TURAY 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.
TURAY CONSULTING
Largest movements
- Receivables within one year +€101,750
up €101,750 (+53.3%), from €190,962 to €292,712
of which Other amounts receivable: +€53,350
- Cash +€22,551
up €22,551 (+650%), from €3,471 to €26,022
mainly Net result for the year (+€73,042) and Other debts (+€59,500)
- Tangible fixed assets -€11,651
down €11,651 (-3.2%), from €359,615 to €347,964
of which Land and buildings: -€10,500
- Other debts +€59,500
up €59,500 (+8,929%), from €666 to €60,166
- Trade debts +€50,694
up €50,694 (+1,450%), from €3,495 to €54,189
- Tax, wage and social debts +€24,975
up €24,975 (+42.4%), from €58,924 to €83,899
- Debts after one year -€16,215
down €16,215 (-6.1%), from €264,337 to €248,122
of which Financial debts: -€16,215
- Advances received -€10,000
no longer reported in 2025 (was €10,000)
- Gross operating margin -€47,943
down €47,943 (-27.4%), from €174,950 to €127,007
- Taxes -€3,305
down €3,305 (-10.1%), from €32,846 to €29,541
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 | €566,047 | €678,697 | +€112,650 | +19.9% |
| Fixed assets | 21/28 | €371,615 | €359,964 | -€11,651 | -3.1% |
| Tangible fixed assets | 22/27 | €359,615 | €347,964 | -€11,651 | -3.2% |
| Land and buildings | 22 | €356,905 | €346,405 | -€10,500 | -2.9% |
| Furniture and vehicles | 24 | €2,709 | €1,558 | -€1,151 | -42.5% |
| Financial fixed assets | 28 | €12,000 | €12,000 | = | 0.0% |
| Current assets | 29/58 | €194,432 | €318,734 | +€124,301 | +63.9% |
| Amounts receivable within one year | 40/41 | €190,962 | €292,712 | +€101,750 | +53.3% |
| Trade receivables | 40 | - | €48,400 | +€48,400 | |
| Other amounts receivable | 41 | €190,962 | €244,312 | +€53,350 | +27.9% |
| Cash at bank and in hand | 54/58 | €3,471 | €26,022 | +€22,551 | +650% |
| Total equity and liabilities | 10/49 | €566,047 | €678,697 | +€112,650 | +19.9% |
| Equity | 10/15 | €212,452 | €215,494 | +€3,042 | +1.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €209,452 | €212,494 | +€3,042 | +1.5% |
| Amounts payable | 17/49 | €353,595 | €463,203 | +€109,608 | +31.0% |
| Amounts payable after more than one year | 17 | €264,337 | €248,122 | -€16,215 | -6.1% |
| Financial debts | 170/4 | €261,237 | €245,022 | -€16,215 | -6.2% |
| Other amounts payable | 178/9 | €3,100 | €3,100 | = | 0.0% |
| Amounts payable within one year | 42/48 | €88,609 | €214,469 | +€125,859 | +142% |
| Current portion of amounts payable after more than one year | 42 | €15,524 | €16,215 | +€691 | +4.4% |
| Trade debts | 44 | €3,495 | €54,189 | +€50,694 | +1,450% |
| Suppliers | 440/4 | €3,495 | €54,189 | +€50,694 | +1,450% |
| Advances received on contracts in progress | 46 | €10,000 | - | -€10,000 | |
| Taxes, remuneration and social security | 45 | €58,924 | €83,899 | +€24,975 | +42.4% |
| Taxes | 450/3 | €58,924 | €83,899 | +€24,975 | +42.4% |
| Other amounts payable | 47/48 | €666 | €60,166 | +€59,500 | +8,929% |
| Accrued charges and deferred income | 492/3 | €649 | €612 | -€36 | -5.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,234 | €11,651 | +€417 | +3.7% |
| Other operating charges | 640/8 | €2,154 | €872 | -€1,282 | -59.5% |
| Gross operating margin | 9900 | €174,950 | €127,007 | -€47,943 | -27.4% |
| Operating profit (loss) | 9901 | €161,562 | €114,483 | -€47,078 | -29.1% |
| Financial income | 75/76B | - | €23 | +€23 | |
| Recurring financial income | 75 | - | €23 | +€23 | |
| Financial charges | 65/66B | €13,150 | €11,924 | -€1,227 | -9.3% |
| Recurring financial charges | 65 | €13,150 | €11,924 | -€1,227 | -9.3% |
| Profit (loss) for the period before taxes | 9903 | €148,411 | €102,582 | -€45,829 | -30.9% |
| Income taxes | 67/77 | €32,846 | €29,541 | -€3,305 | -10.1% |
| Profit (loss) for the period | 9904 | €115,565 | €73,042 | -€42,524 | -36.8% |
| Profit (loss) for the period to be appropriated | 9905 | €115,565 | €73,042 | -€42,524 | -36.8% |
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 25 October 2026 via checked.be.