C+ Consult: 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+ Consult
Largest movements
- Tangible fixed assets +€49,368
up €49,368 (+649.0%), from €7,606 to €56,974
- Cash -€27,691
down €27,691 (-59.4%), from €46,613 to €18,922
mainly Investment in fixed assets (net) (-€54,330) and Contributions, distributions and other (-€15,000)
- Other debts +€15,667
up €15,667 (+40715.0%), from €38 to €15,706
- Profit (loss) carried forward +€13,924
up €13,924 (+25.1%), from €55,463 to €69,388
- Tax, wage and social debts -€8,370
down €8,370 (-33.1%), from €25,286 to €16,916
- Gross operating margin +€10,845
up €10,845 (+26.3%), from €41,207 to €52,052
- Depreciation +€3,814
up €3,814 (+332.3%), from €1,148 to €4,962
- Financial charges +€2,921
up €2,921 (+84.0%), from €3,477 to €6,398
- Taxes +€1,256
up €1,256 (+13.8%), from €9,075 to €10,331
- Other operating charges +€591
up €591 (+48.6%), from €1,217 to €1,808
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 | €85,769 | €106,829 | +€21,060 | +24.6% |
| Fixed assets | 21/28 | €7,606 | €56,974 | +€49,368 | +649.0% |
| Tangible fixed assets | 22/27 | €7,606 | €56,974 | +€49,368 | +649.0% |
| Furniture and vehicles | 24 | €7,606 | €56,974 | +€49,368 | +649.0% |
| Current assets | 29/58 | €78,163 | €49,855 | -€28,308 | -36.2% |
| Amounts receivable within one year | 40/41 | €31,550 | €30,933 | -€617 | -2.0% |
| Trade receivables | 40 | €20,328 | €22,627 | +€2,299 | +11.3% |
| Other amounts receivable | 41 | €11,222 | €8,306 | -€2,916 | -26.0% |
| Cash at bank and in hand | 54/58 | €46,613 | €18,922 | -€27,691 | -59.4% |
| Total equity and liabilities | 10/49 | €85,769 | €106,829 | +€21,060 | +24.6% |
| Equity | 10/15 | €58,463 | €72,388 | +€13,924 | +23.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €55,463 | €69,388 | +€13,924 | +25.1% |
| Amounts payable | 17/49 | €27,306 | €34,441 | +€7,136 | +26.1% |
| Amounts payable within one year | 42/48 | €27,306 | €34,441 | +€7,136 | +26.1% |
| Trade debts | 44 | €1,982 | €1,820 | -€162 | -8.2% |
| Suppliers | 440/4 | €1,982 | €1,820 | -€162 | -8.2% |
| Taxes, remuneration and social security | 45 | €25,286 | €16,916 | -€8,370 | -33.1% |
| Taxes | 450/3 | €25,286 | €16,916 | -€8,370 | -33.1% |
| Other amounts payable | 47/48 | €38 | €15,706 | +€15,667 | +40715.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,148 | €4,962 | +€3,814 | +332.3% |
| Other operating charges | 640/8 | €1,217 | €1,808 | +€591 | +48.6% |
| Gross operating margin | 9900 | €41,207 | €52,052 | +€10,845 | +26.3% |
| Operating profit (loss) | 9901 | €38,842 | €45,282 | +€6,440 | +16.6% |
| Financial income | 75/76B | €444 | €371 | -€73 | -16.4% |
| Recurring financial income | 75 | €444 | €371 | -€73 | -16.4% |
| Financial charges | 65/66B | €3,477 | €6,398 | +€2,921 | +84.0% |
| Recurring financial charges | 65 | €3,477 | €6,398 | +€2,921 | +84.0% |
| Profit (loss) for the period before taxes | 9903 | €35,810 | €39,255 | +€3,446 | +9.6% |
| Income taxes | 67/77 | €9,075 | €10,331 | +€1,256 | +13.8% |
| Profit (loss) for the period | 9904 | €26,735 | €28,924 | +€2,189 | +8.2% |
| Profit (loss) for the period to be appropriated | 9905 | €26,735 | €28,924 | +€2,189 | +8.2% |
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 6 October 2026 via checked.be.