Turning Point 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.
Turning Point Consulting
Largest movements
- Current investments +€43,000
new in 2025: €43,000
- Receivables within one year +€27,377
up €27,377 (+2385.1%), from €1,148 to €28,525
of which Trade receivables: +€28,525
- Cash +€13,987
up €13,987 (+604.8%), from €2,313 to €16,300
mainly Net result for the year (+€66,807) and Tax, wage and social debts (+€23,526)
- Deferred charges and accrued income +€4,007
new in 2025: €4,007
- Tangible fixed assets +€1,107
up €1,107 (+44.0%), from €2,518 to €3,625
- Profit (loss) carried forward +€66,807
up €66,807, from -€4,229 to €62,578
- Tax, wage and social debts +€23,526
new in 2025: €23,526
of which Taxes: +€21,010
- Other debts -€5,566
down €5,566 (-97.7%), from €5,698 to €131
- Trade debts +€4,711
up €4,711 (+924.8%), from €509 to €5,221
- Gross operating margin +€91,470
up €91,470, from -€4,199 to €87,271
- Taxes +€16,273
new in 2025: €16,273
- Financial charges +€2,701
new in 2025: €2,701
- Depreciation +€1,462
up €1,462 (+4953.7%), from €30 to €1,492
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.
Cash bridge derived
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 | €5,979 | €95,457 | +€89,479 | +1496.6% |
| Fixed assets | 21/28 | €2,518 | €3,625 | +€1,107 | +44.0% |
| Tangible fixed assets | 22/27 | €2,518 | €3,625 | +€1,107 | +44.0% |
| Furniture and vehicles | 24 | €2,518 | €3,625 | +€1,107 | +44.0% |
| Current assets | 29/58 | €3,460 | €91,832 | +€88,372 | +2553.8% |
| Amounts receivable within one year | 40/41 | €1,148 | €28,525 | +€27,377 | +2385.1% |
| Trade receivables | 40 | - | €28,525 | +€28,525 | |
| Other amounts receivable | 41 | €1,148 | €0 | -€1,148 | -100.0% |
| Current investments | 50/53 | - | €43,000 | +€43,000 | |
| Cash at bank and in hand | 54/58 | €2,313 | €16,300 | +€13,987 | +604.8% |
| Deferred charges and accrued income | 490/1 | - | €4,007 | +€4,007 | |
| Total equity and liabilities | 10/49 | €5,979 | €95,457 | +€89,479 | +1496.6% |
| Equity | 10/15 | -€229 | €66,578 | +€66,807 | |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,229 | €62,578 | +€66,807 | |
| Amounts payable | 17/49 | €6,207 | €28,879 | +€22,672 | +365.2% |
| Amounts payable within one year | 42/48 | €6,207 | €28,879 | +€22,672 | +365.2% |
| Financial debts | 43 | - | €1 | +€1 | |
| Credit institutions | 430/8 | - | €1 | +€1 | |
| Trade debts | 44 | €509 | €5,221 | +€4,711 | +924.8% |
| Suppliers | 440/4 | €509 | €5,221 | +€4,711 | +924.8% |
| Taxes, remuneration and social security | 45 | - | €23,526 | +€23,526 | |
| Taxes | 450/3 | - | €21,010 | +€21,010 | |
| Remuneration and social security | 454/9 | - | €2,516 | +€2,516 | |
| Other amounts payable | 47/48 | €5,698 | €131 | -€5,566 | -97.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30 | €1,492 | +€1,462 | +4953.7% |
| Gross operating margin | 9900 | -€4,199 | €87,271 | +€91,470 | |
| Operating profit (loss) | 9901 | -€4,229 | €85,779 | +€90,008 | |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | - | €2,701 | +€2,701 | |
| Recurring financial charges | 65 | - | €2,701 | +€2,701 | |
| Profit (loss) for the period before taxes | 9903 | -€4,229 | €83,080 | +€87,308 | |
| Income taxes | 67/77 | - | €16,273 | +€16,273 | |
| Profit (loss) for the period | 9904 | -€4,229 | €66,807 | +€71,035 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,229 | €66,807 | +€71,035 |
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 9 October 2026 via checked.be.