Txt 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.
Txt CONSULTING
Largest movements
- Tangible fixed assets +€108,980
up €108,980 (+21.4%), from €508,846 to €617,827
of which Land and buildings: +€202,033
- Cash +€75,890
up €75,890 (+210%), from €36,163 to €112,052
mainly Debts after one year (+€105,545) and Net result for the year (+€89,476)
- Receivables within one year -€45,018
down €45,018 (-31.5%), from €142,810 to €97,793
of which Other amounts receivable: -€71,713
- Current investments -€21,001
down €21,001 (-39.6%), from €53,000 to €31,999
- Debts after one year +€105,545
up €105,545 (+25.1%), from €421,009 to €526,553
- Other debts -€104,887
down €104,887 (-45.2%), from €231,869 to €126,982
- Profit (loss) carried forward +€89,476
up €89,476 (+3,541%), from €2,527 to €92,003
- Trade debts +€13,129
up €13,129 (+93.8%), from €13,993 to €27,122
- Tax, wage and social debts +€8,942
up €8,942 (+129%), from €6,909 to €15,851
- Gross operating margin +€198,768
up €198,768 (+220%), from €90,205 to €288,972
- Other operating charges +€89,061
up €89,061 (+820%), from €10,856 to €99,917
- Taxes +€22,620
up €22,620 (+5,557%), from €407 to €23,027
- Depreciation -€15,599
down €15,599 (-23.9%), from €65,376 to €49,777
- Financial charges +€5,849
up €5,849 (+54.0%), from €10,825 to €16,674
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 | €744,420 | €860,633 | +€116,213 | +15.6% |
| Fixed assets | 21/28 | €508,846 | €617,827 | +€108,980 | +21.4% |
| Tangible fixed assets | 22/27 | €508,846 | €617,827 | +€108,980 | +21.4% |
| Land and buildings | 22 | €256,471 | €458,505 | +€202,033 | +78.8% |
| Plant, machinery and equipment | 23 | €12,401 | €14,388 | +€1,987 | +16.0% |
| Furniture and vehicles | 24 | €85,319 | €1,093 | -€84,226 | -98.7% |
| Other tangible fixed assets | 26 | €154,655 | €143,841 | -€10,814 | -7.0% |
| Current assets | 29/58 | €235,574 | €242,807 | +€7,233 | +3.1% |
| Amounts receivable within one year | 40/41 | €142,810 | €97,793 | -€45,018 | -31.5% |
| Trade receivables | 40 | €30,550 | €57,245 | +€26,695 | +87.4% |
| Other amounts receivable | 41 | €112,261 | €40,547 | -€71,713 | -63.9% |
| Current investments | 50/53 | €53,000 | €31,999 | -€21,001 | -39.6% |
| Cash at bank and in hand | 54/58 | €36,163 | €112,052 | +€75,890 | +210% |
| Deferred charges and accrued income | 490/1 | €3,601 | €963 | -€2,638 | -73.3% |
| Total equity and liabilities | 10/49 | €744,420 | €860,633 | +€116,213 | +15.6% |
| Equity | 10/15 | €22,987 | €112,463 | +€89,476 | +389% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,527 | €92,003 | +€89,476 | +3,541% |
| Amounts payable | 17/49 | €721,433 | €748,170 | +€26,737 | +3.7% |
| Amounts payable after more than one year | 17 | €421,009 | €526,553 | +€105,545 | +25.1% |
| Financial debts | 170/4 | €421,009 | €526,553 | +€105,545 | +25.1% |
| Amounts payable within one year | 42/48 | €300,424 | €221,617 | -€78,807 | -26.2% |
| Current portion of amounts payable after more than one year | 42 | €42,540 | €50,451 | +€7,912 | +18.6% |
| Financial debts | 43 | €5,114 | - | -€5,114 | |
| Credit institutions | 430/8 | €5,114 | - | -€5,114 | |
| Trade debts | 44 | €13,993 | €27,122 | +€13,129 | +93.8% |
| Suppliers | 440/4 | €13,993 | €27,122 | +€13,129 | +93.8% |
| Advances received on contracts in progress | 46 | - | €1,210 | +€1,210 | |
| Taxes, remuneration and social security | 45 | €6,909 | €15,851 | +€8,942 | +129% |
| Taxes | 450/3 | €6,909 | €15,851 | +€8,942 | +129% |
| Other amounts payable | 47/48 | €231,869 | €126,982 | -€104,887 | -45.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €65,376 | €49,777 | -€15,599 | -23.9% |
| Other operating charges | 640/8 | €10,856 | €99,917 | +€89,061 | +820% |
| Non-recurring operating charges | 66A | €241 | €12,246 | +€12,005 | +4,984% |
| Gross operating margin | 9900 | €90,205 | €288,972 | +€198,768 | +220% |
| Operating profit (loss) | 9901 | €13,732 | €127,033 | +€113,300 | +825% |
| Financial income | 75/76B | €27 | €2,145 | +€2,118 | +7,800% |
| Recurring financial income | 75 | €27 | €2,145 | +€2,118 | +7,800% |
| Financial charges | 65/66B | €10,825 | €16,674 | +€5,849 | +54.0% |
| Recurring financial charges | 65 | €10,825 | €16,674 | +€5,849 | +54.0% |
| Profit (loss) for the period before taxes | 9903 | €2,934 | €112,503 | +€109,569 | +3,734% |
| Income taxes | 67/77 | €407 | €23,027 | +€22,620 | +5,557% |
| Profit (loss) for the period | 9904 | €2,527 | €89,476 | +€86,949 | +3,441% |
| Profit (loss) for the period to be appropriated | 9905 | €2,527 | €89,476 | +€86,949 | +3,441% |
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 1 November 2026 via checked.be.