TS IT Consultancy: 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 IT Consultancy
Largest movements
- Receivables within one year +€47,402
up €47,402 (+17.8%), from €266,126 to €313,528
of which Other amounts receivable: +€81,483
- Profit (loss) carried forward +€41,298
up €41,298 (+55.4%), from €74,562 to €115,860
- Trade debts -€6,657
down €6,657 (-37.8%), from €17,631 to €10,974
- Short-term financial debts +€6,196
up €6,196 (+121.5%), from €5,101 to €11,297
of which Credit institutions: +€6,196
- Other debts +€5,454
up €5,454, from €0 to €5,454
- Gross operating margin -€64,471
down €64,471 (-55.1%), from €116,908 to €52,437
- Financial charges -€12,570
down €12,570 (-53.5%), from €23,509 to €10,939
- Taxes -€10,875
down €10,875 (-45.6%), from €23,839 to €12,965
- Financial income +€6,447
up €6,447 (+76.4%), from €8,443 to €14,890
- Other operating charges -€1,261
down €1,261 (-62.2%), from €2,029 to €768
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.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €271,166 | €317,188 | +€46,022 | +17.0% |
| Fixed assets | 21/28 | €4,752 | €3,394 | -€1,358 | -28.6% |
| Tangible fixed assets | 22/27 | €4,752 | €3,394 | -€1,358 | -28.6% |
| Plant, machinery and equipment | 23 | €712 | €445 | -€267 | -37.5% |
| Furniture and vehicles | 24 | €4,040 | €2,949 | -€1,091 | -27.0% |
| Current assets | 29/58 | €266,414 | €313,794 | +€47,380 | +17.8% |
| Amounts receivable within one year | 40/41 | €266,126 | €313,528 | +€47,402 | +17.8% |
| Trade receivables | 40 | €37,926 | €3,846 | -€34,081 | -89.9% |
| Other amounts receivable | 41 | €228,200 | €309,683 | +€81,483 | +35.7% |
| Deferred charges and accrued income | 490/1 | €288 | €266 | -€22 | -7.7% |
| Total equity and liabilities | 10/49 | €271,166 | €317,188 | +€46,022 | +17.0% |
| Equity | 10/15 | €153,879 | €195,177 | +€41,298 | +26.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €74,317 | €74,317 | = | 0.0% |
| Distributable reserves | 133 | €74,317 | €74,317 | = | 0.0% |
| Profit (loss) carried forward | 14 | €74,562 | €115,860 | +€41,298 | +55.4% |
| Amounts payable | 17/49 | €117,287 | €122,011 | +€4,724 | +4.0% |
| Amounts payable within one year | 42/48 | €110,585 | €115,309 | +€4,724 | +4.3% |
| Financial debts | 43 | €5,101 | €11,297 | +€6,196 | +121.5% |
| Credit institutions | 430/8 | €5,101 | €11,297 | +€6,196 | +121.5% |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €17,631 | €10,974 | -€6,657 | -37.8% |
| Suppliers | 440/4 | €17,631 | €10,974 | -€6,657 | -37.8% |
| Taxes, remuneration and social security | 45 | €87,853 | €87,584 | -€269 | -0.3% |
| Taxes | 450/3 | €87,853 | €87,584 | -€269 | -0.3% |
| Other amounts payable | 47/48 | €0 | €5,454 | +€5,454 | |
| Accrued charges and deferred income | 492/3 | €6,702 | €6,702 | = | 0.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,412 | €1,358 | -€54 | -3.8% |
| Other operating charges | 640/8 | €2,029 | €768 | -€1,261 | -62.2% |
| Gross operating margin | 9900 | €116,908 | €52,437 | -€64,471 | -55.1% |
| Operating profit (loss) | 9901 | €113,467 | €50,311 | -€63,156 | -55.7% |
| Financial income | 75/76B | €8,443 | €14,890 | +€6,447 | +76.4% |
| Recurring financial income | 75 | €8,443 | €14,890 | +€6,447 | +76.4% |
| Financial charges | 65/66B | €23,509 | €10,939 | -€12,570 | -53.5% |
| Recurring financial charges | 65 | €23,509 | €10,939 | -€12,570 | -53.5% |
| Profit (loss) for the period before taxes | 9903 | €98,402 | €54,263 | -€44,139 | -44.9% |
| Income taxes | 67/77 | €23,839 | €12,965 | -€10,875 | -45.6% |
| Profit (loss) for the period | 9904 | €74,562 | €41,298 | -€33,264 | -44.6% |
| Profit (loss) for the period to be appropriated | 9905 | €74,562 | €41,298 | -€33,264 | -44.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.