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
- Cash +€121,706
up €121,706 (+76.6%), from €158,860 to €280,566
mainly Net result for the year (+€119,518) and Receivables after one year (+€60,000)
- Receivables after one year -€60,000
down €60,000 (-100%), from €60,000 to €0
- Receivables within one year -€55,691
down €55,691 (-50.2%), from €110,892 to €55,201
of which Other amounts receivable: -€55,691
- Other debts +€17,370
up €17,370, from €0 to €17,370
- Debts after one year -€9,210
down €9,210 (-100%), from €9,210 to €0
- Tax, wage and social debts -€5,066
down €5,066 (-100%), from €5,066 to €0
- Gross operating margin -€70,131
down €70,131 (-27.9%), from €251,189 to €181,058
- Financial income -€7,194
down €7,194 (-100%), from €7,194 to €0
- Taxes -€6,169
down €6,169 (-11.0%), from €55,968 to €49,799
- Depreciation -€4,108
down €4,108 (-29.8%), from €13,782 to €9,674
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 | €359,068 | €359,882 | +€814 | +0.2% |
| Fixed assets | 21/28 | €26,225 | €23,351 | -€2,874 | -11.0% |
| Tangible fixed assets | 22/27 | €26,225 | €23,351 | -€2,874 | -11.0% |
| Furniture and vehicles | 24 | €26,225 | €23,351 | -€2,874 | -11.0% |
| Current assets | 29/58 | €332,843 | €336,531 | +€3,688 | +1.1% |
| Amounts receivable after more than one year | 29 | €60,000 | €0 | -€60,000 | -100% |
| Other amounts receivable | 291 | €60,000 | €0 | -€60,000 | -100% |
| Amounts receivable within one year | 40/41 | €110,892 | €55,201 | -€55,691 | -50.2% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €110,892 | €55,201 | -€55,691 | -50.2% |
| Cash at bank and in hand | 54/58 | €158,860 | €280,566 | +€121,706 | +76.6% |
| Deferred charges and accrued income | 490/1 | €3,092 | €764 | -€2,328 | -75.3% |
| Total equity and liabilities | 10/49 | €359,068 | €359,882 | +€814 | +0.2% |
| Equity | 10/15 | €334,896 | €332,189 | -€2,708 | -0.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €316,296 | €313,589 | -€2,708 | -0.9% |
| Distributable reserves | 133 | €316,296 | €313,589 | -€2,708 | -0.9% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €24,171 | €27,693 | +€3,522 | +14.6% |
| Amounts payable after more than one year | 17 | €9,210 | €0 | -€9,210 | -100% |
| Financial debts | 170/4 | €9,210 | €0 | -€9,210 | -100% |
| Amounts payable within one year | 42/48 | €14,961 | €27,693 | +€12,731 | +85.1% |
| Current portion of amounts payable after more than one year | 42 | €8,896 | €9,210 | +€314 | +3.5% |
| Financial debts | 43 | - | €20 | +€20 | |
| Credit institutions | 430/8 | - | €20 | +€20 | |
| Trade debts | 44 | €999 | €1,093 | +€94 | +9.4% |
| Suppliers | 440/4 | €999 | €1,093 | +€94 | +9.4% |
| Taxes, remuneration and social security | 45 | €5,066 | €0 | -€5,066 | -100% |
| Taxes | 450/3 | €5,066 | €0 | -€5,066 | -100% |
| Other amounts payable | 47/48 | €0 | €17,370 | +€17,370 | |
| Non-recurring operating income | 76A | €7,339 | €0 | -€7,339 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,782 | €9,674 | -€4,108 | -29.8% |
| Other operating charges | 640/8 | €1,626 | €1,060 | -€566 | -34.8% |
| Gross operating margin | 9900 | €251,189 | €181,058 | -€70,131 | -27.9% |
| Operating profit (loss) | 9901 | €235,780 | €170,324 | -€65,456 | -27.8% |
| Financial income | 75/76B | €7,194 | €0 | -€7,194 | -100% |
| Recurring financial income | 75 | €7,194 | €0 | -€7,194 | -100% |
| Financial charges | 65/66B | €1,764 | €1,007 | -€758 | -42.9% |
| Recurring financial charges | 65 | €1,764 | €1,007 | -€758 | -42.9% |
| Profit (loss) for the period before taxes | 9903 | €241,210 | €169,317 | -€71,893 | -29.8% |
| Income taxes | 67/77 | €55,968 | €49,799 | -€6,169 | -11.0% |
| Profit (loss) for the period | 9904 | €185,242 | €119,518 | -€65,723 | -35.5% |
| Profit (loss) for the period to be appropriated | 9905 | €185,242 | €119,518 | -€65,723 | -35.5% |
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.