TPE 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.
TPE Consulting
Largest movements
- Cash -€19,564
down €19,564 (-26.8%), from €72,875 to €53,311
mainly Contributions, distributions and other (-€84,000) and Other debts (-€26,000)
- Tangible fixed assets -€13,438
down €13,438 (-28.6%), from €47,018 to €33,580
of which Furniture and vehicles: -€13,174
- Receivables within one year +€2,137
up €2,137 (+11.1%), from €19,284 to €21,421
of which Trade receivables: +€2,057
- Deferred charges and accrued income -€2,055
no longer reported in 2025 (was €2,055)
- Other debts -€26,000
down €26,000 (-23.6%), from €110,000 to €84,000
- Debts after one year -€7,722
down €7,722 (-25.3%), from €30,533 to €22,811
- Gross operating margin -€7,761
down €7,761 (-5.9%), from €130,970 to €123,209
- Taxes -€1,675
down €1,675 (-6.9%), from €24,201 to €22,526
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 | €188,232 | €155,312 | -€32,920 | -17.5% |
| Fixed assets | 21/28 | €47,018 | €33,580 | -€13,438 | -28.6% |
| Tangible fixed assets | 22/27 | €47,018 | €33,580 | -€13,438 | -28.6% |
| Plant, machinery and equipment | 23 | €264 | - | -€264 | |
| Furniture and vehicles | 24 | €46,754 | €33,580 | -€13,174 | -28.2% |
| Current assets | 29/58 | €141,214 | €121,732 | -€19,482 | -13.8% |
| Amounts receivable within one year | 40/41 | €19,284 | €21,421 | +€2,137 | +11.1% |
| Trade receivables | 40 | €13,260 | €15,317 | +€2,057 | +15.5% |
| Other amounts receivable | 41 | €6,024 | €6,104 | +€80 | +1.3% |
| Current investments | 50/53 | €47,000 | €47,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €72,875 | €53,311 | -€19,564 | -26.8% |
| Deferred charges and accrued income | 490/1 | €2,055 | - | -€2,055 | |
| Total equity and liabilities | 10/49 | €188,232 | €155,312 | -€32,920 | -17.5% |
| Equity | 10/15 | €37,698 | €38,092 | +€394 | +1.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,238 | €17,632 | +€394 | +2.3% |
| Amounts payable | 17/49 | €150,534 | €117,220 | -€33,314 | -22.1% |
| Amounts payable after more than one year | 17 | €30,533 | €22,811 | -€7,722 | -25.3% |
| Financial debts | 170/4 | €30,533 | €22,811 | -€7,722 | -25.3% |
| Amounts payable within one year | 42/48 | €120,001 | €94,409 | -€25,592 | -21.3% |
| Current portion of amounts payable after more than one year | 42 | €7,127 | €7,722 | +€595 | +8.3% |
| Trade debts | 44 | €204 | €17 | -€187 | -91.7% |
| Suppliers | 440/4 | €204 | €17 | -€187 | -91.7% |
| Taxes, remuneration and social security | 45 | €2,670 | €2,670 | = | 0.0% |
| Taxes | 450/3 | €2,670 | €2,670 | = | 0.0% |
| Other amounts payable | 47/48 | €110,000 | €84,000 | -€26,000 | -23.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,438 | €13,438 | = | 0.0% |
| Other operating charges | 640/8 | €393 | €251 | -€142 | -36.1% |
| Gross operating margin | 9900 | €130,970 | €123,209 | -€7,761 | -5.9% |
| Operating profit (loss) | 9901 | €117,139 | €109,520 | -€7,619 | -6.5% |
| Financial income | 75/76B | €316 | €252 | -€64 | -20.3% |
| Recurring financial income | 75 | €316 | €252 | -€64 | -20.3% |
| Financial charges | 65/66B | €3,398 | €2,852 | -€546 | -16.1% |
| Recurring financial charges | 65 | €3,398 | €2,852 | -€546 | -16.1% |
| Profit (loss) for the period before taxes | 9903 | €114,057 | €106,920 | -€7,137 | -6.3% |
| Income taxes | 67/77 | €24,201 | €22,526 | -€1,675 | -6.9% |
| Profit (loss) for the period | 9904 | €89,856 | €84,394 | -€5,462 | -6.1% |
| Profit (loss) for the period to be appropriated | 9905 | €89,856 | €84,394 | -€5,462 | -6.1% |
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 27 October 2026 via checked.be.