TUNA 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.
TUNA CONSULTING
Largest movements
- Receivables within one year +€19,107
up €19,107 (+269%), from €7,096 to €26,203
of which Trade receivables: +€15,894
- Deferred charges and accrued income +€5,838
new in 2025: €5,838
- Cash +€5,107
up €5,107 (+393%), from €1,301 to €6,408
mainly Net result for the year (+€20,941) and Tax, wage and social debts (+€9,411)
- Tangible fixed assets +€3,467
up €3,467 (+147%), from €2,356 to €5,823
of which Other tangible fixed assets: +€2,489
- Profit (loss) carried forward +€20,941
up €20,941 (+2,641%), from €793 to €21,734
- Tax, wage and social debts +€9,411
up €9,411 (+153%), from €6,156 to €15,567
- Short-term financial debts +€6,685
new in 2025: €6,685
- Other debts -€3,795
no longer reported in 2025 (was €3,795)
- Gross operating margin +€27,086
up €27,086 (+1,655%), from €1,637 to €28,723
- Taxes +€6,129
up €6,129 (+1,345%), from €456 to €6,585
- Depreciation +€912
up €912 (+319%), from €286 to €1,198
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 | €10,754 | €44,272 | +€33,518 | +312% |
| Fixed assets | 21/28 | €2,356 | €5,823 | +€3,467 | +147% |
| Tangible fixed assets | 22/27 | €2,356 | €5,823 | +€3,467 | +147% |
| Furniture and vehicles | 24 | €2,356 | €3,334 | +€978 | +41.5% |
| Other tangible fixed assets | 26 | - | €2,489 | +€2,489 | |
| Current assets | 29/58 | €8,397 | €38,449 | +€30,052 | +358% |
| Amounts receivable within one year | 40/41 | €7,096 | €26,203 | +€19,107 | +269% |
| Trade receivables | 40 | €6,156 | €22,050 | +€15,894 | +258% |
| Other amounts receivable | 41 | €940 | €4,153 | +€3,213 | +342% |
| Cash at bank and in hand | 54/58 | €1,301 | €6,408 | +€5,107 | +393% |
| Deferred charges and accrued income | 490/1 | - | €5,838 | +€5,838 | |
| Total equity and liabilities | 10/49 | €10,754 | €44,272 | +€33,518 | +312% |
| Equity | 10/15 | €794 | €21,735 | +€20,941 | +2,638% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | €793 | €21,734 | +€20,941 | +2,641% |
| Amounts payable | 17/49 | €9,960 | €22,537 | +€12,577 | +126% |
| Amounts payable within one year | 42/48 | €9,960 | €22,537 | +€12,577 | +126% |
| Financial debts | 43 | - | €6,685 | +€6,685 | |
| Credit institutions | 430/8 | - | €6,685 | +€6,685 | |
| Trade debts | 44 | €10 | €286 | +€276 | +2,905% |
| Suppliers | 440/4 | €10 | €286 | +€276 | +2,905% |
| Taxes, remuneration and social security | 45 | €6,156 | €15,567 | +€9,411 | +153% |
| Taxes | 450/3 | €6,156 | €15,567 | +€9,411 | +153% |
| Other amounts payable | 47/48 | €3,795 | - | -€3,795 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €286 | €1,198 | +€912 | +319% |
| Other operating charges | 640/8 | €97 | - | -€97 | |
| Gross operating margin | 9900 | €1,637 | €28,723 | +€27,086 | +1,655% |
| Operating profit (loss) | 9901 | €1,254 | €27,525 | +€26,270 | +2,094% |
| Financial income | 75/76B | €4 | €113 | +€109 | +2,917% |
| Recurring financial income | 75 | €4 | €113 | +€109 | +2,917% |
| Financial charges | 65/66B | €10 | €111 | +€102 | +1,072% |
| Recurring financial charges | 65 | €10 | €111 | +€102 | +1,072% |
| Profit (loss) for the period before taxes | 9903 | €1,249 | €27,526 | +€26,277 | +2,105% |
| Income taxes | 67/77 | €456 | €6,585 | +€6,129 | +1,345% |
| Profit (loss) for the period | 9904 | €793 | €20,941 | +€20,148 | +2,541% |
| Profit (loss) for the period to be appropriated | 9905 | €793 | €20,941 | +€20,148 | +2,541% |
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 14 October 2026 via checked.be.