C&B CONSULTANCY: 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&B CONSULTANCY
Largest movements
- Cash +€13,937
up €13,937 (+573.3%), from €2,431 to €16,368
mainly Net result for the year (+€10,278) and Tax, wage and social debts (+€3,465)
- Receivables within one year +€3,037
up €3,037 (+22.4%), from €13,557 to €16,594
of which Trade receivables: +€3,037
- Tangible fixed assets +€1,428
up €1,428 (+288.5%), from €495 to €1,923
- Profit (loss) carried forward +€10,062
up €10,062 (+72.5%), from -€13,877 to -€3,815
- Tax, wage and social debts +€3,465
up €3,465 (+106.7%), from €3,248 to €6,713
- Other debts +€2,561
up €2,561 (+37.1%), from €6,898 to €9,459
- Accrued charges and deferred income +€1,368
new in 2025: €1,368
- Trade debts +€1,171
up €1,171 (+154.2%), from €759 to €1,930
- Gross operating margin +€12,398
up €12,398 (+338.8%), from €3,659 to €16,057
- Other operating charges +€1,947
up €1,947 (+1154.7%), from €169 to €2,115
- Taxes +€1,007
up €1,007 (+700.8%), from €144 to €1,151
- Financial charges -€418
down €418 (-18.6%), from €2,250 to €1,832
- Depreciation -€358
down €358 (-34.5%), from €1,038 to €681
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.
Cash bridge derived
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 | €17,028 | €35,655 | +€18,627 | +109.4% |
| Fixed assets | 21/28 | €645 | €2,073 | +€1,428 | +221.4% |
| Tangible fixed assets | 22/27 | €495 | €1,923 | +€1,428 | +288.5% |
| Furniture and vehicles | 24 | €495 | €1,923 | +€1,428 | +288.5% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €16,383 | €33,581 | +€17,199 | +105.0% |
| Amounts receivable within one year | 40/41 | €13,557 | €16,594 | +€3,037 | +22.4% |
| Trade receivables | 40 | €13,210 | €16,247 | +€3,037 | +23.0% |
| Other amounts receivable | 41 | €347 | €347 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €2,431 | €16,368 | +€13,937 | +573.3% |
| Deferred charges and accrued income | 490/1 | €395 | €620 | +€225 | +57.0% |
| Total equity and liabilities | 10/49 | €17,028 | €35,655 | +€18,627 | +109.4% |
| Equity | 10/15 | €6,123 | €16,185 | +€10,062 | +164.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,877 | -€3,815 | +€10,062 | +72.5% |
| Amounts payable | 17/49 | €10,905 | €19,470 | +€8,565 | +78.5% |
| Amounts payable within one year | 42/48 | €10,905 | €18,102 | +€7,197 | +66.0% |
| Trade debts | 44 | €759 | €1,930 | +€1,171 | +154.2% |
| Suppliers | 440/4 | €759 | €1,930 | +€1,171 | +154.2% |
| Taxes, remuneration and social security | 45 | €3,248 | €6,713 | +€3,465 | +106.7% |
| Taxes | 450/3 | €3,248 | €6,713 | +€3,465 | +106.7% |
| Other amounts payable | 47/48 | €6,898 | €9,459 | +€2,561 | +37.1% |
| Accrued charges and deferred income | 492/3 | - | €1,368 | +€1,368 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,038 | €681 | -€358 | -34.5% |
| Other operating charges | 640/8 | €169 | €2,115 | +€1,947 | +1154.7% |
| Gross operating margin | 9900 | €3,659 | €16,057 | +€12,398 | +338.8% |
| Operating profit (loss) | 9901 | €2,452 | €13,261 | +€10,809 | +440.8% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €2,250 | €1,832 | -€418 | -18.6% |
| Recurring financial charges | 65 | €2,250 | €1,832 | -€418 | -18.6% |
| Profit (loss) for the period before taxes | 9903 | €202 | €11,429 | +€11,227 | +5554.0% |
| Income taxes | 67/77 | €144 | €1,151 | +€1,007 | +700.8% |
| Profit (loss) for the period | 9904 | €58 | €10,278 | +€10,220 | +17496.4% |
| Profit (loss) for the period to be appropriated | 9905 | €58 | €10,278 | +€10,220 | +17496.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.