TYHR Consultant: 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.
TYHR Consultant
Largest movements
- Cash +€24,843
up €24,843 (+957%), from €2,596 to €27,439
mainly Net result for the year (+€35,657) and Trade debts (+€10,821)
- Receivables within one year +€10,256
up €10,256 (+235%), from €4,362 to €14,618
of which Trade receivables: +€13,433
- Tangible fixed assets +€10,221
up €10,221 (+34.8%), from €29,390 to €39,611
of which Other tangible fixed assets: +€13,738
- Profit (loss) carried forward +€35,657
up €35,657 (+61.9%), from -€57,590 to -€21,933
- Trade debts +€10,821
up €10,821 (+270%), from €4,002 to €14,822
- Tax, wage and social debts +€6,368
up €6,368 (+350%), from €1,819 to €8,187
of which Remuneration and social security: +€4,259
- Other debts -€3,443
down €3,443 (-10.3%), from €33,307 to €29,865
- Debts after one year -€2,991
down €2,991 (-23.6%), from €12,657 to €9,665
- Gross operating margin +€110,682
up €110,682, from -€26,590 to €84,092
- Staff costs +€26,960
up €26,960 (+510%), from €5,283 to €32,243
- Depreciation +€5,586
up €5,586 (+259%), from €2,153 to €7,739
- Financial charges +€2,088
up €2,088 (+60.0%), from €3,482 to €5,570
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 | €46,224 | €92,759 | +€46,534 | +101% |
| Fixed assets | 21/28 | €29,390 | €40,311 | +€10,921 | +37.2% |
| Tangible fixed assets | 22/27 | €29,390 | €39,611 | +€10,221 | +34.8% |
| Furniture and vehicles | 24 | €3,875 | €5,310 | +€1,435 | +37.0% |
| Leasing and similar rights | 25 | €24,184 | €19,230 | -€4,953 | -20.5% |
| Other tangible fixed assets | 26 | €1,332 | €15,070 | +€13,738 | +1,032% |
| Financial fixed assets | 28 | - | €700 | +€700 | |
| Current assets | 29/58 | €16,834 | €52,448 | +€35,614 | +212% |
| Amounts receivable within one year | 40/41 | €4,362 | €14,618 | +€10,256 | +235% |
| Trade receivables | 40 | €1,084 | €14,517 | +€13,433 | +1,239% |
| Other amounts receivable | 41 | €3,278 | €101 | -€3,177 | -96.9% |
| Cash at bank and in hand | 54/58 | €2,596 | €27,439 | +€24,843 | +957% |
| Deferred charges and accrued income | 490/1 | €9,876 | €10,391 | +€515 | +5.2% |
| Total equity and liabilities | 10/49 | €46,224 | €92,759 | +€46,534 | +101% |
| Equity | 10/15 | -€8,479 | €27,178 | +€35,657 | |
| Contributions | 10/11 | €600 | €600 | = | 0.0% |
| Reserves | 13 | €48,511 | €48,511 | = | 0.0% |
| Distributable reserves | 133 | €48,511 | €48,511 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€57,590 | -€21,933 | +€35,657 | +61.9% |
| Amounts payable | 17/49 | €54,703 | €65,581 | +€10,878 | +19.9% |
| Amounts payable after more than one year | 17 | €12,657 | €9,665 | -€2,991 | -23.6% |
| Financial debts | 170/4 | €12,657 | €9,665 | -€2,991 | -23.6% |
| Amounts payable within one year | 42/48 | €41,923 | €55,865 | +€13,942 | +33.3% |
| Current portion of amounts payable after more than one year | 42 | €2,795 | €2,991 | +€196 | +7.0% |
| Trade debts | 44 | €4,002 | €14,822 | +€10,821 | +270% |
| Suppliers | 440/4 | €4,002 | €14,822 | +€10,821 | +270% |
| Taxes, remuneration and social security | 45 | €1,819 | €8,187 | +€6,368 | +350% |
| Taxes | 450/3 | €582 | €2,690 | +€2,108 | +362% |
| Remuneration and social security | 454/9 | €1,237 | €5,497 | +€4,259 | +344% |
| Other amounts payable | 47/48 | €33,307 | €29,865 | -€3,443 | -10.3% |
| Accrued charges and deferred income | 492/3 | €123 | €50 | -€73 | -59.2% |
| Remuneration, social security and pensions | 62 | €5,283 | €32,243 | +€26,960 | +510% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,153 | €7,739 | +€5,586 | +259% |
| Other operating charges | 640/8 | €1,938 | €2,418 | +€480 | +24.8% |
| Gross operating margin | 9900 | -€26,590 | €84,092 | +€110,682 | |
| Operating profit (loss) | 9901 | -€35,964 | €41,692 | +€77,656 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €3,482 | €5,570 | +€2,088 | +60.0% |
| Recurring financial charges | 65 | €3,482 | €5,570 | +€2,088 | +60.0% |
| Profit (loss) for the period before taxes | 9903 | -€39,445 | €36,123 | +€75,568 | |
| Income taxes | 67/77 | €276 | €466 | +€190 | +68.7% |
| Profit (loss) for the period | 9904 | -€39,721 | €35,657 | +€75,378 | |
| Profit (loss) for the period to be appropriated | 9905 | -€39,721 | €35,657 | +€75,378 |
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 26 October 2026 via checked.be.