TPA CONSULT: what changed
What changed
TPA CONSULT
NACE 69.201, Certified accountants and tax accountants
filed annual accounts (NBB)
Net result for the year
€61,407
2024 · €77,222-€15,815
Equity
€223,838
2024 · €162,430+€61,407
Cash
€181,003
2024 · €60,766+€120,236
Balance sheet total
€304,901
2024 · €214,799+€90,103
Largest movements
Assets
- Cash +€120,236
up €120,236 (+198%), from €60,766 to €181,003
mainly Net result for the year (+€61,407) and Tax, wage and social debts (+€27,077)
- Receivables within one year -€26,567
down €26,567 (-55.3%), from €48,001 to €21,433
of which Trade receivables: -€26,574
- Tangible fixed assets -€4,210
down €4,210 (-75.2%), from €5,595 to €1,385
Equity and liabilities
- Reserves +€60,000
up €60,000 (+38.7%), from €155,000 to €215,000
- Tax, wage and social debts +€27,077
up €27,077 (+57.3%), from €47,227 to €74,304
of which Taxes: +€27,077
Income statement
- Gross operating margin -€23,221
down €23,221 (-20.7%), from €112,101 to €88,880
- Taxes -€6,365
down €6,365 (-20.6%), from €30,952 to €24,587
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€77,222
Gross operating margin
-€23,221
Other operating charges
-€23
Financial income
+€1,112
Financial charges
-€48
Taxes
+€6,365
Result 2025
€61,407
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€120,236
Investment
€0
Financing
€0
Cash 2024
€60,766
From operations (derived)
+€120,236
Net result for the year
+€61,407
Depreciation
+€4,210
Receivables within one year
+€26,567
Deferred charges and accrued income
-€643
Trade debts
+€973
Tax, wage and social debts
+€27,077
Other debts
+€581
Accrued charges and deferred income
+€65
Cash 2025
€181,003
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €214,799 | €304,901 | +€90,103 | +41.9% |
| Fixed assets | 21/28 | €5,595 | €1,385 | -€4,210 | -75.2% |
| Tangible fixed assets | 22/27 | €5,595 | €1,385 | -€4,210 | -75.2% |
| Furniture and vehicles | 24 | €5,595 | €1,385 | -€4,210 | -75.2% |
| Current assets | 29/58 | €209,204 | €303,516 | +€94,312 | +45.1% |
| Amounts receivable within one year | 40/41 | €48,001 | €21,433 | -€26,567 | -55.3% |
| Trade receivables | 40 | €47,998 | €21,424 | -€26,574 | -55.4% |
| Other amounts receivable | 41 | €3 | €9 | +€7 | +259% |
| Current investments | 50/53 | €100,000 | €100,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €60,766 | €181,003 | +€120,236 | +198% |
| Deferred charges and accrued income | 490/1 | €437 | €1,080 | +€643 | +147% |
| Total equity and liabilities | 10/49 | €214,799 | €304,901 | +€90,103 | +41.9% |
| Equity | 10/15 | €162,430 | €223,838 | +€61,407 | +37.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €155,000 | €215,000 | +€60,000 | +38.7% |
| Distributable reserves | 133 | €155,000 | €215,000 | +€60,000 | +38.7% |
| Profit (loss) carried forward | 14 | €2,430 | €3,838 | +€1,407 | +57.9% |
| Amounts payable | 17/49 | €52,368 | €81,064 | +€28,695 | +54.8% |
| Amounts payable within one year | 42/48 | €52,368 | €80,999 | +€28,630 | +54.7% |
| Trade debts | 44 | €689 | €1,662 | +€973 | +141% |
| Suppliers | 440/4 | €689 | €1,662 | +€973 | +141% |
| Taxes, remuneration and social security | 45 | €47,227 | €74,304 | +€27,077 | +57.3% |
| Taxes | 450/3 | €47,227 | €74,304 | +€27,077 | +57.3% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €4,452 | €5,033 | +€581 | +13.1% |
| Accrued charges and deferred income | 492/3 | €0 | €65 | +€65 | |
| Turnover | 70 | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €0 | = | |
| Remuneration, social security and pensions | 62 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,210 | €4,210 | = | 0.0% |
| Other operating charges | 640/8 | €663 | €686 | +€23 | +3.4% |
| Gross operating margin | 9900 | €112,101 | €88,880 | -€23,221 | -20.7% |
| Operating profit (loss) | 9901 | €107,229 | €83,985 | -€23,244 | -21.7% |
| Financial income | 75/76B | €999 | €2,111 | +€1,112 | +111% |
| Recurring financial income | 75 | €999 | €2,111 | +€1,112 | +111% |
| Financial charges | 65/66B | €54 | €101 | +€48 | +88.1% |
| Recurring financial charges | 65 | €54 | €101 | +€48 | +88.1% |
| Profit (loss) for the period before taxes | 9903 | €108,174 | €85,994 | -€22,179 | -20.5% |
| Income taxes | 67/77 | €30,952 | €24,587 | -€6,365 | -20.6% |
| Profit (loss) for the period | 9904 | €77,222 | €61,407 | -€15,815 | -20.5% |
| Profit (loss) for the period to be appropriated | 9905 | €77,222 | €61,407 | -€15,815 | -20.5% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.