C-Consulting: 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-Consulting
Largest movements
- Receivables within one year -€417,235
down €417,235 (-28.6%), from €1.5m to €1.0m
of which Trade receivables: -€493,359
- Cash +€341,498
up €341,498 (+130.4%), from €261,811 to €603,308
mainly Receivables within one year (+€417,235) and Net result for the year (+€215,566)
- Reserves +€120,520
up €120,520 (+13.1%), from €920,917 to €1.0m
of which Distributable reserves: +€70,842
- Trade debts -€101,751
down €101,751 (-18.4%), from €551,697 to €449,946
- Other debts -€70,693
down €70,693 (-26.2%), from €270,245 to €199,551
- Debts after one year -€21,162
down €21,162 (-37.5%), from €56,421 to €35,259
- Gross operating margin -€126,540
down €126,540 (-29.2%), from €433,126 to €306,586
- Write-downs -€83,607
down €83,607, from €28,476 to -€55,130
- Financial charges +€28,810
up €28,810 (+121.3%), from €23,744 to €52,555
- Taxes -€21,648
down €21,648 (-23.8%), from €90,962 to €69,314
- Depreciation +€17,011
up €17,011 (+104.2%), from €16,319 to €33,330
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 | €1,861,277 | €1,789,013 | -€72,265 | -3.9% |
| Fixed assets | 21/28 | €140,328 | €143,601 | +€3,272 | +2.3% |
| Tangible fixed assets | 22/27 | €140,078 | €143,351 | +€3,272 | +2.3% |
| Plant, machinery and equipment | 23 | €14,051 | €25,443 | +€11,391 | +81.1% |
| Furniture and vehicles | 24 | €120,885 | €97,716 | -€23,169 | -19.2% |
| Other tangible fixed assets | 26 | €5,142 | €20,192 | +€15,050 | +292.7% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €1,720,949 | €1,645,412 | -€75,537 | -4.4% |
| Amounts receivable within one year | 40/41 | €1,457,232 | €1,039,997 | -€417,235 | -28.6% |
| Trade receivables | 40 | €1,453,126 | €959,766 | -€493,359 | -34.0% |
| Other amounts receivable | 41 | €4,106 | €80,230 | +€76,124 | +1853.9% |
| Cash at bank and in hand | 54/58 | €261,811 | €603,308 | +€341,498 | +130.4% |
| Deferred charges and accrued income | 490/1 | €1,907 | €2,107 | +€200 | +10.5% |
| Total equity and liabilities | 10/49 | €1,861,277 | €1,789,013 | -€72,265 | -3.9% |
| Equity | 10/15 | €941,377 | €1,061,897 | +€120,520 | +12.8% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €920,917 | €1,041,437 | +€120,520 | +13.1% |
| Tax-exempt reserves | 132 | €113,670 | €163,348 | +€49,678 | +43.7% |
| Distributable reserves | 133 | €807,247 | €878,089 | +€70,842 | +8.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €919,901 | €727,116 | -€192,784 | -21.0% |
| Amounts payable after more than one year | 17 | €56,421 | €35,259 | -€21,162 | -37.5% |
| Financial debts | 170/4 | €56,421 | €35,259 | -€21,162 | -37.5% |
| Amounts payable within one year | 42/48 | €849,032 | €676,722 | -€172,310 | -20.3% |
| Current portion of amounts payable after more than one year | 42 | €20,345 | €21,162 | +€818 | +4.0% |
| Financial debts | 43 | €3,351 | €2,101 | -€1,250 | -37.3% |
| Credit institutions | 430/8 | €3,351 | €2,101 | -€1,250 | -37.3% |
| Trade debts | 44 | €551,697 | €449,946 | -€101,751 | -18.4% |
| Suppliers | 440/4 | €551,697 | €449,946 | -€101,751 | -18.4% |
| Taxes, remuneration and social security | 45 | €3,395 | €3,961 | +€566 | +16.7% |
| Taxes | 450/3 | €3,366 | €3,339 | -€27 | -0.8% |
| Remuneration and social security | 454/9 | €29 | €622 | +€593 | +2061.9% |
| Other amounts payable | 47/48 | €270,245 | €199,551 | -€70,693 | -26.2% |
| Accrued charges and deferred income | 492/3 | €14,447 | €15,135 | +€688 | +4.8% |
| Remuneration, social security and pensions | 62 | €6,811 | €5,562 | -€1,249 | -18.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,319 | €33,330 | +€17,011 | +104.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €28,476 | -€55,130 | -€83,607 | |
| Other operating charges | 640/8 | €2,588 | €1,883 | -€705 | -27.2% |
| Gross operating margin | 9900 | €433,126 | €306,586 | -€126,540 | -29.2% |
| Operating profit (loss) | 9901 | €378,931 | €320,941 | -€57,990 | -15.3% |
| Financial income | 75/76B | €33,504 | €16,494 | -€17,010 | -50.8% |
| Recurring financial income | 75 | €33,504 | €16,494 | -€17,010 | -50.8% |
| Financial charges | 65/66B | €23,744 | €52,555 | +€28,810 | +121.3% |
| Recurring financial charges | 65 | €23,744 | €52,555 | +€28,810 | +121.3% |
| Profit (loss) for the period before taxes | 9903 | €388,691 | €284,880 | -€103,811 | -26.7% |
| Income taxes | 67/77 | €90,962 | €69,314 | -€21,648 | -23.8% |
| Profit (loss) for the period | 9904 | €297,728 | €215,566 | -€82,163 | -27.6% |
| Transfer to tax-exempt reserves | 689 | €113,670 | €49,678 | -€63,992 | -56.3% |
| Profit (loss) for the period to be appropriated | 9905 | €184,058 | €165,888 | -€18,171 | -9.9% |
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 12 October 2026 via checked.be.