TPS 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.
TPS CONSULTING
Largest movements
- Cash +€11,964
up €11,964 (+2,413%), from €496 to €12,460
mainly Receivables within one year (+€9,019) and Trade debts (+€7,201)
- Receivables within one year -€9,019
down €9,019 (-26.8%), from €33,641 to €24,622
of which Other amounts receivable: -€6,426
- Tangible fixed assets -€1,617
no longer reported in 2024 (was €1,617)
- Trade debts +€7,201
up €7,201 (+56.0%), from €12,868 to €20,068
- Current portion of long-term debt -€6,295
no longer reported in 2024 (was €6,295)
- Tax, wage and social debts +€1,148
new in 2024: €1,148
- Profit (loss) carried forward -€725
down €725 (-73.5%), from €986 to €262
- Turnover +€16,583
up €16,583 (+261%), from €6,350 to €22,933
- Purchases and services +€6,986
up €6,986 (+78.4%), from €8,906 to €15,892
- Depreciation -€4,353
down €4,353 (-72.9%), from €5,970 to €1,617
- Gross operating margin +€3,416
up €3,416 (+94.2%), from €3,625 to €7,041
- Other operating charges +€2,970
up €2,970 (+1,407%), from €211 to €3,181
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.
Derived cash bridge
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 | €35,836 | €37,164 | +€1,329 | +3.7% |
| Fixed assets | 21/28 | €1,699 | €82 | -€1,617 | -95.2% |
| Tangible fixed assets | 22/27 | €1,617 | - | -€1,617 | |
| Plant, machinery and equipment | 23 | €1,617 | - | -€1,617 | |
| Financial fixed assets | 28 | €82 | €82 | = | 0.0% |
| Current assets | 29/58 | €34,137 | €37,082 | +€2,945 | +8.6% |
| Amounts receivable within one year | 40/41 | €33,641 | €24,622 | -€9,019 | -26.8% |
| Trade receivables | 40 | €16,219 | €13,627 | -€2,592 | -16.0% |
| Other amounts receivable | 41 | €17,422 | €10,995 | -€6,426 | -36.9% |
| Cash at bank and in hand | 54/58 | €496 | €12,460 | +€11,964 | +2,413% |
| Total equity and liabilities | 10/49 | €35,836 | €37,164 | +€1,329 | +3.7% |
| Equity | 10/15 | €16,673 | €15,948 | -€725 | -4.3% |
| Contributions | 10/11 | €15,250 | €15,250 | = | 0.0% |
| Reserves | 13 | €437 | €437 | = | 0.0% |
| Non-distributable reserves | 130/1 | €437 | €437 | = | 0.0% |
| Reserves not available under the articles | 1311 | €437 | €437 | = | 0.0% |
| Profit (loss) carried forward | 14 | €986 | €262 | -€725 | -73.5% |
| Amounts payable | 17/49 | €19,163 | €21,216 | +€2,053 | +10.7% |
| Amounts payable within one year | 42/48 | €19,163 | €21,216 | +€2,053 | +10.7% |
| Current portion of amounts payable after more than one year | 42 | €6,295 | - | -€6,295 | |
| Trade debts | 44 | €12,868 | €20,068 | +€7,201 | +56.0% |
| Suppliers | 440/4 | €12,868 | €20,068 | +€7,201 | +56.0% |
| Taxes, remuneration and social security | 45 | - | €1,148 | +€1,148 | |
| Taxes | 450/3 | - | €1,148 | +€1,148 | |
| Turnover | 70 | €6,350 | €22,933 | +€16,583 | +261% |
| Goods, raw materials, services and sundry goods | 60/61 | €8,906 | €15,892 | +€6,986 | +78.4% |
| Remuneration, social security and pensions | 62 | - | €1,445 | +€1,445 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,970 | €1,617 | -€4,353 | -72.9% |
| Other operating charges | 640/8 | €211 | €3,181 | +€2,970 | +1,407% |
| Non-recurring operating charges | 66A | - | €98 | +€98 | |
| Gross operating margin | 9900 | €3,625 | €7,041 | +€3,416 | +94.2% |
| Operating profit (loss) | 9901 | -€2,556 | €701 | +€3,257 | |
| Financial charges | 65/66B | €286 | €82 | -€204 | -71.4% |
| Recurring financial charges | 65 | €286 | €82 | -€204 | -71.4% |
| Profit (loss) for the period before taxes | 9903 | -€2,842 | €619 | +€3,461 | |
| Income taxes | 67/77 | - | €1,344 | +€1,344 | |
| Profit (loss) for the period | 9904 | -€2,842 | -€725 | +€2,117 | +74.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,842 | -€725 | +€2,117 | +74.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.