C-CONSULTANTS: 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-CONSULTANTS
Largest movements
- Receivables within one year +€338,013
up €338,013 (+89.2%), from €378,812 to €716,825
of which Other amounts receivable: +€321,808
- Cash -€205,621
down €205,621 (-70.8%), from €290,541 to €84,920
mainly Receivables within one year (-€338,013) and Debts after one year (-€28,361)
- Deferred charges and accrued income +€12,629
up €12,629 (+175.4%), from €7,201 to €19,830
- Reserves +€521,853
up €521,853 (+817.2%), from €63,860 to €585,713
of which Distributable reserves: +€446,915
- Profit (loss) carried forward -€482,899
no longer reported in 2025 (was €482,899)
- Trade debts +€66,853
up €66,853 (+1799.2%), from €3,716 to €70,568
- Tax, wage and social debts +€62,748
up €62,748 (+6653.8%), from €943 to €63,691
- Debts after one year -€28,361
down €28,361 (-13.4%), from €211,635 to €183,274
- Gross operating margin -€462,163
down €462,163, from €447,043 to -€15,121
- Financial income +€121,272
up €121,272 (+852.3%), from €14,228 to €135,500
- Taxes -€45,809
down €45,809 (-41.4%), from €110,627 to €64,818
- Financial charges +€5,029
up €5,029 (+58.9%), from €8,533 to €13,562
- Depreciation -€4,491
down €4,491 (-80.8%), from €5,560 to €1,069
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 | €809,007 | €950,207 | +€141,199 | +17.5% |
| Fixed assets | 21/28 | €132,453 | €128,631 | -€3,822 | -2.9% |
| Tangible fixed assets | 22/27 | €127,453 | €128,631 | +€1,178 | +0.9% |
| Land and buildings | 22 | €121,170 | €121,170 | = | 0.0% |
| Plant, machinery and equipment | 23 | €1,338 | €3,065 | +€1,727 | +129.0% |
| Furniture and vehicles | 24 | €4,946 | €4,397 | -€549 | -11.1% |
| Financial fixed assets | 28 | €5,000 | - | -€5,000 | |
| Current assets | 29/58 | €676,554 | €821,575 | +€145,022 | +21.4% |
| Amounts receivable within one year | 40/41 | €378,812 | €716,825 | +€338,013 | +89.2% |
| Trade receivables | 40 | €72,872 | €89,077 | +€16,205 | +22.2% |
| Other amounts receivable | 41 | €305,940 | €627,748 | +€321,808 | +105.2% |
| Cash at bank and in hand | 54/58 | €290,541 | €84,920 | -€205,621 | -70.8% |
| Deferred charges and accrued income | 490/1 | €7,201 | €19,830 | +€12,629 | +175.4% |
| Total equity and liabilities | 10/49 | €809,007 | €950,207 | +€141,199 | +17.5% |
| Equity | 10/15 | €565,359 | €604,313 | +€38,954 | +6.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €63,860 | €585,713 | +€521,853 | +817.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | - | €74,938 | +€74,938 | |
| Distributable reserves | 133 | €62,000 | €508,915 | +€446,915 | +720.8% |
| Profit (loss) carried forward | 14 | €482,899 | - | -€482,899 | |
| Amounts payable | 17/49 | €243,648 | €345,893 | +€102,245 | +42.0% |
| Amounts payable after more than one year | 17 | €211,635 | €183,274 | -€28,361 | -13.4% |
| Financial debts | 170/4 | €211,635 | €183,274 | -€28,361 | -13.4% |
| Amounts payable within one year | 42/48 | €32,013 | €162,619 | +€130,606 | +408.0% |
| Current portion of amounts payable after more than one year | 42 | €27,355 | €28,361 | +€1,006 | +3.7% |
| Trade debts | 44 | €3,716 | €70,568 | +€66,853 | +1799.2% |
| Suppliers | 440/4 | €3,716 | €70,568 | +€66,853 | +1799.2% |
| Taxes, remuneration and social security | 45 | €943 | €63,691 | +€62,748 | +6653.8% |
| Taxes | 450/3 | €943 | €63,691 | +€62,748 | +6653.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,560 | €1,069 | -€4,491 | -80.8% |
| Other operating charges | 640/8 | €2,224 | €1,977 | -€247 | -11.1% |
| Gross operating margin | 9900 | €447,043 | -€15,121 | -€462,163 | |
| Operating profit (loss) | 9901 | €439,259 | -€18,166 | -€457,425 | |
| Financial income | 75/76B | €14,228 | €135,500 | +€121,272 | +852.3% |
| Recurring financial income | 75 | €14,228 | €135,500 | +€121,272 | +852.3% |
| Financial charges | 65/66B | €8,533 | €13,562 | +€5,029 | +58.9% |
| Recurring financial charges | 65 | €8,533 | €13,562 | +€5,029 | +58.9% |
| Profit (loss) for the period before taxes | 9903 | €444,955 | €103,772 | -€341,182 | -76.7% |
| Income taxes | 67/77 | €110,627 | €64,818 | -€45,809 | -41.4% |
| Profit (loss) for the period | 9904 | €334,327 | €38,954 | -€295,374 | -88.3% |
| Transfer to tax-exempt reserves | 689 | - | €74,938 | +€74,938 | |
| Profit (loss) for the period to be appropriated | 9905 | €334,327 | -€35,984 | -€370,312 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.