TURNER 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.
TURNER CONSULTING
Largest movements
- Cash +€12,318
up €12,318 (+239%), from €5,161 to €17,480
mainly Net result for the year (+€25,645) and Other debts (+€9,758)
- Tangible fixed assets -€8,838
down €8,838 (-36.4%), from €24,303 to €15,465
- Receivables within one year +€5,543
up €5,543 (+124%), from €4,477 to €10,020
of which Trade receivables: +€9,488
- Deferred charges and accrued income +€949
up €949, from €0 to €949
- Other debts +€9,758
up €9,758 (+53.9%), from €18,088 to €27,846
- Tax, wage and social debts +€5,121
up €5,121, from €0 to €5,121
of which Taxes: +€5,121
- Debts after one year -€4,897
down €4,897 (-100%), from €4,897 to €0
- Gross operating margin +€17,235
up €17,235 (+68.1%), from €25,320 to €42,555
- Taxes +€3,496
up €3,496 (+101%), from €3,472 to €6,968
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 | €33,941 | €43,914 | +€9,973 | +29.4% |
| Fixed assets | 21/28 | €24,303 | €15,465 | -€8,838 | -36.4% |
| Tangible fixed assets | 22/27 | €24,303 | €15,465 | -€8,838 | -36.4% |
| Furniture and vehicles | 24 | €24,303 | €15,465 | -€8,838 | -36.4% |
| Current assets | 29/58 | €9,638 | €28,449 | +€18,811 | +195% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €4,477 | €10,020 | +€5,543 | +124% |
| Trade receivables | 40 | €0 | €9,488 | +€9,488 | |
| Other amounts receivable | 41 | €4,477 | €532 | -€3,944 | -88.1% |
| Cash at bank and in hand | 54/58 | €5,161 | €17,480 | +€12,318 | +239% |
| Deferred charges and accrued income | 490/1 | €0 | €949 | +€949 | |
| Total equity and liabilities | 10/49 | €33,941 | €43,914 | +€9,973 | +29.4% |
| Equity | 10/15 | €3,000 | €3,000 | = | 0.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €30,941 | €40,914 | +€9,973 | +32.2% |
| Amounts payable after more than one year | 17 | €4,897 | €0 | -€4,897 | -100% |
| Financial debts | 170/4 | €4,897 | €0 | -€4,897 | -100% |
| Amounts payable within one year | 42/48 | €26,044 | €40,914 | +€14,869 | +57.1% |
| Current portion of amounts payable after more than one year | 42 | €5,253 | €4,897 | -€356 | -6.8% |
| Financial debts | 43 | €1,960 | €1,938 | -€22 | -1.1% |
| Credit institutions | 430/8 | €1,960 | €1,938 | -€22 | -1.1% |
| Trade debts | 44 | €743 | €1,112 | +€369 | +49.6% |
| Suppliers | 440/4 | €743 | €1,112 | +€369 | +49.6% |
| Taxes, remuneration and social security | 45 | €0 | €5,121 | +€5,121 | |
| Taxes | 450/3 | €0 | €5,121 | +€5,121 | |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €18,088 | €27,846 | +€9,758 | +53.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,711 | €8,838 | +€128 | +1.5% |
| Other operating charges | 640/8 | €637 | €563 | -€74 | -11.7% |
| Gross operating margin | 9900 | €25,320 | €42,555 | +€17,235 | +68.1% |
| Operating profit (loss) | 9901 | €15,972 | €33,154 | +€17,182 | +108% |
| Financial income | 75/76B | €201 | - | -€201 | |
| Recurring financial income | 75 | €201 | - | -€201 | |
| Financial charges | 65/66B | €700 | €541 | -€159 | -22.7% |
| Recurring financial charges | 65 | €700 | €541 | -€159 | -22.7% |
| Profit (loss) for the period before taxes | 9903 | €15,473 | €32,613 | +€17,139 | +111% |
| Income taxes | 67/77 | €3,472 | €6,968 | +€3,496 | +101% |
| Profit (loss) for the period | 9904 | €12,001 | €25,645 | +€13,643 | +114% |
| Profit (loss) for the period to be appropriated | 9905 | €12,001 | €25,645 | +€13,643 | +114% |
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 15 October 2026 via checked.be.