TPM 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.
TPM Consulting
Largest movements
- Tangible fixed assets -€21,873
down €21,873 (-21.1%), from €103,487 to €81,614
of which Furniture and vehicles: -€21,412
- Receivables within one year +€11,823
up €11,823 (+125%), from €9,457 to €21,280
of which Trade receivables: +€11,565
- Cash +€7,432
up €7,432 (+260%), from €2,855 to €10,286
mainly Net result for the year (+€90,202) and Depreciation (+€24,134)
- Trade debts -€6,073
down €6,073 (-64.0%), from €9,482 to €3,409
- Tax, wage and social debts +€6,043
up €6,043 (+94.3%), from €6,406 to €12,450
- Other debts -€2,543
down €2,543 (-2.5%), from €100,720 to €98,177
- Depreciation +€16,782
up €16,782 (+228%), from €7,351 to €24,134
- Gross operating margin +€4,005
up €4,005 (+2.9%), from €136,096 to €140,101
- Taxes -€2,606
down €2,606 (-9.5%), from €27,347 to €24,742
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 | €116,610 | €114,037 | -€2,573 | -2.2% |
| Fixed assets | 21/28 | €103,487 | €81,614 | -€21,873 | -21.1% |
| Tangible fixed assets | 22/27 | €103,487 | €81,614 | -€21,873 | -21.1% |
| Furniture and vehicles | 24 | €100,043 | €78,631 | -€21,412 | -21.4% |
| Other tangible fixed assets | 26 | €3,444 | €2,983 | -€461 | -13.4% |
| Current assets | 29/58 | €13,122 | €32,423 | +€19,300 | +147% |
| Amounts receivable within one year | 40/41 | €9,457 | €21,280 | +€11,823 | +125% |
| Trade receivables | 40 | €9,457 | €21,022 | +€11,565 | +122% |
| Other amounts receivable | 41 | €0 | €258 | +€258 | |
| Cash at bank and in hand | 54/58 | €2,855 | €10,286 | +€7,432 | +260% |
| Deferred charges and accrued income | 490/1 | €811 | €856 | +€46 | +5.6% |
| Total equity and liabilities | 10/49 | €116,610 | €114,037 | -€2,573 | -2.2% |
| Equity | 10/15 | €1 | €1 | = | 0.0% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €116,609 | €114,036 | -€2,573 | -2.2% |
| Amounts payable within one year | 42/48 | €116,609 | €114,036 | -€2,573 | -2.2% |
| Trade debts | 44 | €9,482 | €3,409 | -€6,073 | -64.0% |
| Suppliers | 440/4 | €9,482 | €3,409 | -€6,073 | -64.0% |
| Taxes, remuneration and social security | 45 | €6,406 | €12,450 | +€6,043 | +94.3% |
| Taxes | 450/3 | €6,406 | €12,450 | +€6,043 | +94.3% |
| Other amounts payable | 47/48 | €100,720 | €98,177 | -€2,543 | -2.5% |
| Non-recurring operating income | 76A | €9,457 | €0 | -€9,457 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,351 | €24,134 | +€16,782 | +228% |
| Other operating charges | 640/8 | €1,023 | €542 | -€481 | -47.0% |
| Gross operating margin | 9900 | €136,096 | €140,101 | +€4,005 | +2.9% |
| Operating profit (loss) | 9901 | €127,721 | €115,425 | -€12,296 | -9.6% |
| Financial income | 75/76B | €221 | €0 | -€221 | -100% |
| Recurring financial income | 75 | €221 | €0 | -€221 | -100% |
| Financial charges | 65/66B | €162 | €482 | +€320 | +198% |
| Recurring financial charges | 65 | €162 | €482 | +€320 | +198% |
| Profit (loss) for the period before taxes | 9903 | €127,780 | €114,943 | -€12,837 | -10.0% |
| Income taxes | 67/77 | €27,347 | €24,742 | -€2,606 | -9.5% |
| Profit (loss) for the period | 9904 | €100,433 | €90,202 | -€10,231 | -10.2% |
| Profit (loss) for the period to be appropriated | 9905 | €100,433 | €90,202 | -€10,231 | -10.2% |
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 16 October 2026 via checked.be.