TZK CONSULT: 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.
TZK CONSULT
Largest movements
- Cash +€6,939
up €6,939 (+385.6%), from €1,800 to €8,739
mainly Net result for the year (+€23,392) and Tax, wage and social debts (+€2,314)
- Receivables within one year +€2,021
up €2,021 (+10.4%), from €19,479 to €21,500
of which Other amounts receivable: +€5,884
- Tangible fixed assets -€1,129
down €1,129 (-50.0%), from €2,259 to €1,129
- Profit (loss) carried forward +€5,392
up €5,392 (+155.5%), from €3,468 to €8,860
- Tax, wage and social debts +€2,314
up €2,314 (+105.4%), from €2,195 to €4,509
- Gross operating margin +€6,756
up €6,756 (+34.5%), from €19,608 to €26,364
- Purchases and services -€6,248
down €6,248 (-21.9%), from €28,581 to €22,333
- Depreciation -€759
down €759 (-40.2%), from €1,889 to €1,129
- Taxes +€540
up €540 (+62.2%), from €867 to €1,407
- Turnover +€508
up €508 (+1.1%), from €48,189 to €48,697
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €23,538 | €31,369 | +€7,831 | +33.3% |
| Fixed assets | 21/28 | €2,259 | €1,129 | -€1,129 | -50.0% |
| Tangible fixed assets | 22/27 | €2,259 | €1,129 | -€1,129 | -50.0% |
| Furniture and vehicles | 24 | €2,259 | €1,129 | -€1,129 | -50.0% |
| Current assets | 29/58 | €21,279 | €30,239 | +€8,960 | +42.1% |
| Amounts receivable within one year | 40/41 | €19,479 | €21,500 | +€2,021 | +10.4% |
| Trade receivables | 40 | €19,479 | €15,616 | -€3,864 | -19.8% |
| Other amounts receivable | 41 | - | €5,884 | +€5,884 | |
| Cash at bank and in hand | 54/58 | €1,800 | €8,739 | +€6,939 | +385.6% |
| Total equity and liabilities | 10/49 | €23,538 | €31,369 | +€7,831 | +33.3% |
| Equity | 10/15 | €3,468 | €8,860 | +€5,392 | +155.5% |
| Profit (loss) carried forward | 14 | €3,468 | €8,860 | +€5,392 | +155.5% |
| Amounts payable | 17/49 | €20,070 | €22,509 | +€2,438 | +12.1% |
| Amounts payable within one year | 42/48 | €20,070 | €22,509 | +€2,438 | +12.1% |
| Trade debts | 44 | €118 | - | -€118 | |
| Suppliers | 440/4 | €118 | - | -€118 | |
| Taxes, remuneration and social security | 45 | €2,195 | €4,509 | +€2,314 | +105.4% |
| Taxes | 450/3 | €2,195 | €4,509 | +€2,314 | +105.4% |
| Other amounts payable | 47/48 | €17,758 | €18,000 | +€242 | +1.4% |
| Turnover | 70 | €48,189 | €48,697 | +€508 | +1.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €28,581 | €22,333 | -€6,248 | -21.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,889 | €1,129 | -€759 | -40.2% |
| Other operating charges | 640/8 | €384 | €411 | +€27 | +7.0% |
| Gross operating margin | 9900 | €19,608 | €26,364 | +€6,756 | +34.5% |
| Operating profit (loss) | 9901 | €17,335 | €24,823 | +€7,488 | +43.2% |
| Financial charges | 65/66B | - | €24 | +€24 | |
| Recurring financial charges | 65 | - | €24 | +€24 | |
| Profit (loss) for the period before taxes | 9903 | €17,335 | €24,799 | +€7,464 | +43.1% |
| Income taxes | 67/77 | €867 | €1,407 | +€540 | +62.2% |
| Profit (loss) for the period | 9904 | €16,468 | €23,392 | +€6,924 | +42.0% |
| Profit (loss) for the period to be appropriated | 9905 | €16,468 | €23,392 | +€6,924 | +42.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.