C.B. CONSULTING: what changed
What changed
C.B. CONSULTING
NACE 66.220, Insurance agents and brokers
filed annual accounts (NBB)
Net result for the year
€132,991
2024 · €142,991-€10,000
Equity
€67,725
2024 · €67,233+€491
Cash
€135,087
2024 · €9,460+€125,627
Balance sheet total
€1.4m
2024 · €1.5m-€111,098
Largest movements
Assets
- Cash +€125,627
up €125,627 (+1,328%), from €9,460 to €135,087
mainly Depreciation (+€217,593) and Net result for the year (+€132,991)
- Tangible fixed assets -€122,879
down €122,879 (-10.3%), from €1.2m to €1.1m
of which Land and buildings: -€73,509
- Receivables within one year -€88,342
down €88,342 (-91.4%), from €96,701 to €8,359
of which Other amounts receivable: -€83,342
- Deferred charges and accrued income -€25,505
down €25,505 (-12.7%), from €200,318 to €174,813
Equity and liabilities
- Accrued charges and deferred income -€95,362
down €95,362 (-98.3%), from €97,019 to €1,657
- Debts after one year -€94,081
down €94,081 (-9.7%), from €969,272 to €875,191
of which Financial debts: -€94,916
- Trade debts +€90,968
new in 2025: €90,968
- Short-term financial debts -€21,375
down €21,375 (-42.1%), from €50,725 to €29,350
- Tax, wage and social debts +€16,338
up €16,338 (+21.6%), from €75,561 to €91,900
of which Taxes: +€14,122
Income statement
- Gross operating margin -€122,406
down €122,406 (-11.7%), from €1.0m to €924,799
- Staff costs -€89,626
down €89,626 (-16.3%), from €548,701 to €459,075
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€142,991
Gross operating margin
-€122,406
Staff costs
+€89,626
Depreciation
+€9,572
Other operating charges
+€2,546
Financial income
-€336
Financial charges
+€6,503
Taxes
+€4,495
Result 2025
€132,991
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€466,375
Investment
-€94,714
Financing
-€246,033
Cash 2024
€9,460
From operations (derived)
+€466,375
Net result for the year
+€132,991
Depreciation
+€217,593
Receivables within one year
+€88,342
Deferred charges and accrued income
+€25,505
Trade debts
+€90,968
Tax, wage and social debts
+€16,338
Other debts
-€10,000
Accrued charges and deferred income
-€95,362
Investment (derived)
-€94,714
Investment in fixed assets (net)
-€94,714
Financing
-€246,033
Debts after one year
-€94,081
Current portion of long-term debt
+€1,922
Short-term financial debts
-€21,375
Contributions, distributions and other
-€132,500
Cash 2025
€135,087
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,495,305 | €1,384,207 | -€111,098 | -7.4% |
| Fixed assets | 21/28 | €1,188,825 | €1,065,947 | -€122,879 | -10.3% |
| Tangible fixed assets | 22/27 | €1,188,797 | €1,065,918 | -€122,879 | -10.3% |
| Land and buildings | 22 | €870,400 | €796,891 | -€73,509 | -8.4% |
| Furniture and vehicles | 24 | €43,730 | €29,785 | -€13,945 | -31.9% |
| Other tangible fixed assets | 26 | €274,667 | €239,243 | -€35,424 | -12.9% |
| Financial fixed assets | 28 | €29 | €29 | = | 0.0% |
| Current assets | 29/58 | €306,479 | €318,260 | +€11,781 | +3.8% |
| Amounts receivable within one year | 40/41 | €96,701 | €8,359 | -€88,342 | -91.4% |
| Trade receivables | 40 | €5,000 | - | -€5,000 | |
| Other amounts receivable | 41 | €91,701 | €8,359 | -€83,342 | -90.9% |
| Cash at bank and in hand | 54/58 | €9,460 | €135,087 | +€125,627 | +1,328% |
| Deferred charges and accrued income | 490/1 | €200,318 | €174,813 | -€25,505 | -12.7% |
| Total equity and liabilities | 10/49 | €1,495,305 | €1,384,207 | -€111,098 | -7.4% |
| Equity | 10/15 | €67,233 | €67,725 | +€491 | +0.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €59,173 | €59,665 | +€491 | +0.8% |
| Amounts payable | 17/49 | €1,428,071 | €1,316,482 | -€111,589 | -7.8% |
| Amounts payable after more than one year | 17 | €969,272 | €875,191 | -€94,081 | -9.7% |
| Financial debts | 170/4 | €964,522 | €869,606 | -€94,916 | -9.8% |
| Other amounts payable | 178/9 | €4,750 | €5,585 | +€835 | +17.6% |
| Amounts payable within one year | 42/48 | €361,780 | €439,634 | +€77,854 | +21.5% |
| Current portion of amounts payable after more than one year | 42 | €92,994 | €94,916 | +€1,922 | +2.1% |
| Financial debts | 43 | €50,725 | €29,350 | -€21,375 | -42.1% |
| Credit institutions | 430/8 | €50,725 | €29,350 | -€21,375 | -42.1% |
| Trade debts | 44 | - | €90,968 | +€90,968 | |
| Suppliers | 440/4 | - | €90,968 | +€90,968 | |
| Taxes, remuneration and social security | 45 | €75,561 | €91,900 | +€16,338 | +21.6% |
| Taxes | 450/3 | €3,017 | €17,139 | +€14,122 | +468% |
| Remuneration and social security | 454/9 | €72,544 | €74,761 | +€2,216 | +3.1% |
| Other amounts payable | 47/48 | €142,500 | €132,500 | -€10,000 | -7.0% |
| Accrued charges and deferred income | 492/3 | €97,019 | €1,657 | -€95,362 | -98.3% |
| Non-recurring operating income | 76A | €5,677 | €17,356 | +€11,679 | +206% |
| Remuneration, social security and pensions | 62 | €548,701 | €459,075 | -€89,626 | -16.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €227,165 | €217,593 | -€9,572 | -4.2% |
| Other operating charges | 640/8 | €19,433 | €16,888 | -€2,546 | -13.1% |
| Gross operating margin | 9900 | €1,047,205 | €924,799 | -€122,406 | -11.7% |
| Operating profit (loss) | 9901 | €251,906 | €231,244 | -€20,662 | -8.2% |
| Financial income | 75/76B | €336 | - | -€336 | |
| Recurring financial income | 75 | €336 | - | -€336 | |
| Financial charges | 65/66B | €37,617 | €31,113 | -€6,503 | -17.3% |
| Recurring financial charges | 65 | €37,617 | €31,113 | -€6,503 | -17.3% |
| Profit (loss) for the period before taxes | 9903 | €214,626 | €200,130 | -€14,496 | -6.8% |
| Income taxes | 67/77 | €71,635 | €67,139 | -€4,495 | -6.3% |
| Profit (loss) for the period | 9904 | €142,991 | €132,991 | -€10,000 | -7.0% |
| Profit (loss) for the period to be appropriated | 9905 | €142,991 | €132,991 | -€10,000 | -7.0% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.