C-CONSULT MANAGEMENT: 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 MANAGEMENT
Largest movements
- Receivables within one year -€55,022
down €55,022 (-49.5%), from €111,146 to €56,124
of which Trade receivables: -€55,586
- Tangible fixed assets -€37,418
down €37,418 (-23.2%), from €161,611 to €124,193
of which Land and buildings: -€28,925
- Debts after one year -€77,500
down €77,500 (-37.3%), from €207,500 to €130,000
- Trade debts -€18,481
down €18,481 (-30.6%), from €60,423 to €41,942
- Profit (loss) carried forward +€7,303
up €7,303 (+22.8%), from -€32,019 to -€24,716
- Tax, wage and social debts -€6,248
down €6,248 (-36.4%), from €17,164 to €10,916
of which Taxes: -€4,406
- Gross operating margin +€34,854
up €34,854 (+175%), from €19,877 to €54,731
- Taxes +€2,098
new in 2025: €2,098
- Financial charges +€1,527
up €1,527 (+291%), from €524 to €2,051
- Other operating charges +€999
up €999 (+34.8%), from €2,872 to €3,871
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 | €276,275 | €180,779 | -€95,496 | -34.6% |
| Fixed assets | 21/28 | €161,611 | €124,193 | -€37,418 | -23.2% |
| Tangible fixed assets | 22/27 | €161,611 | €124,193 | -€37,418 | -23.2% |
| Land and buildings | 22 | €144,625 | €115,700 | -€28,925 | -20.0% |
| Furniture and vehicles | 24 | €16,986 | €8,493 | -€8,493 | -50.0% |
| Current assets | 29/58 | €114,664 | €56,586 | -€58,078 | -50.7% |
| Amounts receivable within one year | 40/41 | €111,146 | €56,124 | -€55,022 | -49.5% |
| Trade receivables | 40 | €111,146 | €55,560 | -€55,586 | -50.0% |
| Other amounts receivable | 41 | - | €564 | +€564 | |
| Cash at bank and in hand | 54/58 | €2,968 | €462 | -€2,506 | -84.4% |
| Deferred charges and accrued income | 490/1 | €550 | - | -€550 | |
| Total equity and liabilities | 10/49 | €276,275 | €180,779 | -€95,496 | -34.6% |
| Equity | 10/15 | -€9,382 | -€2,079 | +€7,303 | +77.8% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Reserves | 13 | €3,887 | €3,887 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,875 | €1,875 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,875 | €1,875 | = | 0.0% |
| Distributable reserves | 133 | €2,012 | €2,012 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,019 | -€24,716 | +€7,303 | +22.8% |
| Amounts payable | 17/49 | €285,657 | €182,858 | -€102,799 | -36.0% |
| Amounts payable after more than one year | 17 | €207,500 | €130,000 | -€77,500 | -37.3% |
| Other amounts payable | 178/9 | €207,500 | €130,000 | -€77,500 | -37.3% |
| Amounts payable within one year | 42/48 | €77,587 | €52,858 | -€24,729 | -31.9% |
| Trade debts | 44 | €60,423 | €41,942 | -€18,481 | -30.6% |
| Suppliers | 440/4 | €60,423 | €41,942 | -€18,481 | -30.6% |
| Taxes, remuneration and social security | 45 | €17,164 | €10,916 | -€6,248 | -36.4% |
| Taxes | 450/3 | €15,322 | €10,916 | -€4,406 | -28.8% |
| Remuneration and social security | 454/9 | €1,842 | - | -€1,842 | |
| Accrued charges and deferred income | 492/3 | €570 | - | -€570 | |
| Remuneration, social security and pensions | 62 | €1,990 | €1,990 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,418 | €37,418 | = | 0.0% |
| Other operating charges | 640/8 | €2,872 | €3,871 | +€999 | +34.8% |
| Gross operating margin | 9900 | €19,877 | €54,731 | +€34,854 | +175% |
| Operating profit (loss) | 9901 | -€22,403 | €11,452 | +€33,855 | |
| Financial charges | 65/66B | €524 | €2,051 | +€1,527 | +291% |
| Recurring financial charges | 65 | €524 | €2,051 | +€1,527 | +291% |
| Profit (loss) for the period before taxes | 9903 | -€22,927 | €9,401 | +€32,328 | |
| Income taxes | 67/77 | - | €2,098 | +€2,098 | |
| Profit (loss) for the period | 9904 | -€22,927 | €7,303 | +€30,230 | |
| Profit (loss) for the period to be appropriated | 9905 | -€22,927 | €7,303 | +€30,230 |
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 14 October 2026 via checked.be.