TVA 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.
TVA CONSULTING
Largest movements
- Cash +€75,845
up €75,845 (+71.8%), from €105,566 to €181,411
mainly Net result for the year (+€66,399) and Tax, wage and social debts (+€14,544)
- Receivables within one year -€11,100
down €11,100 (-41.4%), from €26,830 to €15,730
of which Trade receivables: -€8,345
- Tangible fixed assets -€7,532
down €7,532 (-17.0%), from €44,227 to €36,695
of which Land and buildings: -€4,895
- Current investments -€6,175
down €6,175 (-4.1%), from €151,577 to €145,402
- Reserves +€33,100
up €33,100 (+16.1%), from €204,960 to €238,060
of which Distributable reserves: +€34,960
- Tax, wage and social debts +€14,544
new in 2025: €14,544
- Financial income +€22,380
up €22,380 (+875%), from €2,558 to €24,939
of which Financial income: +€22,192
- Gross operating margin +€17,434
up €17,434 (+29.8%), from €58,529 to €75,963
- Taxes +€9,548
up €9,548 (+69.8%), from €13,682 to €23,230
- Financial charges +€922
up €922 (+1,718%), from €54 to €975
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 | €328,200 | €379,675 | +€51,475 | +15.7% |
| Fixed assets | 21/28 | €44,227 | €36,695 | -€7,532 | -17.0% |
| Tangible fixed assets | 22/27 | €44,227 | €36,695 | -€7,532 | -17.0% |
| Land and buildings | 22 | €30,063 | €25,169 | -€4,895 | -16.3% |
| Plant, machinery and equipment | 23 | €565 | €1,491 | +€926 | +164% |
| Furniture and vehicles | 24 | €13,599 | €10,036 | -€3,563 | -26.2% |
| Current assets | 29/58 | €283,973 | €342,980 | +€59,007 | +20.8% |
| Amounts receivable within one year | 40/41 | €26,830 | €15,730 | -€11,100 | -41.4% |
| Trade receivables | 40 | €24,075 | €15,730 | -€8,345 | -34.7% |
| Other amounts receivable | 41 | €2,755 | €0 | -€2,755 | -100% |
| Current investments | 50/53 | €151,577 | €145,402 | -€6,175 | -4.1% |
| Cash at bank and in hand | 54/58 | €105,566 | €181,411 | +€75,845 | +71.8% |
| Deferred charges and accrued income | 490/1 | - | €437 | +€437 | |
| Total equity and liabilities | 10/49 | €328,200 | €379,675 | +€51,475 | +15.7% |
| Equity | 10/15 | €322,023 | €356,522 | +€34,499 | +10.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | - | -€6,200 | |
| Other | 1109/19 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €204,960 | €238,060 | +€33,100 | +16.1% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | - | €0 | = | |
| Distributable reserves | 133 | €203,100 | €238,060 | +€34,960 | +17.2% |
| Profit (loss) carried forward | 14 | €110,863 | €112,262 | +€1,399 | +1.3% |
| Amounts payable | 17/49 | €6,177 | €23,153 | +€16,977 | +275% |
| Amounts payable within one year | 42/48 | €6,177 | €22,861 | +€16,684 | +270% |
| Trade debts | 44 | €860 | €2,077 | +€1,216 | +141% |
| Suppliers | 440/4 | €860 | €2,077 | +€1,216 | +141% |
| Taxes, remuneration and social security | 45 | - | €14,544 | +€14,544 | |
| Taxes | 450/3 | - | €14,544 | +€14,544 | |
| Other amounts payable | 47/48 | €5,317 | €6,241 | +€924 | +17.4% |
| Accrued charges and deferred income | 492/3 | - | €292 | +€292 | |
| Remuneration, social security and pensions | 62 | - | €250 | +€250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,714 | €9,207 | -€506 | -5.2% |
| Other operating charges | 640/8 | €593 | €840 | +€248 | +41.7% |
| Gross operating margin | 9900 | €58,529 | €75,963 | +€17,434 | +29.8% |
| Operating profit (loss) | 9901 | €48,223 | €65,665 | +€17,443 | +36.2% |
| Financial income | 75/76B | €2,558 | €24,939 | +€22,380 | +875% |
| Recurring financial income | 75 | €2,558 | €24,750 | +€22,192 | +867% |
| Non-recurring financial income | 76B | - | €188 | +€188 | |
| Financial charges | 65/66B | €54 | €975 | +€922 | +1,718% |
| Recurring financial charges | 65 | €54 | €975 | +€922 | +1,718% |
| Profit (loss) for the period before taxes | 9903 | €50,727 | €89,629 | +€38,902 | +76.7% |
| Income taxes | 67/77 | €13,682 | €23,230 | +€9,548 | +69.8% |
| Profit (loss) for the period | 9904 | €37,046 | €66,399 | +€29,353 | +79.2% |
| Profit (loss) for the period to be appropriated | 9905 | €37,046 | €66,399 | +€29,353 | +79.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.