Troch 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.
Troch Consulting
Largest movements
- Cash +€13,239
up €13,239 (+38.3%), from €34,550 to €47,788
mainly Net result for the year (+€81,305) and Other debts (+€15,100)
- Tangible fixed assets +€4,947
up €4,947 (+20.7%), from €23,945 to €28,892
of which Furniture and vehicles: +€7,744
- Receivables within one year -€1,633
down €1,633 (-5.8%), from €28,360 to €26,727
of which Other amounts receivable: -€1,623
- Other debts +€15,100
up €15,100 (+28.0%), from €54,009 to €69,109
- Tax, wage and social debts +€3,638
up €3,638 (+15.8%), from €23,012 to €26,650
- Trade debts -€2,073
down €2,073 (-54.0%), from €3,840 to €1,767
- Gross operating margin +€24,423
up €24,423 (+28.2%), from €86,717 to €111,140
- Taxes +€5,280
up €5,280 (+30.7%), from €17,177 to €22,458
- Depreciation +€1,772
up €1,772 (+40.6%), from €4,361 to €6,133
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 | €86,861 | €103,527 | +€16,666 | +19.2% |
| Fixed assets | 21/28 | €23,945 | €28,892 | +€4,947 | +20.7% |
| Tangible fixed assets | 22/27 | €23,945 | €28,892 | +€4,947 | +20.7% |
| Plant, machinery and equipment | 23 | €388 | €282 | -€107 | -27.4% |
| Furniture and vehicles | 24 | €1,512 | €9,257 | +€7,744 | +512% |
| Other tangible fixed assets | 26 | €22,044 | €19,353 | -€2,691 | -12.2% |
| Current assets | 29/58 | €62,916 | €74,635 | +€11,719 | +18.6% |
| Amounts receivable within one year | 40/41 | €28,360 | €26,727 | -€1,633 | -5.8% |
| Trade receivables | 40 | €18,296 | €18,285 | -€11 | -0.1% |
| Other amounts receivable | 41 | €10,064 | €8,442 | -€1,623 | -16.1% |
| Cash at bank and in hand | 54/58 | €34,550 | €47,788 | +€13,239 | +38.3% |
| Deferred charges and accrued income | 490/1 | €6 | €120 | +€113 | +1,818% |
| Total equity and liabilities | 10/49 | €86,861 | €103,527 | +€16,666 | +19.2% |
| Equity | 10/15 | €5,000 | €5,000 | = | 0.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €81,861 | €98,527 | +€16,666 | +20.4% |
| Amounts payable within one year | 42/48 | €80,861 | €97,527 | +€16,666 | +20.6% |
| Trade debts | 44 | €3,840 | €1,767 | -€2,073 | -54.0% |
| Suppliers | 440/4 | €3,840 | €1,767 | -€2,073 | -54.0% |
| Taxes, remuneration and social security | 45 | €23,012 | €26,650 | +€3,638 | +15.8% |
| Taxes | 450/3 | €23,012 | €26,650 | +€3,638 | +15.8% |
| Other amounts payable | 47/48 | €54,009 | €69,109 | +€15,100 | +28.0% |
| Accrued charges and deferred income | 492/3 | €1,000 | €1,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,361 | €6,133 | +€1,772 | +40.6% |
| Other operating charges | 640/8 | €1,400 | €1,197 | -€203 | -14.5% |
| Gross operating margin | 9900 | €86,717 | €111,140 | +€24,423 | +28.2% |
| Operating profit (loss) | 9901 | €80,956 | €103,810 | +€22,854 | +28.2% |
| Financial income | 75/76B | €83 | €109 | +€26 | +31.2% |
| Recurring financial income | 75 | €83 | €109 | +€26 | +31.2% |
| Financial charges | 65/66B | €322 | €156 | -€166 | -51.5% |
| Recurring financial charges | 65 | €322 | €156 | -€166 | -51.5% |
| Profit (loss) for the period before taxes | 9903 | €80,717 | €103,763 | +€23,045 | +28.6% |
| Income taxes | 67/77 | €17,177 | €22,458 | +€5,280 | +30.7% |
| Profit (loss) for the period | 9904 | €63,540 | €81,305 | +€17,765 | +28.0% |
| Profit (loss) for the period to be appropriated | 9905 | €63,540 | €81,305 | +€17,765 | +28.0% |
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 15 October 2026 via checked.be.