Triple-J 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.
Triple-J Consult
Largest movements
- Tangible fixed assets -€39,501
down €39,501 (-8.3%), from €475,267 to €435,766
of which Furniture and vehicles: -€30,305
- Cash +€21,792
up €21,792 (+19.7%), from €110,652 to €132,444
mainly Net result for the year (+€150,978) and Depreciation (+€42,891)
- Financial fixed assets +€14,750
up €14,750 (+9,833%), from €150 to €14,900
- Reserves +€115,683
up €115,683 (+35.1%), from €329,726 to €445,410
of which Distributable reserves: +€115,683
- Other debts -€74,890
down €74,890 (-100%), from €74,890 to €0
- Debts after one year -€29,001
down €29,001 (-22.1%), from €131,064 to €102,063
- Current portion of long-term debt -€13,007
down €13,007 (-31.0%), from €42,008 to €29,001
- Tax, wage and social debts +€7,815
up €7,815 (+49.4%), from €15,807 to €23,622
- Gross operating margin +€34,219
up €34,219 (+16.2%), from €211,495 to €245,714
- Taxes +€7,245
up €7,245 (+18.4%), from €39,302 to €46,547
- Depreciation +€6,766
up €6,766 (+18.7%), from €36,125 to €42,891
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 | €620,915 | €627,336 | +€6,421 | +1.0% |
| Fixed assets | 21/28 | €475,417 | €450,666 | -€24,751 | -5.2% |
| Tangible fixed assets | 22/27 | €475,267 | €435,766 | -€39,501 | -8.3% |
| Land and buildings | 22 | €366,864 | €356,107 | -€10,757 | -2.9% |
| Plant, machinery and equipment | 23 | - | €3,105 | +€3,105 | |
| Furniture and vehicles | 24 | €101,864 | €71,559 | -€30,305 | -29.8% |
| Other tangible fixed assets | 26 | €6,538 | €4,995 | -€1,544 | -23.6% |
| Financial fixed assets | 28 | €150 | €14,900 | +€14,750 | +9,833% |
| Current assets | 29/58 | €145,498 | €176,670 | +€31,172 | +21.4% |
| Amounts receivable within one year | 40/41 | €33,592 | €38,004 | +€4,412 | +13.1% |
| Trade receivables | 40 | €27,848 | €29,096 | +€1,249 | +4.5% |
| Other amounts receivable | 41 | €5,744 | €8,907 | +€3,163 | +55.1% |
| Cash at bank and in hand | 54/58 | €110,652 | €132,444 | +€21,792 | +19.7% |
| Deferred charges and accrued income | 490/1 | €1,254 | €6,223 | +€4,968 | +396% |
| Total equity and liabilities | 10/49 | €620,915 | €627,336 | +€6,421 | +1.0% |
| Equity | 10/15 | €348,326 | €464,010 | +€115,683 | +33.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €329,726 | €445,410 | +€115,683 | +35.1% |
| Tax-exempt reserves | 132 | €211 | €211 | = | 0.0% |
| Distributable reserves | 133 | €329,515 | €445,198 | +€115,683 | +35.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €272,589 | €163,327 | -€109,262 | -40.1% |
| Amounts payable after more than one year | 17 | €131,064 | €102,063 | -€29,001 | -22.1% |
| Financial debts | 170/4 | €131,064 | €102,063 | -€29,001 | -22.1% |
| Amounts payable within one year | 42/48 | €141,525 | €61,169 | -€80,356 | -56.8% |
| Current portion of amounts payable after more than one year | 42 | €42,008 | €29,001 | -€13,007 | -31.0% |
| Financial debts | 43 | €1,156 | €863 | -€292 | -25.3% |
| Credit institutions | 430/8 | €1,156 | €0 | -€1,156 | -100% |
| Other loans | 439 | - | €863 | +€863 | |
| Trade debts | 44 | €7,664 | €7,683 | +€19 | +0.2% |
| Suppliers | 440/4 | €7,664 | €7,683 | +€19 | +0.2% |
| Taxes, remuneration and social security | 45 | €15,807 | €23,622 | +€7,815 | +49.4% |
| Taxes | 450/3 | €15,807 | €23,622 | +€7,815 | +49.4% |
| Other amounts payable | 47/48 | €74,890 | €0 | -€74,890 | -100% |
| Accrued charges and deferred income | 492/3 | - | €94 | +€94 | |
| Non-recurring operating income | 76A | €12,694 | €0 | -€12,694 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,125 | €42,891 | +€6,766 | +18.7% |
| Other operating charges | 640/8 | €2,495 | €2,765 | +€270 | +10.8% |
| Non-recurring operating charges | 66A | €386 | €0 | -€386 | -100% |
| Gross operating margin | 9900 | €211,495 | €245,714 | +€34,219 | +16.2% |
| Operating profit (loss) | 9901 | €172,490 | €200,059 | +€27,568 | +16.0% |
| Financial income | 75/76B | €255 | €387 | +€132 | +51.8% |
| Recurring financial income | 75 | €255 | €387 | +€132 | +51.8% |
| Financial charges | 65/66B | €3,714 | €2,921 | -€792 | -21.3% |
| Recurring financial charges | 65 | €3,714 | €2,921 | -€792 | -21.3% |
| Profit (loss) for the period before taxes | 9903 | €169,032 | €197,524 | +€28,493 | +16.9% |
| Income taxes | 67/77 | €39,302 | €46,547 | +€7,245 | +18.4% |
| Profit (loss) for the period | 9904 | €129,730 | €150,978 | +€21,247 | +16.4% |
| Profit (loss) for the period to be appropriated | 9905 | €129,730 | €150,978 | +€21,247 | +16.4% |
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.