C.A. 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.
C.A. CONSULT
Largest movements
- Receivables within one year -€60,704
down €60,704 (-76.1%), from €79,750 to €19,046
of which Trade receivables: -€38,686
- Deferred charges and accrued income -€1,227
no longer reported in 2021 (was €1,227)
- Cash +€1,094
up €1,094 (+86.3%), from €1,267 to €2,361
mainly Receivables within one year (+€60,704) and Tax, wage and social debts (+€28,235)
- Profit (loss) carried forward -€50,078
down €50,078, from €14,320 to -€35,759
- Tax, wage and social debts +€28,235
up €28,235 (+102.8%), from €27,457 to €55,692
of which Taxes: +€30,710
- Other debts -€26,983
no longer reported in 2021 (was €26,983)
- Trade debts -€12,011
down €12,011 (-91.4%), from €13,144 to €1,134
- Purchases and services -€131,369
no longer reported in 2021 (was €131,369)
- Turnover -€129,225
no longer reported in 2021 (was €129,225)
- Gross operating margin -€73,573
down €73,573, from €28,443 to -€45,129
- Staff costs -€11,585
down €11,585, from €8,684 to -€2,901
- Other operating charges +€5,598
up €5,598 (+1611.0%), from €348 to €5,946
From the 2020 result to the 2021 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 2020 and 2021 balance sheets and the 2021 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2020 | 2021 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €96,304 | €35,467 | -€60,838 | -63.2% |
| Current assets | 29/58 | €96,304 | €35,467 | -€60,838 | -63.2% |
| Stocks and contracts in progress | 3 | €14,061 | €14,061 | = | 0.0% |
| Stocks | 30/36 | €14,061 | €14,061 | = | 0.0% |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €79,750 | €19,046 | -€60,704 | -76.1% |
| Trade receivables | 40 | €52,200 | €13,514 | -€38,686 | -74.1% |
| Other amounts receivable | 41 | €27,550 | €5,532 | -€22,018 | -79.9% |
| Cash at bank and in hand | 54/58 | €1,267 | €2,361 | +€1,094 | +86.3% |
| Deferred charges and accrued income | 490/1 | €1,227 | - | -€1,227 | |
| Total equity and liabilities | 10/49 | €96,304 | €35,467 | -€60,838 | -63.2% |
| Equity | 10/15 | €28,720 | -€21,359 | -€50,078 | |
| Contributions | 10/11 | €14,400 | €14,400 | = | 0.0% |
| Capital | 10 | €14,400 | - | -€14,400 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €4,200 | - | -€4,200 | |
| Profit (loss) carried forward | 14 | €14,320 | -€35,759 | -€50,078 | |
| Amounts payable | 17/49 | €67,585 | €56,826 | -€10,759 | -15.9% |
| Amounts payable within one year | 42/48 | €67,585 | €56,826 | -€10,759 | -15.9% |
| Trade debts | 44 | €13,144 | €1,134 | -€12,011 | -91.4% |
| Suppliers | 440/4 | €13,144 | €1,134 | -€12,011 | -91.4% |
| Taxes, remuneration and social security | 45 | €27,457 | €55,692 | +€28,235 | +102.8% |
| Taxes | 450/3 | €24,982 | €55,692 | +€30,710 | +122.9% |
| Remuneration and social security | 454/9 | €2,476 | - | -€2,476 | |
| Other amounts payable | 47/48 | €26,983 | - | -€26,983 | |
| Turnover | 70 | €129,225 | - | -€129,225 | |
| Goods, raw materials, services and sundry goods | 60/61 | €131,369 | - | -€131,369 | |
| Remuneration, social security and pensions | 62 | €8,684 | -€2,901 | -€11,585 | |
| Other operating charges | 640/8 | €348 | €5,946 | +€5,598 | +1611.0% |
| Gross operating margin | 9900 | €28,443 | -€45,129 | -€73,573 | |
| Operating profit (loss) | 9901 | €19,412 | -€48,174 | -€67,586 | |
| Financial income | 75/76B | - | €174 | +€174 | |
| Recurring financial income | 75 | - | €174 | +€174 | |
| Financial charges | 65/66B | €175 | €2,078 | +€1,903 | +1086.9% |
| Recurring financial charges | 65 | €175 | €2,078 | +€1,903 | +1086.9% |
| Profit (loss) for the period before taxes | 9903 | €19,237 | -€50,078 | -€69,316 | |
| Income taxes | 67/77 | €4,917 | - | -€4,917 | |
| Profit (loss) for the period | 9904 | €14,320 | -€50,078 | -€64,398 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,320 | -€50,078 | -€64,398 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2020 and 31 December 2021. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.