TT CONSULT: 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.
TT CONSULT
Largest movements
- Cash -€20,854
no longer reported in 2022 (was €20,854)
mainly Net result for the year (-€21,297) and Advances received (-€17,020)
- Receivables within one year -€5,061
down €5,061 (-32.5%), from €15,577 to €10,516
of which Trade receivables: -€4,195
- Deferred charges and accrued income -€2,660
no longer reported in 2022 (was €2,660)
- Tangible fixed assets -€2,659
down €2,659 (-30.6%), from €8,688 to €6,029
- Stocks and contracts -€1,800
no longer reported in 2022 (was €1,800)
- Profit (loss) carried forward -€21,297
down €21,297 (-26.8%), from -€79,523 to -€100,819
- Advances received -€17,020
no longer reported in 2022 (was €17,020)
- Tax, wage and social debts -€11,708
down €11,708 (-97.8%), from €11,976 to €268
of which Remuneration and social security: -€11,976
- Short-term financial debts +€10,412
new in 2022: €10,412
- Trade debts +€4,981
new in 2022: €4,981
- Gross operating margin -€22,953
down €22,953, from €7,681 to -€15,272
- Depreciation +€1,785
up €1,785 (+102.8%), from €1,737 to €3,523
- Financial charges -€1,175
down €1,175 (-51.5%), from €2,282 to €1,107
- Financial income -€351
down €351 (-99.9%), from €351 to €0
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €49,579 | €16,545 | -€33,034 | -66.6% |
| Fixed assets | 21/28 | €8,688 | €6,029 | -€2,659 | -30.6% |
| Tangible fixed assets | 22/27 | €8,688 | €6,029 | -€2,659 | -30.6% |
| Furniture and vehicles | 24 | €8,688 | €6,029 | -€2,659 | -30.6% |
| Current assets | 29/58 | €40,891 | €10,516 | -€30,375 | -74.3% |
| Stocks and contracts in progress | 3 | €1,800 | - | -€1,800 | |
| Stocks | 30/36 | €1,800 | - | -€1,800 | |
| Amounts receivable within one year | 40/41 | €15,577 | €10,516 | -€5,061 | -32.5% |
| Trade receivables | 40 | €14,195 | €10,000 | -€4,195 | -29.6% |
| Other amounts receivable | 41 | €1,382 | €516 | -€866 | -62.7% |
| Cash at bank and in hand | 54/58 | €20,854 | - | -€20,854 | |
| Deferred charges and accrued income | 490/1 | €2,660 | - | -€2,660 | |
| Total equity and liabilities | 10/49 | €49,579 | €16,545 | -€33,034 | -66.6% |
| Equity | 10/15 | €9,279 | -€12,018 | -€21,297 | |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €38,801 | €38,801 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,000 | €5,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €33,801 | €33,801 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€79,523 | -€100,819 | -€21,297 | -26.8% |
| Amounts payable | 17/49 | €40,300 | €28,563 | -€11,738 | -29.1% |
| Amounts payable within one year | 42/48 | €40,300 | €28,563 | -€11,738 | -29.1% |
| Financial debts | 43 | - | €10,412 | +€10,412 | |
| Credit institutions | 430/8 | - | €10,412 | +€10,412 | |
| Trade debts | 44 | - | €4,981 | +€4,981 | |
| Suppliers | 440/4 | - | €4,981 | +€4,981 | |
| Advances received on contracts in progress | 46 | €17,020 | - | -€17,020 | |
| Taxes, remuneration and social security | 45 | €11,976 | €268 | -€11,708 | -97.8% |
| Taxes | 450/3 | - | €268 | +€268 | |
| Remuneration and social security | 454/9 | €11,976 | - | -€11,976 | |
| Other amounts payable | 47/48 | €11,305 | €12,902 | +€1,597 | +14.1% |
| Non-recurring operating income | 76A | €20,361 | €5,785 | -€14,576 | -71.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,737 | €3,523 | +€1,785 | +102.8% |
| Other operating charges | 640/8 | €1,100 | €1,127 | +€28 | +2.5% |
| Gross operating margin | 9900 | €7,681 | -€15,272 | -€22,953 | |
| Operating profit (loss) | 9901 | €4,844 | -€19,922 | -€24,766 | |
| Financial income | 75/76B | €351 | €0 | -€351 | -99.9% |
| Recurring financial income | 75 | €351 | €0 | -€351 | -99.9% |
| Financial charges | 65/66B | €2,282 | €1,107 | -€1,175 | -51.5% |
| Recurring financial charges | 65 | €2,282 | €1,107 | -€1,175 | -51.5% |
| Profit (loss) for the period before taxes | 9903 | €2,914 | -€21,029 | -€23,943 | |
| Income taxes | 67/77 | €296 | €268 | -€29 | -9.6% |
| Profit (loss) for the period | 9904 | €2,618 | -€21,297 | -€23,914 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,618 | -€21,297 | -€23,914 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.