TUNECOM 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.
TUNECOM CONSULTING
Largest movements
- Tangible fixed assets +€62,475
up €62,475 (+1,189%), from €5,253 to €67,728
of which Furniture and vehicles: +€64,395
- Cash +€31,312
up €31,312 (+128%), from €24,460 to €55,772
mainly Debts after one year (+€36,448) and Net result for the year (+€25,300)
- Receivables within one year -€20,247
down €20,247 (-52.6%), from €38,513 to €18,265
- Deferred charges and accrued income -€9,373
down €9,373 (-76.1%), from €12,320 to €2,947
- Debts after one year +€36,448
new in 2025: €36,448
- Other debts +€18,195
up €18,195 (+515%), from €3,535 to €21,730
- Tax, wage and social debts -€8,884
down €8,884 (-71.4%), from €12,444 to €3,559
- Reserves +€7,008
up €7,008 (+11.4%), from €61,263 to €68,271
- Current portion of long-term debt +€6,385
new in 2025: €6,385
- Gross operating margin +€13,155
up €13,155 (+35.6%), from €36,976 to €50,131
- Taxes +€7,573
up €7,573 (+693%), from €1,093 to €8,666
- Depreciation +€5,273
up €5,273 (+121%), from €4,351 to €9,625
- Financial charges -€2,309
down €2,309 (-33.1%), from €6,967 to €4,658
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 | €80,546 | €144,713 | +€64,167 | +79.7% |
| Fixed assets | 21/28 | €5,253 | €67,728 | +€62,475 | +1,189% |
| Tangible fixed assets | 22/27 | €5,253 | €67,728 | +€62,475 | +1,189% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €3,221 | €67,617 | +€64,395 | +1,999% |
| Other tangible fixed assets | 26 | €2,032 | €111 | -€1,920 | -94.5% |
| Current assets | 29/58 | €75,292 | €76,985 | +€1,692 | +2.2% |
| Amounts receivable within one year | 40/41 | €38,513 | €18,265 | -€20,247 | -52.6% |
| Trade receivables | 40 | €38,513 | €18,265 | -€20,247 | -52.6% |
| Cash at bank and in hand | 54/58 | €24,460 | €55,772 | +€31,312 | +128% |
| Deferred charges and accrued income | 490/1 | €12,320 | €2,947 | -€9,373 | -76.1% |
| Total equity and liabilities | 10/49 | €80,546 | €144,713 | +€64,167 | +79.7% |
| Equity | 10/15 | €62,263 | €69,271 | +€7,008 | +11.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €61,263 | €68,271 | +€7,008 | +11.4% |
| Distributable reserves | 133 | €61,263 | €68,271 | +€7,008 | +11.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €18,283 | €75,442 | +€57,159 | +313% |
| Amounts payable after more than one year | 17 | - | €36,448 | +€36,448 | |
| Financial debts | 170/4 | - | €36,448 | +€36,448 | |
| Amounts payable within one year | 42/48 | €18,261 | €38,798 | +€20,537 | +112% |
| Current portion of amounts payable after more than one year | 42 | - | €6,385 | +€6,385 | |
| Trade debts | 44 | €2,282 | €7,124 | +€4,842 | +212% |
| Suppliers | 440/4 | €2,282 | €7,124 | +€4,842 | +212% |
| Taxes, remuneration and social security | 45 | €12,444 | €3,559 | -€8,884 | -71.4% |
| Taxes | 450/3 | €12,444 | €3,559 | -€8,884 | -71.4% |
| Other amounts payable | 47/48 | €3,535 | €21,730 | +€18,195 | +515% |
| Accrued charges and deferred income | 492/3 | €22 | €195 | +€173 | +787% |
| Non-recurring operating income | 76A | - | €26,847 | +€26,847 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,351 | €9,625 | +€5,273 | +121% |
| Other operating charges | 640/8 | €1,431 | €1,712 | +€281 | +19.7% |
| Non-recurring operating charges | 66A | - | €171 | +€171 | |
| Gross operating margin | 9900 | €36,976 | €50,131 | +€13,155 | +35.6% |
| Operating profit (loss) | 9901 | €31,194 | €38,624 | +€7,429 | +23.8% |
| Financial income | 75/76B | €1 | €1 | -€1 | -53.6% |
| Recurring financial income | 75 | €1 | €1 | -€1 | -53.6% |
| Financial charges | 65/66B | €6,967 | €4,658 | -€2,309 | -33.1% |
| Recurring financial charges | 65 | €6,967 | €4,658 | -€2,309 | -33.1% |
| Profit (loss) for the period before taxes | 9903 | €24,228 | €33,966 | +€9,738 | +40.2% |
| Income taxes | 67/77 | €1,093 | €8,666 | +€7,573 | +693% |
| Profit (loss) for the period | 9904 | €23,136 | €25,300 | +€2,165 | +9.4% |
| Profit (loss) for the period to be appropriated | 9905 | €23,136 | €25,300 | +€2,165 | +9.4% |
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 20 October 2026 via checked.be.