TS 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.
TS CONSULT
Largest movements
- Cash +€27,102
up €27,102 (+632.4%), from €4,285 to €31,388
mainly Net result for the year (+€16,176) and Tax, wage and social debts (+€11,183)
- Deferred charges and accrued income +€7,260
up €7,260 (+3903.2%), from €186 to €7,446
- Receivables within one year -€4,870
down €4,870 (-5.1%), from €96,292 to €91,421
of which Trade receivables: -€35,639
- Tangible fixed assets +€1,432
up €1,432 (+22.1%), from €6,481 to €7,913
of which Furniture and vehicles: +€1,749
- Profit (loss) carried forward +€16,176
up €16,176 (+57.0%), from €28,359 to €44,535
- Tax, wage and social debts +€11,183
up €11,183 (+61.6%), from €18,160 to €29,343
of which Taxes: +€12,722
- Trade debts +€10,481
up €10,481 (+28.5%), from €36,808 to €47,290
- Current portion of long-term debt -€6,916
down €6,916 (-66.2%), from €10,446 to €3,530
- Taxes +€17,490
up €17,490 (+2705.1%), from €647 to €18,136
- Gross operating margin -€2,781
down €2,781 (-6.0%), from €46,294 to €43,513
- Other operating charges +€1,958
up €1,958 (+37.1%), from €5,272 to €7,230
- Depreciation -€1,398
down €1,398 (-32.2%), from €4,338 to €2,941
- Financial income +€1,206
up €1,206 (+45.8%), from €2,631 to €3,837
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.
Cash bridge derived
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 | €108,134 | €139,058 | +€30,924 | +28.6% |
| Fixed assets | 21/28 | €6,571 | €8,003 | +€1,432 | +21.8% |
| Tangible fixed assets | 22/27 | €6,481 | €7,913 | +€1,432 | +22.1% |
| Furniture and vehicles | 24 | €3,564 | €5,313 | +€1,749 | +49.1% |
| Other tangible fixed assets | 26 | €2,916 | €2,599 | -€317 | -10.9% |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €101,563 | €131,055 | +€29,492 | +29.0% |
| Amounts receivable within one year | 40/41 | €96,292 | €91,421 | -€4,870 | -5.1% |
| Trade receivables | 40 | €45,710 | €10,071 | -€35,639 | -78.0% |
| Other amounts receivable | 41 | €50,582 | €81,351 | +€30,769 | +60.8% |
| Current investments | 50/53 | €800 | €800 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €4,285 | €31,388 | +€27,102 | +632.4% |
| Deferred charges and accrued income | 490/1 | €186 | €7,446 | +€7,260 | +3903.2% |
| Total equity and liabilities | 10/49 | €108,134 | €139,058 | +€30,924 | +28.6% |
| Equity | 10/15 | €42,719 | €58,895 | +€16,176 | +37.9% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100.0% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100.0% |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €28,359 | €44,535 | +€16,176 | +57.0% |
| Amounts payable | 17/49 | €65,415 | €80,163 | +€14,748 | +22.5% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €65,415 | €80,163 | +€14,748 | +22.5% |
| Current portion of amounts payable after more than one year | 42 | €10,446 | €3,530 | -€6,916 | -66.2% |
| Trade debts | 44 | €36,808 | €47,290 | +€10,481 | +28.5% |
| Suppliers | 440/4 | €36,808 | €47,290 | +€10,481 | +28.5% |
| Taxes, remuneration and social security | 45 | €18,160 | €29,343 | +€11,183 | +61.6% |
| Taxes | 450/3 | €16,621 | €29,343 | +€12,722 | +76.5% |
| Remuneration and social security | 454/9 | €1,540 | €0 | -€1,540 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,338 | €2,941 | -€1,398 | -32.2% |
| Other operating charges | 640/8 | €5,272 | €7,230 | +€1,958 | +37.1% |
| Non-recurring operating charges | 66A | €14,692 | €0 | -€14,692 | -100.0% |
| Gross operating margin | 9900 | €46,294 | €43,513 | -€2,781 | -6.0% |
| Operating profit (loss) | 9901 | €21,992 | €33,342 | +€11,350 | +51.6% |
| Financial income | 75/76B | €2,631 | €3,837 | +€1,206 | +45.8% |
| Recurring financial income | 75 | €2,631 | €3,837 | +€1,206 | +45.8% |
| Financial charges | 65/66B | €3,973 | €2,867 | -€1,106 | -27.8% |
| Recurring financial charges | 65 | €3,973 | €2,867 | -€1,106 | -27.8% |
| Profit (loss) for the period before taxes | 9903 | €20,650 | €34,312 | +€13,662 | +66.2% |
| Income taxes | 67/77 | €647 | €18,136 | +€17,490 | +2705.1% |
| Profit (loss) for the period | 9904 | €20,004 | €16,176 | -€3,828 | -19.1% |
| Profit (loss) for the period to be appropriated | 9905 | €20,004 | €16,176 | -€3,828 | -19.1% |
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 10 October 2026 via checked.be.