C.A. 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.
C.A. CONSULTING
Largest movements
- Receivables within one year +€29,391
up €29,391 (+42.5%), from €69,230 to €98,622
of which Trade receivables: +€32,587
- Tangible fixed assets -€15,779
down €15,779 (-30.6%), from €51,525 to €35,746
- Cash -€4,103
down €4,103 (-57.9%), from €7,085 to €2,982
mainly Other debts (-€33,400) and Receivables within one year (-€29,391)
- Reserves +€39,490
up €39,490 (+19.0%), from €207,860 to €247,350
- Other debts -€33,400
down €33,400 (-41.9%), from €79,764 to €46,365
- Tax, wage and social debts +€8,720
up €8,720 (+55.6%), from €15,670 to €24,390
- Trade debts -€6,550
down €6,550 (-52.9%), from €12,387 to €5,837
- Gross operating margin +€14,257
up €14,257 (+22.6%), from €62,950 to €77,207
- Depreciation +€5,302
up €5,302 (+50.6%), from €10,477 to €15,779
- Taxes +€2,837
up €2,837 (+15.8%), from €17,975 to €20,812
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 | €335,917 | €344,186 | +€8,270 | +2.5% |
| Fixed assets | 21/28 | €257,925 | €242,146 | -€15,779 | -6.1% |
| Tangible fixed assets | 22/27 | €51,525 | €35,746 | -€15,779 | -30.6% |
| Furniture and vehicles | 24 | €51,525 | €35,746 | -€15,779 | -30.6% |
| Financial fixed assets | 28 | €206,400 | €206,400 | = | 0.0% |
| Current assets | 29/58 | €77,992 | €102,040 | +€24,048 | +30.8% |
| Amounts receivable within one year | 40/41 | €69,230 | €98,622 | +€29,391 | +42.5% |
| Trade receivables | 40 | €62,043 | €94,630 | +€32,587 | +52.5% |
| Other amounts receivable | 41 | €7,188 | €3,992 | -€3,195 | -44.5% |
| Cash at bank and in hand | 54/58 | €7,085 | €2,982 | -€4,103 | -57.9% |
| Deferred charges and accrued income | 490/1 | €1,676 | €437 | -€1,240 | -74.0% |
| Total equity and liabilities | 10/49 | €335,917 | €344,186 | +€8,270 | +2.5% |
| Equity | 10/15 | €228,095 | €267,595 | +€39,499 | +17.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €207,860 | €247,350 | +€39,490 | +19.0% |
| Distributable reserves | 133 | €207,860 | €247,350 | +€39,490 | +19.0% |
| Profit (loss) carried forward | 14 | €235 | €245 | +€9 | +3.9% |
| Amounts payable | 17/49 | €107,821 | €76,592 | -€31,230 | -29.0% |
| Amounts payable within one year | 42/48 | €107,821 | €76,592 | -€31,230 | -29.0% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €12,387 | €5,837 | -€6,550 | -52.9% |
| Suppliers | 440/4 | €12,387 | €5,837 | -€6,550 | -52.9% |
| Taxes, remuneration and social security | 45 | €15,670 | €24,390 | +€8,720 | +55.6% |
| Taxes | 450/3 | €15,670 | €24,390 | +€8,720 | +55.6% |
| Other amounts payable | 47/48 | €79,764 | €46,365 | -€33,400 | -41.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,477 | €15,779 | +€5,302 | +50.6% |
| Other operating charges | 640/8 | €1,077 | €1,108 | +€31 | +2.9% |
| Gross operating margin | 9900 | €62,950 | €77,207 | +€14,257 | +22.6% |
| Operating profit (loss) | 9901 | €51,396 | €60,320 | +€8,923 | +17.4% |
| Financial charges | 65/66B | €2 | €8 | +€6 | +272% |
| Recurring financial charges | 65 | €2 | €8 | +€6 | +272% |
| Profit (loss) for the period before taxes | 9903 | €51,394 | €60,311 | +€8,917 | +17.4% |
| Income taxes | 67/77 | €17,975 | €20,812 | +€2,837 | +15.8% |
| Profit (loss) for the period | 9904 | €33,419 | €39,499 | +€6,080 | +18.2% |
| Profit (loss) for the period to be appropriated | 9905 | €33,419 | €39,499 | +€6,080 | +18.2% |
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 18 October 2026 via checked.be.