TSMPRO-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.
TSMPRO-consulting
Largest movements
- Cash -€59,516
down €59,516 (-46.7%), from €127,539 to €68,022
mainly Contributions, distributions and other (-€150,000) and Current portion of long-term debt (-€4,624)
- Tangible fixed assets -€8,904
down €8,904 (-44.9%), from €19,823 to €10,919
of which Furniture and vehicles: -€5,502
- Profit (loss) carried forward -€75,382
down €75,382 (-48.8%), from €154,326 to €78,944
- Other debts +€9,043
up €9,043 (+771%), from €1,173 to €10,215
- Current portion of long-term debt -€4,624
down €4,624 (-100%), from €4,624 to €0
- Tax, wage and social debts +€3,743
up €3,743 (+28.4%), from €13,194 to €16,937
of which Taxes: +€3,743
- Depreciation -€4,434
down €4,434 (-33.2%), from €13,338 to €8,904
- Financial charges -€1,177
down €1,177 (-88.9%), from €1,323 to €146
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 | €180,065 | €113,014 | -€67,051 | -37.2% |
| Fixed assets | 21/28 | €19,823 | €10,919 | -€8,904 | -44.9% |
| Tangible fixed assets | 22/27 | €19,823 | €10,919 | -€8,904 | -44.9% |
| Plant, machinery and equipment | 23 | €13,706 | €10,304 | -€3,402 | -24.8% |
| Furniture and vehicles | 24 | €6,118 | €615 | -€5,502 | -89.9% |
| Current assets | 29/58 | €160,242 | €102,095 | -€58,147 | -36.3% |
| Amounts receivable within one year | 40/41 | €27,388 | €27,754 | +€366 | +1.3% |
| Trade receivables | 40 | €17,137 | €17,503 | +€366 | +2.1% |
| Other amounts receivable | 41 | €10,251 | €10,251 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €127,539 | €68,022 | -€59,516 | -46.7% |
| Deferred charges and accrued income | 490/1 | €5,314 | €6,319 | +€1,004 | +18.9% |
| Total equity and liabilities | 10/49 | €180,065 | €113,014 | -€67,051 | -37.2% |
| Equity | 10/15 | €159,326 | €83,944 | -€75,382 | -47.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €154,326 | €78,944 | -€75,382 | -48.8% |
| Amounts payable | 17/49 | €20,739 | €29,070 | +€8,332 | +40.2% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €19,692 | €28,024 | +€8,332 | +42.3% |
| Current portion of amounts payable after more than one year | 42 | €4,624 | €0 | -€4,624 | -100% |
| Trade debts | 44 | €701 | €872 | +€171 | +24.3% |
| Suppliers | 440/4 | €701 | €872 | +€171 | +24.3% |
| Taxes, remuneration and social security | 45 | €13,194 | €16,937 | +€3,743 | +28.4% |
| Taxes | 450/3 | €13,194 | €16,937 | +€3,743 | +28.4% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €1,173 | €10,215 | +€9,043 | +771% |
| Accrued charges and deferred income | 492/3 | €1,046 | €1,046 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,338 | €8,904 | -€4,434 | -33.2% |
| Other operating charges | 640/8 | €992 | €1,062 | +€70 | +7.1% |
| Gross operating margin | 9900 | €105,733 | €105,405 | -€327 | -0.3% |
| Operating profit (loss) | 9901 | €91,402 | €95,439 | +€4,037 | +4.4% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €1,323 | €146 | -€1,177 | -88.9% |
| Recurring financial charges | 65 | €1,323 | €146 | -€1,177 | -88.9% |
| Profit (loss) for the period before taxes | 9903 | €90,079 | €95,293 | +€5,213 | +5.8% |
| Income taxes | 67/77 | €19,749 | €20,675 | +€926 | +4.7% |
| Profit (loss) for the period | 9904 | €70,331 | €74,618 | +€4,287 | +6.1% |
| Profit (loss) for the period to be appropriated | 9905 | €70,331 | €74,618 | +€4,287 | +6.1% |
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 16 October 2026 via checked.be.