C.B.S. 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.B.S. Consulting
Largest movements
- Receivables within one year +€2,897
up €2,897 (+5.7%), from €51,183 to €54,080
of which Other amounts receivable: +€2,830
- Cash +€2,112
up €2,112 (+5.4%), from €38,876 to €40,988
mainly Net result for the year (+€3,609) and Trade debts (+€1,053)
- Profit (loss) carried forward +€3,609
up €3,609 (+47.1%), from -€7,656 to -€4,047
- Trade debts +€1,053
up €1,053 (+234%), from €450 to €1,503
- Other operating charges +€583
up €583 (+51.1%), from €1,139 to €1,722
- Gross operating margin -€537
down €537 (-15.8%), from €3,403 to €2,866
- Financial income -€159
down €159 (-5.3%), from €2,989 to €2,830
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 | €92,794 | €97,591 | +€4,797 | +5.2% |
| Fixed assets | 21/28 | €2,734 | €2,523 | -€212 | -7.7% |
| Tangible fixed assets | 22/27 | €2,734 | €2,523 | -€212 | -7.7% |
| Land and buildings | 22 | €2,500 | €2,500 | = | 0.0% |
| Plant, machinery and equipment | 23 | €234 | €23 | -€212 | -90.3% |
| Current assets | 29/58 | €90,059 | €95,068 | +€5,009 | +5.6% |
| Amounts receivable within one year | 40/41 | €51,183 | €54,080 | +€2,897 | +5.7% |
| Trade receivables | 40 | €375 | €442 | +€67 | +18.0% |
| Other amounts receivable | 41 | €50,808 | €53,638 | +€2,830 | +5.6% |
| Cash at bank and in hand | 54/58 | €38,876 | €40,988 | +€2,112 | +5.4% |
| Total equity and liabilities | 10/49 | €92,794 | €97,591 | +€4,797 | +5.2% |
| Equity | 10/15 | €92,344 | €95,953 | +€3,609 | +3.9% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,656 | -€4,047 | +€3,609 | +47.1% |
| Amounts payable | 17/49 | €450 | €1,638 | +€1,188 | +264% |
| Amounts payable within one year | 42/48 | €450 | €1,638 | +€1,188 | +264% |
| Trade debts | 44 | €450 | €1,503 | +€1,053 | +234% |
| Suppliers | 440/4 | €450 | €1,503 | +€1,053 | +234% |
| Taxes, remuneration and social security | 45 | - | €135 | +€135 | |
| Taxes | 450/3 | - | €135 | +€135 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €212 | €212 | = | 0.0% |
| Other operating charges | 640/8 | €1,139 | €1,722 | +€583 | +51.1% |
| Gross operating margin | 9900 | €3,403 | €2,866 | -€537 | -15.8% |
| Operating profit (loss) | 9901 | €2,052 | €932 | -€1,119 | -54.6% |
| Financial income | 75/76B | €2,989 | €2,830 | -€159 | -5.3% |
| Recurring financial income | 75 | €2,989 | €2,830 | -€159 | -5.3% |
| Financial charges | 65/66B | €166 | €153 | -€13 | -7.9% |
| Recurring financial charges | 65 | €166 | €153 | -€13 | -7.9% |
| Profit (loss) for the period before taxes | 9903 | €4,874 | €3,609 | -€1,265 | -26.0% |
| Profit (loss) for the period | 9904 | €4,874 | €3,609 | -€1,265 | -26.0% |
| Profit (loss) for the period to be appropriated | 9905 | €4,874 | €3,609 | -€1,265 | -26.0% |
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 28 October 2026 via checked.be.