TREMSY CONSULT: 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.
TREMSY CONSULT
Largest movements
- Cash +€16,282
up €16,282 (+88.7%), from €18,353 to €34,635
mainly Net result for the year (+€25,155) and Depreciation (+€6,610)
- Tangible fixed assets -€4,176
down €4,176 (-22.8%), from €18,351 to €14,175
- Receivables within one year +€3,247
up €3,247 (+10.7%), from €30,392 to €33,639
of which Trade receivables: +€4,214
- Profit (loss) carried forward +€13,155
up €13,155 (+42.7%), from €30,815 to €43,969
- Tax, wage and social debts +€1,424
up €1,424 (+11.1%), from €12,801 to €14,226
of which Taxes: +€1,405
- Trade debts +€896
up €896 (+46.5%), from €1,927 to €2,823
- Gross operating margin +€21,006
up €21,006 (+105%), from €20,081 to €41,086
- Depreciation +€5,219
up €5,219 (+375%), from €1,391 to €6,610
- Taxes +€3,390
up €3,390 (+73.6%), from €4,608 to €7,998
- Financial charges -€604
down €604 (-70.5%), from €857 to €253
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 | €69,682 | €85,161 | +€15,479 | +22.2% |
| Fixed assets | 21/28 | €19,486 | €15,310 | -€4,176 | -21.4% |
| Tangible fixed assets | 22/27 | €18,351 | €14,175 | -€4,176 | -22.8% |
| Furniture and vehicles | 24 | €18,351 | €14,175 | -€4,176 | -22.8% |
| Financial fixed assets | 28 | €1,135 | €1,135 | = | 0.0% |
| Current assets | 29/58 | €50,195 | €69,850 | +€19,655 | +39.2% |
| Amounts receivable within one year | 40/41 | €30,392 | €33,639 | +€3,247 | +10.7% |
| Trade receivables | 40 | €28,525 | €32,739 | +€4,214 | +14.8% |
| Other amounts receivable | 41 | €1,867 | €900 | -€967 | -51.8% |
| Cash at bank and in hand | 54/58 | €18,353 | €34,635 | +€16,282 | +88.7% |
| Deferred charges and accrued income | 490/1 | €1,451 | €1,577 | +€126 | +8.7% |
| Total equity and liabilities | 10/49 | €69,682 | €85,161 | +€15,479 | +22.2% |
| Equity | 10/15 | €45,075 | €58,229 | +€13,155 | +29.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,815 | €43,969 | +€13,155 | +42.7% |
| Amounts payable | 17/49 | €24,607 | €26,931 | +€2,325 | +9.4% |
| Amounts payable within one year | 42/48 | €24,607 | €26,931 | +€2,325 | +9.4% |
| Current portion of amounts payable after more than one year | 42 | €1,278 | €1,275 | -€3 | -0.2% |
| Trade debts | 44 | €1,927 | €2,823 | +€896 | +46.5% |
| Suppliers | 440/4 | €1,927 | €2,823 | +€896 | +46.5% |
| Taxes, remuneration and social security | 45 | €12,801 | €14,226 | +€1,424 | +11.1% |
| Taxes | 450/3 | €12,801 | €14,206 | +€1,405 | +11.0% |
| Remuneration and social security | 454/9 | - | €20 | +€20 | |
| Other amounts payable | 47/48 | €8,601 | €8,608 | +€7 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,391 | €6,610 | +€5,219 | +375% |
| Other operating charges | 640/8 | €979 | €1,072 | +€93 | +9.5% |
| Gross operating margin | 9900 | €20,081 | €41,086 | +€21,006 | +105% |
| Operating profit (loss) | 9901 | €17,712 | €33,405 | +€15,693 | +88.6% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €857 | €253 | -€604 | -70.5% |
| Recurring financial charges | 65 | €857 | €253 | -€604 | -70.5% |
| Profit (loss) for the period before taxes | 9903 | €16,855 | €33,153 | +€16,298 | +96.7% |
| Income taxes | 67/77 | €4,608 | €7,998 | +€3,390 | +73.6% |
| Profit (loss) for the period | 9904 | €12,247 | €25,155 | +€12,908 | +105% |
| Profit (loss) for the period to be appropriated | 9905 | €12,247 | €25,155 | +€12,908 | +105% |
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 23 October 2026 via checked.be.