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TW59: what changed

Two fiscal 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.

What changed

TW59

BE 0787.628.320
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€19,688
2024 · €22,534-€2,846
Equity
€101,924
2024 · €82,235+€19,688
Cash
€67,765
2024 · €27,960+€39,805
Balance sheet total
€168,991
2024 · €166,328+€2,663

Largest movements

2024 to 2025
Assets
  • Cash +€39,805

    up €39,805 (+142.4%), from €27,960 to €67,765

    mainly Receivables within one year (+€28,162) and Net result for the year (+€19,688)

  • Receivables within one year -€28,162

    down €28,162 (-41.5%), from €67,888 to €39,726

    of which Trade receivables: -€18,451

  • Tangible fixed assets -€9,337

    down €9,337 (-13.7%), from €68,291 to €58,954

    of which Leasing and similar rights: -€10,217

Equity and liabilities
  • Current portion of long-term debt -€23,394

    down €23,394 (-68.6%), from €34,126 to €10,732

  • Reserves +€19,688

    up €19,688 (+25.5%), from €77,235 to €96,924

  • Debts after one year +€14,686

    new in 2025: €14,686

  • Trade debts -€9,923

    down €9,923 (-93.4%), from €10,629 to €706

  • Tax, wage and social debts +€9,247

    up €9,247 (+58.6%), from €15,776 to €25,023

Income statement
  • Gross operating margin -€5,294

    down €5,294 (-10.5%), from €50,496 to €45,201

  • Taxes -€1,272

    down €1,272 (-12.1%), from €10,519 to €9,247

  • Other operating charges -€983

    down €983 (-76.9%), from €1,278 to €295

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €22,534
Gross operating margin -€5,294
Depreciation -€241
Other operating charges +€983
Financial income +€2
Financial charges +€432
Taxes +€1,272
Result 2025 €19,688

Cash bridge derived

cash 2024 to 2025

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.

From operations +€53,414
Investment -€4,901
Financing -€8,708
Cash 2024 €27,960
Net result for the year +€19,688
Depreciation +€14,238
Receivables within one year +€28,162
Deferred charges and accrued income -€356
Trade debts -€9,923
Tax, wage and social debts +€9,247
Other debts -€7,642
Investment in fixed assets (net) -€4,901
Debts after one year +€14,686
Current portion of long-term debt -€23,394
Cash 2025 €67,765
Every line side by side 46 lines
Line Code 2024 2025 Change %
Total assets 20/58 €166,328 €168,991 +€2,663 +1.6%
Formation expenses 20 €156 €156 = 0.0%
Fixed assets 21/28 €68,377 €59,040 -€9,337 -13.7%
Tangible fixed assets 22/27 €68,291 €58,954 -€9,337 -13.7%
Plant, machinery and equipment 23 €8,884 €11,106 +€2,222 +25.0%
Furniture and vehicles 24 €20,697 €19,354 -€1,342 -6.5%
Leasing and similar rights 25 €38,711 €28,494 -€10,217 -26.4%
Financial fixed assets 28 €86 €86 = 0.0%
Current assets 29/58 €97,795 €109,794 +€12,000 +12.3%
Amounts receivable within one year 40/41 €67,888 €39,726 -€28,162 -41.5%
Trade receivables 40 €27,468 €9,017 -€18,451 -67.2%
Other amounts receivable 41 €40,420 €30,710 -€9,711 -24.0%
Cash at bank and in hand 54/58 €27,960 €67,765 +€39,805 +142.4%
Deferred charges and accrued income 490/1 €1,946 €2,303 +€356 +18.3%
Total equity and liabilities 10/49 €166,328 €168,991 +€2,663 +1.6%
Equity 10/15 €82,235 €101,924 +€19,688 +23.9%
Contributions 10/11 €5,000 €5,000 = 0.0%
Outside capital 11 €5,000 €5,000 = 0.0%
Other 1109/19 €5,000 €5,000 = 0.0%
Reserves 13 €77,235 €96,924 +€19,688 +25.5%
Distributable reserves 133 €77,235 €96,924 +€19,688 +25.5%
Profit (loss) carried forward 14 €0 €0 =
Amounts payable 17/49 €84,093 €67,067 -€17,025 -20.2%
Amounts payable after more than one year 17 - €14,686 +€14,686
Financial debts 170/4 - €14,686 +€14,686
Amounts payable within one year 42/48 €84,093 €52,381 -€31,712 -37.7%
Current portion of amounts payable after more than one year 42 €34,126 €10,732 -€23,394 -68.6%
Trade debts 44 €10,629 €706 -€9,923 -93.4%
Suppliers 440/4 €10,629 €706 -€9,923 -93.4%
Advances received on contracts in progress 46 €0 - =
Taxes, remuneration and social security 45 €15,776 €25,023 +€9,247 +58.6%
Taxes 450/3 €15,776 €25,023 +€9,247 +58.6%
Other amounts payable 47/48 €23,562 €15,920 -€7,642 -32.4%
Remuneration, social security and pensions 62 €0 - =
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €13,997 €14,238 +€241 +1.7%
Other operating charges 640/8 €1,278 €295 -€983 -76.9%
Gross operating margin 9900 €50,496 €45,201 -€5,294 -10.5%
Operating profit (loss) 9901 €35,221 €30,668 -€4,552 -12.9%
Financial income 75/76B - €2 +€2
Recurring financial income 75 - €2 +€2
Financial charges 65/66B €2,168 €1,736 -€432 -19.9%
Recurring financial charges 65 €2,168 €1,736 -€432 -19.9%
Profit (loss) for the period before taxes 9903 €33,053 €28,935 -€4,118 -12.5%
Income taxes 67/77 €10,519 €9,247 -€1,272 -12.1%
Profit (loss) for the period 9904 €22,534 €19,688 -€2,846 -12.6%
Profit (loss) for the period to be appropriated 9905 €22,534 €19,688 -€2,846 -12.6%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.