TVAConsult: 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.
TVAConsult
Largest movements
- Cash +€23,041
up €23,041 (+80.9%), from €28,465 to €51,506
mainly Other debts (+€55,523) and Depreciation (+€15,163)
- Receivables within one year +€15,258
up €15,258 (+50.2%), from €30,396 to €45,655
of which Other amounts receivable: +€13,663
- Tangible fixed assets +€12,739
up €12,739 (+22.7%), from €56,241 to €68,980
of which Furniture and vehicles: +€32,447
- Deferred charges and accrued income +€3,074
up €3,074 (+101%), from €3,035 to €6,109
- Other debts +€55,523
up €55,523 (+35.4%), from €156,963 to €212,486
- Accrued charges and deferred income +€4,177
up €4,177 (+24,077%), from €17 to €4,195
- Profit (loss) carried forward -€3,564
down €3,564 (-5.6%), from -€63,689 to -€67,252
- Trade debts -€2,625
down €2,625 (-76.4%), from €3,437 to €813
- Financial charges +€99,665
up €99,665 (+9,551%), from €1,043 to €100,709
of which Non-recurring financial charges: +€100,000
- Gross operating margin +€40,853
up €40,853 (+54.9%), from €74,357 to €115,210
- Taxes -€2,056
down €2,056 (-60.6%), from €3,392 to €1,337
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 | €118,137 | €172,250 | +€54,112 | +45.8% |
| Fixed assets | 21/28 | €56,241 | €68,980 | +€12,739 | +22.7% |
| Tangible fixed assets | 22/27 | €56,241 | €68,980 | +€12,739 | +22.7% |
| Land and buildings | 22 | €4,875 | €3,656 | -€1,220 | -25.0% |
| Plant, machinery and equipment | 23 | €40,743 | €22,254 | -€18,489 | -45.4% |
| Furniture and vehicles | 24 | €10,623 | €43,070 | +€32,447 | +305% |
| Current assets | 29/58 | €61,896 | €103,270 | +€41,374 | +66.8% |
| Amounts receivable within one year | 40/41 | €30,396 | €45,655 | +€15,258 | +50.2% |
| Trade receivables | 40 | €30,258 | €31,853 | +€1,595 | +5.3% |
| Other amounts receivable | 41 | €139 | €13,802 | +€13,663 | +9,851% |
| Cash at bank and in hand | 54/58 | €28,465 | €51,506 | +€23,041 | +80.9% |
| Deferred charges and accrued income | 490/1 | €3,035 | €6,109 | +€3,074 | +101% |
| Total equity and liabilities | 10/49 | €118,137 | €172,250 | +€54,112 | +45.8% |
| Equity | 10/15 | -€58,689 | -€62,252 | -€3,564 | -6.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€63,689 | -€67,252 | -€3,564 | -5.6% |
| Amounts payable | 17/49 | €176,826 | €234,502 | +€57,676 | +32.6% |
| Amounts payable within one year | 42/48 | €176,808 | €230,307 | +€53,499 | +30.3% |
| Trade debts | 44 | €3,437 | €813 | -€2,625 | -76.4% |
| Suppliers | 440/4 | €3,437 | €813 | -€2,625 | -76.4% |
| Taxes, remuneration and social security | 45 | €16,408 | €17,008 | +€600 | +3.7% |
| Taxes | 450/3 | €14,908 | €15,531 | +€623 | +4.2% |
| Remuneration and social security | 454/9 | €1,500 | €1,477 | -€23 | -1.5% |
| Other amounts payable | 47/48 | €156,963 | €212,486 | +€55,523 | +35.4% |
| Accrued charges and deferred income | 492/3 | €17 | €4,195 | +€4,177 | +24,077% |
| Non-recurring operating income | 76A | €0 | €5,168 | +€5,168 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,813 | €15,163 | +€350 | +2.4% |
| Other operating charges | 640/8 | €853 | €1,566 | +€713 | +83.6% |
| Gross operating margin | 9900 | €74,357 | €115,210 | +€40,853 | +54.9% |
| Operating profit (loss) | 9901 | €58,692 | €98,482 | +€39,790 | +67.8% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €1,043 | €100,709 | +€99,665 | +9,551% |
| Recurring financial charges | 65 | €1,043 | €709 | -€335 | -32.1% |
| Non-recurring financial charges | 66B | €0 | €100,000 | +€100,000 | |
| Profit (loss) for the period before taxes | 9903 | €57,648 | -€2,227 | -€59,875 | |
| Income taxes | 67/77 | €3,392 | €1,337 | -€2,056 | -60.6% |
| Profit (loss) for the period | 9904 | €54,256 | -€3,564 | -€57,820 | |
| Profit (loss) for the period to be appropriated | 9905 | €54,256 | -€3,564 | -€57,820 |
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 13 October 2026 via checked.be.