C.CONSULT: 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.CONSULT
Largest movements
- Receivables after one year -€60,000
no longer reported in 2025 (was €60,000)
- Receivables within one year +€21,055
up €21,055 (+15.5%), from €136,249 to €157,304
of which Other amounts receivable: +€18,348
- Cash +€12,992
up €12,992 (+438%), from €2,965 to €15,957
mainly Receivables after one year (+€60,000) and Net result for the year (+€50,284)
- Tangible fixed assets -€9,917
down €9,917 (-36.6%), from €27,090 to €17,173
of which Furniture and vehicles: -€8,689
- Deferred charges and accrued income -€3,351
down €3,351 (-39.4%), from €8,502 to €5,151
- Reserves -€33,436
down €33,436 (-19.0%), from €176,023 to €142,587
- Tax, wage and social debts +€29,165
up €29,165 (+108%), from €27,083 to €56,248
- Trade debts -€15,274
down €15,274 (-98.0%), from €15,582 to €308
- Current portion of long-term debt -€12,348
down €12,348 (-62.1%), from €19,889 to €7,541
- Debts after one year -€7,632
no longer reported in 2025 (was €7,632)
- Financial income +€2,551
up €2,551 (+37.3%), from €6,840 to €9,391
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 | €278,932 | €239,407 | -€39,525 | -14.2% |
| Formation expenses | 20 | €510 | €306 | -€204 | -40.0% |
| Fixed assets | 21/28 | €70,706 | €60,689 | -€10,017 | -14.2% |
| Intangible fixed assets | 21 | €183 | €83 | -€100 | -54.6% |
| Tangible fixed assets | 22/27 | €27,090 | €17,173 | -€9,917 | -36.6% |
| Plant, machinery and equipment | 23 | €12,393 | €11,165 | -€1,228 | -9.9% |
| Furniture and vehicles | 24 | €14,697 | €6,008 | -€8,689 | -59.1% |
| Financial fixed assets | 28 | €43,433 | €43,433 | = | 0.0% |
| Current assets | 29/58 | €207,716 | €178,412 | -€29,304 | -14.1% |
| Amounts receivable after more than one year | 29 | €60,000 | - | -€60,000 | |
| Other amounts receivable | 291 | €60,000 | - | -€60,000 | |
| Amounts receivable within one year | 40/41 | €136,249 | €157,304 | +€21,055 | +15.5% |
| Trade receivables | 40 | €11,206 | €13,913 | +€2,707 | +24.2% |
| Other amounts receivable | 41 | €125,043 | €143,391 | +€18,348 | +14.7% |
| Cash at bank and in hand | 54/58 | €2,965 | €15,957 | +€12,992 | +438% |
| Deferred charges and accrued income | 490/1 | €8,502 | €5,151 | -€3,351 | -39.4% |
| Total equity and liabilities | 10/49 | €278,932 | €239,407 | -€39,525 | -14.2% |
| Equity | 10/15 | €208,746 | €175,310 | -€33,436 | -16.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €176,023 | €142,587 | -€33,436 | -19.0% |
| Distributable reserves | 133 | €176,023 | €142,587 | -€33,436 | -19.0% |
| Profit (loss) carried forward | 14 | €14,123 | €14,123 | = | 0.0% |
| Amounts payable | 17/49 | €70,186 | €64,097 | -€6,089 | -8.7% |
| Amounts payable after more than one year | 17 | €7,632 | - | -€7,632 | |
| Financial debts | 170/4 | €7,632 | - | -€7,632 | |
| Amounts payable within one year | 42/48 | €62,554 | €64,097 | +€1,543 | +2.5% |
| Current portion of amounts payable after more than one year | 42 | €19,889 | €7,541 | -€12,348 | -62.1% |
| Trade debts | 44 | €15,582 | €308 | -€15,274 | -98.0% |
| Suppliers | 440/4 | €15,582 | €308 | -€15,274 | -98.0% |
| Taxes, remuneration and social security | 45 | €27,083 | €56,248 | +€29,165 | +108% |
| Taxes | 450/3 | €27,083 | €56,248 | +€29,165 | +108% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,943 | €15,529 | +€586 | +3.9% |
| Other operating charges | 640/8 | €2,263 | €1,952 | -€311 | -13.7% |
| Gross operating margin | 9900 | €82,047 | €82,553 | +€506 | +0.6% |
| Operating profit (loss) | 9901 | €64,841 | €65,072 | +€231 | +0.4% |
| Financial income | 75/76B | €6,840 | €9,391 | +€2,551 | +37.3% |
| Recurring financial income | 75 | €6,840 | €9,391 | +€2,551 | +37.3% |
| Financial charges | 65/66B | €994 | €448 | -€546 | -54.9% |
| Recurring financial charges | 65 | €994 | €448 | -€546 | -54.9% |
| Profit (loss) for the period before taxes | 9903 | €70,687 | €74,015 | +€3,328 | +4.7% |
| Income taxes | 67/77 | €23,194 | €23,731 | +€537 | +2.3% |
| Profit (loss) for the period | 9904 | €47,493 | €50,284 | +€2,791 | +5.9% |
| Profit (loss) for the period to be appropriated | 9905 | €47,493 | €50,284 | +€2,791 | +5.9% |
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 15 October 2026 via checked.be.