TPcontrol: 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.
TPcontrol
Largest movements
- Receivables within one year +€239,672
up €239,672 (+103.5%), from €231,627 to €471,299
of which Trade receivables: +€230,232
- Deferred charges and accrued income +€20,842
up €20,842 (+234.4%), from €8,893 to €29,736
- Intangible fixed assets +€10,757
up €10,757 (+142.5%), from €7,546 to €18,303
- Trade debts +€178,705
up €178,705 (+245.1%), from €72,917 to €251,622
- Profit (loss) carried forward +€60,049
up €60,049 (+34.6%), from €173,715 to €233,763
- Reserves +€30,000
up €30,000 (+17.5%), from €171,860 to €201,860
of which Distributable reserves: +€30,000
- Tax, wage and social debts +€29,938
up €29,938 (+36.2%), from €82,690 to €112,628
of which Taxes: +€19,191
- Debts after one year -€22,623
down €22,623 (-75.5%), from €29,960 to €7,337
- Staff costs +€79,285
up €79,285 (+19.3%), from €410,779 to €490,064
- Gross operating margin +€77,276
up €77,276 (+13.0%), from €595,027 to €672,304
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €577,812 | €851,907 | +€274,095 | +47.4% |
| Fixed assets | 21/28 | €121,287 | €131,038 | +€9,751 | +8.0% |
| Intangible fixed assets | 21 | €7,546 | €18,303 | +€10,757 | +142.5% |
| Tangible fixed assets | 22/27 | €113,178 | €112,173 | -€1,005 | -0.9% |
| Land and buildings | 22 | €17,189 | €23,990 | +€6,801 | +39.6% |
| Plant, machinery and equipment | 23 | €16,207 | €16,741 | +€534 | +3.3% |
| Furniture and vehicles | 24 | €79,781 | €71,441 | -€8,340 | -10.5% |
| Financial fixed assets | 28 | €563 | €563 | = | 0.0% |
| Current assets | 29/58 | €456,525 | €720,869 | +€264,344 | +57.9% |
| Stocks and contracts in progress | 3 | €21,643 | €26,229 | +€4,586 | +21.2% |
| Stocks | 30/36 | €21,643 | €26,229 | +€4,586 | +21.2% |
| Amounts receivable within one year | 40/41 | €231,627 | €471,299 | +€239,672 | +103.5% |
| Trade receivables | 40 | €231,627 | €461,859 | +€230,232 | +99.4% |
| Other amounts receivable | 41 | - | €9,440 | +€9,440 | |
| Cash at bank and in hand | 54/58 | €194,362 | €193,606 | -€756 | -0.4% |
| Deferred charges and accrued income | 490/1 | €8,893 | €29,736 | +€20,842 | +234.4% |
| Total equity and liabilities | 10/49 | €577,812 | €851,907 | +€274,095 | +47.4% |
| Equity | 10/15 | €364,175 | €454,223 | +€90,049 | +24.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €171,860 | €201,860 | +€30,000 | +17.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €170,000 | €200,000 | +€30,000 | +17.6% |
| Profit (loss) carried forward | 14 | €173,715 | €233,763 | +€60,049 | +34.6% |
| Amounts payable | 17/49 | €213,637 | €397,683 | +€184,046 | +86.1% |
| Amounts payable after more than one year | 17 | €29,960 | €7,337 | -€22,623 | -75.5% |
| Financial debts | 170/4 | €29,960 | €7,337 | -€22,623 | -75.5% |
| Amounts payable within one year | 42/48 | €183,228 | €390,346 | +€207,118 | +113.0% |
| Current portion of amounts payable after more than one year | 42 | €24,687 | €23,072 | -€1,615 | -6.5% |
| Trade debts | 44 | €72,917 | €251,622 | +€178,705 | +245.1% |
| Suppliers | 440/4 | €72,917 | €251,622 | +€178,705 | +245.1% |
| Taxes, remuneration and social security | 45 | €82,690 | €112,628 | +€29,938 | +36.2% |
| Taxes | 450/3 | €36,459 | €55,650 | +€19,191 | +52.6% |
| Remuneration and social security | 454/9 | €46,231 | €56,978 | +€10,747 | +23.2% |
| Other amounts payable | 47/48 | €2,934 | €3,024 | +€91 | +3.1% |
| Accrued charges and deferred income | 492/3 | €449 | - | -€449 | |
| Remuneration, social security and pensions | 62 | €410,779 | €490,064 | +€79,285 | +19.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,878 | €55,725 | -€5,153 | -8.5% |
| Other operating charges | 640/8 | €2,730 | €2,428 | -€302 | -11.0% |
| Non-recurring operating charges | 66A | €5,938 | - | -€5,938 | |
| Gross operating margin | 9900 | €595,027 | €672,304 | +€77,276 | +13.0% |
| Operating profit (loss) | 9901 | €114,703 | €124,087 | +€9,384 | +8.2% |
| Financial income | 75/76B | €183 | €1,352 | +€1,169 | +638.3% |
| Recurring financial income | 75 | €183 | €1,352 | +€1,169 | +638.3% |
| Financial charges | 65/66B | €2,845 | €2,588 | -€257 | -9.0% |
| Recurring financial charges | 65 | €2,845 | €2,588 | -€257 | -9.0% |
| Profit (loss) for the period before taxes | 9903 | €112,041 | €122,851 | +€10,810 | +9.6% |
| Income taxes | 67/77 | €29,035 | €32,802 | +€3,767 | +13.0% |
| Profit (loss) for the period | 9904 | €83,005 | €90,049 | +€7,044 | +8.5% |
| Profit (loss) for the period to be appropriated | 9905 | €83,005 | €90,049 | +€7,044 | +8.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.