -€28,009 | -61.2% |
| Operating profit (loss) | 9901 | €35,157 | €5,759 | -€29,398 | -83.6% |
| Financial income | 75/76B | €1,187 | €937 | -€250 | -21.1% |
| Recurring financial income | 75 | €1,187 | €937 | -€250 | -21.1% |
| Financial charges | 65/66B | €351 | €1,680 | +€1,329 | +378.6% |
| Recurring financial charges | 65 | €351 | €1,680 | +€1,329 | +378.6% |
| Profit (loss) for the period before taxes | 9903 | €35,993 | €5,016 | -€30,977 | -86.1% |
| Income taxes | 67/77 | €10,145 | €2,888 | -€7,257 | -71.5% |
| Profit (loss) for the period | 9904 | €25,848 | €2,128 | -€23,720 | -91.8% |
| Profit (loss) for the period to be appropriated | 9905 | €25,848 | €2,128 | -€23,720 | -91.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.