TUX CONSULT: 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.
TUX CONSULT
Largest movements
- Cash +€82,126
up €82,126 (+87.3%), from €94,021 to €176,147
mainly Net result for the year (+€41,392) and Receivables within one year (+€39,146)
- Receivables within one year -€39,146
down €39,146 (-68.4%), from €57,247 to €18,101
of which Trade receivables: -€28,415
- Tangible fixed assets -€4,284
down €4,284 (-31.1%), from €13,756 to €9,472
of which Furniture and vehicles: -€5,072
- Reserves +€41,392
up €41,392 (+26.9%), from €154,147 to €195,539
- Other debts -€5,643
down €5,643 (-100.0%), from €5,643 to €0
- Gross operating margin -€11,311
down €11,311 (-10.7%), from €105,488 to €94,177
- Staff costs +€8,238
up €8,238 (+59.1%), from €13,941 to €22,179
- Taxes -€5,460
down €5,460 (-22.2%), from €24,557 to €19,098
- Depreciation +€3,994
up €3,994 (+319.5%), from €1,250 to €5,245
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 | €240,287 | €276,737 | +€36,450 | +15.2% |
| Fixed assets | 21/28 | €16,456 | €12,172 | -€4,284 | -26.0% |
| Tangible fixed assets | 22/27 | €13,756 | €9,472 | -€4,284 | -31.1% |
| Plant, machinery and equipment | 23 | - | €788 | +€788 | |
| Furniture and vehicles | 24 | €13,756 | €8,684 | -€5,072 | -36.9% |
| Financial fixed assets | 28 | €2,700 | €2,700 | = | 0.0% |
| Current assets | 29/58 | €223,831 | €264,565 | +€40,734 | +18.2% |
| Amounts receivable after more than one year | 29 | €67,500 | €67,500 | = | 0.0% |
| Other amounts receivable | 291 | €67,500 | €67,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €57,247 | €18,101 | -€39,146 | -68.4% |
| Trade receivables | 40 | €37,134 | €8,719 | -€28,415 | -76.5% |
| Other amounts receivable | 41 | €20,114 | €9,382 | -€10,731 | -53.4% |
| Cash at bank and in hand | 54/58 | €94,021 | €176,147 | +€82,126 | +87.3% |
| Deferred charges and accrued income | 490/1 | €5,063 | €2,818 | -€2,245 | -44.3% |
| Total equity and liabilities | 10/49 | €240,287 | €276,737 | +€36,450 | +15.2% |
| Equity | 10/15 | €212,114 | €253,506 | +€41,392 | +19.5% |
| Contributions | 10/11 | €9,200 | €9,200 | = | 0.0% |
| Reserves | 13 | €154,147 | €195,539 | +€41,392 | +26.9% |
| Distributable reserves | 133 | €154,147 | €195,539 | +€41,392 | +26.9% |
| Profit (loss) carried forward | 14 | €48,767 | €48,767 | = | 0.0% |
| Amounts payable | 17/49 | €28,173 | €23,231 | -€4,942 | -17.5% |
| Amounts payable within one year | 42/48 | €28,173 | €23,231 | -€4,942 | -17.5% |
| Financial debts | 43 | €5,091 | €5,075 | -€16 | -0.3% |
| Credit institutions | 430/8 | €5,091 | €5,075 | -€16 | -0.3% |
| Trade debts | 44 | €6,285 | €5,645 | -€639 | -10.2% |
| Suppliers | 440/4 | €6,285 | €5,645 | -€639 | -10.2% |
| Taxes, remuneration and social security | 45 | €11,154 | €12,511 | +€1,357 | +12.2% |
| Taxes | 450/3 | €6,866 | €6,056 | -€810 | -11.8% |
| Remuneration and social security | 454/9 | €4,288 | €6,455 | +€2,166 | +50.5% |
| Other amounts payable | 47/48 | €5,643 | €0 | -€5,643 | -100.0% |
| Remuneration, social security and pensions | 62 | €13,941 | €22,179 | +€8,238 | +59.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,250 | €5,245 | +€3,994 | +319.5% |
| Other operating charges | 640/8 | €1,555 | €1,554 | -€1 | -0.1% |
| Gross operating margin | 9900 | €105,488 | €94,177 | -€11,311 | -10.7% |
| Operating profit (loss) | 9901 | €88,742 | €65,199 | -€23,542 | -26.5% |
| Financial income | 75/76B | €891 | €980 | +€89 | +9.9% |
| Recurring financial income | 75 | €891 | €980 | +€89 | +9.9% |
| Financial charges | 65/66B | €5,443 | €5,689 | +€247 | +4.5% |
| Recurring financial charges | 65 | €5,443 | €5,689 | +€247 | +4.5% |
| Profit (loss) for the period before taxes | 9903 | €84,190 | €60,490 | -€23,700 | -28.2% |
| Income taxes | 67/77 | €24,557 | €19,098 | -€5,460 | -22.2% |
| Profit (loss) for the period | 9904 | €59,633 | €41,392 | -€18,241 | -30.6% |
| Profit (loss) for the period to be appropriated | 9905 | €59,633 | €41,392 | -€18,241 | -30.6% |
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 11 October 2026 via checked.be.