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TSDesign: what changed

Two fiscal 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.

What changed

TSDesign

BE 0726.632.938
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€3,841
2024 · €7,666-€3,825
Equity
€2,341
2024 · €1,500+€841
Cash
-
2024 · €11,137-€11,137
Balance sheet total
€16,146
2024 · €15,914+€231

Largest movements

2024 to 2025
Assets
  • Receivables within one year +€12,091

    up €12,091 (+482.7%), from €2,505 to €14,596

    of which Other amounts receivable: +€11,311

  • Cash -€11,137

    no longer reported in 2025 (was €11,137)

    mainly Receivables within one year (-€12,091) and Other debts (-€7,993)

  • Tangible fixed assets -€723

    down €723 (-31.8%), from €2,272 to €1,549

Equity and liabilities
  • Other debts -€7,993

    no longer reported in 2025 (was €7,993)

  • Tax, wage and social debts +€5,113

    up €5,113 (+84.4%), from €6,056 to €11,169

    of which Remuneration and social security: +€6,053

  • Trade debts +€2,270

    up €2,270 (+621.6%), from €365 to €2,635

  • Profit (loss) carried forward +€841

    new in 2025: €841

Income statement
  • Gross operating margin -€4,748

    down €4,748 (-41.8%), from €11,361 to €6,613

  • Other operating charges -€969

    down €969 (-98.2%), from €987 to €18

  • Taxes -€436

    down €436 (-20.5%), from €2,126 to €1,690

  • Depreciation +€305

    up €305 (+73.2%), from €417 to €723

  • Financial charges +€193

    up €193 (+116.6%), from €165 to €358

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €7,666
Gross operating margin -€4,748
Depreciation -€305
Other operating charges +€969
Financial income +€16
Financial charges -€193
Taxes +€436
Result 2025 €3,841

Cash bridge derived

cash 2024 to 2025

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.

From operations -€8,137
Investment €0
Financing -€3,000
Cash 2024 €11,137
Net result for the year +€3,841
Depreciation +€723
Receivables within one year -€12,091
Trade debts +€2,270
Tax, wage and social debts +€5,113
Other debts -€7,993
Contributions, distributions and other -€3,000
Cash 2025 €0
Every line side by side 33 lines
Line Code 2024 2025 Change %
Total assets 20/58 €15,914 €16,146 +€231 +1.5%
Fixed assets 21/28 €2,272 €1,549 -€723 -31.8%
Tangible fixed assets 22/27 €2,272 €1,549 -€723 -31.8%
Furniture and vehicles 24 €2,272 €1,549 -€723 -31.8%
Current assets 29/58 €13,642 €14,596 +€954 +7.0%
Amounts receivable within one year 40/41 €2,505 €14,596 +€12,091 +482.7%
Trade receivables 40 €2,505 €3,285 +€780 +31.2%
Other amounts receivable 41 - €11,311 +€11,311
Cash at bank and in hand 54/58 €11,137 - -€11,137
Total equity and liabilities 10/49 €15,914 €16,146 +€231 +1.5%
Equity 10/15 €1,500 €2,341 +€841 +56.1%
Contributions 10/11 €1,500 €1,500 = 0.0%
Profit (loss) carried forward 14 - €841 +€841
Amounts payable 17/49 €14,414 €13,805 -€610 -4.2%
Amounts payable within one year 42/48 €14,414 €13,805 -€610 -4.2%
Trade debts 44 €365 €2,635 +€2,270 +621.6%
Suppliers 440/4 €365 €2,635 +€2,270 +621.6%
Taxes, remuneration and social security 45 €6,056 €11,169 +€5,113 +84.4%
Taxes 450/3 €6,056 €5,116 -€940 -15.5%
Remuneration and social security 454/9 - €6,053 +€6,053
Other amounts payable 47/48 €7,993 - -€7,993
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €417 €723 +€305 +73.2%
Other operating charges 640/8 €987 €18 -€969 -98.2%
Gross operating margin 9900 €11,361 €6,613 -€4,748 -41.8%
Operating profit (loss) 9901 €9,956 €5,872 -€4,084 -41.0%
Financial income 75/76B €2 €17 +€16 +924.1%
Recurring financial income 75 €2 €17 +€16 +924.1%
Financial charges 65/66B €165 €358 +€193 +116.6%
Recurring financial charges 65 €165 €358 +€193 +116.6%
Profit (loss) for the period before taxes 9903 €9,793 €5,531 -€4,262 -43.5%
Income taxes 67/77 €2,126 €1,690 -€436 -20.5%
Profit (loss) for the period 9904 €7,666 €3,841 -€3,825 -49.9%
Profit (loss) for the period to be appropriated 9905 €7,666 €3,841 -€3,825 -49.9%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.