C-CONSULT ADVICE: 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 ADVICE
Largest movements
- Receivables within one year -€56,003
down €56,003 (-16.1%), from €348,886 to €292,883
of which Trade receivables: -€56,244
- Tangible fixed assets +€30,325
up €30,325, from €0 to €30,325
of which Furniture and vehicles: +€21,949
- Trade debts -€91,754
down €91,754 (-54.8%), from €167,482 to €75,728
- Tax, wage and social debts +€51,774
up €51,774 (+82.7%), from €62,586 to €114,360
of which Remuneration and social security: +€42,320
- Advances received +€43,380
up €43,380 (+8.7%), from €500,859 to €544,239
- Other debts -€29,124
down €29,124 (-38.7%), from €75,330 to €46,206
- Gross operating margin -€56,124
down €56,124 (-8.7%), from €642,358 to €586,234
- Depreciation -€33,422
down €33,422 (-16.8%), from €199,126 to €165,704
- Staff costs -€29,288
down €29,288 (-6.9%), from €422,462 to €393,174
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 | €1,656,100 | €1,641,271 | -€14,829 | -0.9% |
| Fixed assets | 21/28 | €1,261,100 | €1,288,375 | +€27,275 | +2.2% |
| Intangible fixed assets | 21 | €1,250,600 | €1,247,550 | -€3,050 | -0.2% |
| Tangible fixed assets | 22/27 | €0 | €30,325 | +€30,325 | |
| Plant, machinery and equipment | 23 | €0 | €8,376 | +€8,376 | |
| Furniture and vehicles | 24 | €0 | €21,949 | +€21,949 | |
| Financial fixed assets | 28 | €10,500 | €10,500 | = | 0.0% |
| Current assets | 29/58 | €395,000 | €352,896 | -€42,104 | -10.7% |
| Amounts receivable within one year | 40/41 | €348,886 | €292,883 | -€56,003 | -16.1% |
| Trade receivables | 40 | €346,939 | €290,695 | -€56,244 | -16.2% |
| Other amounts receivable | 41 | €1,947 | €2,188 | +€241 | +12.4% |
| Cash at bank and in hand | 54/58 | €36,269 | €48,623 | +€12,354 | +34.1% |
| Deferred charges and accrued income | 490/1 | €9,845 | €11,390 | +€1,545 | +15.7% |
| Total equity and liabilities | 10/49 | €1,656,100 | €1,641,271 | -€14,829 | -0.9% |
| Equity | 10/15 | €749,153 | €751,078 | +€1,925 | +0.3% |
| Contributions | 10/11 | €777,070 | €777,070 | = | 0.0% |
| Reserves | 13 | €3,587 | €3,587 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,587 | €3,587 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Other | 1319 | €1,728 | €1,728 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,504 | -€29,579 | +€1,925 | +6.1% |
| Amounts payable | 17/49 | €906,947 | €890,193 | -€16,754 | -1.8% |
| Amounts payable after more than one year | 17 | €10,000 | €17,730 | +€7,730 | +77.3% |
| Financial debts | 170/4 | €10,000 | €17,730 | +€7,730 | +77.3% |
| Amounts payable within one year | 42/48 | €896,947 | €872,463 | -€24,484 | -2.7% |
| Current portion of amounts payable after more than one year | 42 | €90,690 | €91,930 | +€1,240 | +1.4% |
| Trade debts | 44 | €167,482 | €75,728 | -€91,754 | -54.8% |
| Suppliers | 440/4 | €167,482 | €75,728 | -€91,754 | -54.8% |
| Advances received on contracts in progress | 46 | €500,859 | €544,239 | +€43,380 | +8.7% |
| Taxes, remuneration and social security | 45 | €62,586 | €114,360 | +€51,774 | +82.7% |
| Taxes | 450/3 | €23,010 | €32,464 | +€9,454 | +41.1% |
| Remuneration and social security | 454/9 | €39,576 | €81,896 | +€42,320 | +107% |
| Other amounts payable | 47/48 | €75,330 | €46,206 | -€29,124 | -38.7% |
| Remuneration, social security and pensions | 62 | €422,462 | €393,174 | -€29,288 | -6.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €199,126 | €165,704 | -€33,422 | -16.8% |
| Other operating charges | 640/8 | €10,373 | €12,010 | +€1,637 | +15.8% |
| Gross operating margin | 9900 | €642,358 | €586,234 | -€56,124 | -8.7% |
| Operating profit (loss) | 9901 | €10,397 | €15,346 | +€4,949 | +47.6% |
| Financial charges | 65/66B | €7,054 | €8,629 | +€1,575 | +22.3% |
| Recurring financial charges | 65 | €7,054 | €8,629 | +€1,575 | +22.3% |
| Profit (loss) for the period before taxes | 9903 | €3,343 | €6,717 | +€3,374 | +101% |
| Income taxes | 67/77 | €4,600 | €4,792 | +€192 | +4.2% |
| Profit (loss) for the period | 9904 | -€1,257 | €1,925 | +€3,182 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,257 | €1,925 | +€3,182 |
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 20 October 2026 via checked.be.