C.D. 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.D. Consult
Largest movements
- Receivables within one year +€59,729
up €59,729 (+196.2%), from €30,436 to €90,165
of which Trade receivables: +€30,225
- Cash -€25,442
down €25,442 (-22.5%), from €112,851 to €87,409
mainly Receivables within one year (-€59,729) and Other debts (-€5,624)
- Trade debts +€29,946
up €29,946 (+1464.4%), from €2,045 to €31,991
- Profit (loss) carried forward +€6,821
up €6,821 (+7.1%), from €96,329 to €103,150
- Other debts -€5,624
down €5,624 (-31.9%), from €17,645 to €12,021
- Tax, wage and social debts +€2,671
up €2,671 (+10.4%), from €25,651 to €28,322
- Gross operating margin -€116,555
down €116,555 (-92.0%), from €126,638 to €10,083
- Taxes -€22,980
down €22,980 (-89.6%), from €25,651 to €2,671
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 | €144,670 | €178,485 | +€33,814 | +23.4% |
| Formation expenses | 20 | €1,384 | €911 | -€472 | -34.1% |
| Current assets | 29/58 | €143,286 | €177,573 | +€34,287 | +23.9% |
| Amounts receivable within one year | 40/41 | €30,436 | €90,165 | +€59,729 | +196.2% |
| Trade receivables | 40 | - | €30,225 | +€30,225 | |
| Other amounts receivable | 41 | €30,436 | €59,940 | +€29,504 | +96.9% |
| Cash at bank and in hand | 54/58 | €112,851 | €87,409 | -€25,442 | -22.5% |
| Total equity and liabilities | 10/49 | €144,670 | €178,485 | +€33,814 | +23.4% |
| Equity | 10/15 | €99,329 | €106,150 | +€6,821 | +6.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €96,329 | €103,150 | +€6,821 | +7.1% |
| Amounts payable | 17/49 | €45,342 | €72,335 | +€26,993 | +59.5% |
| Amounts payable within one year | 42/48 | €45,342 | €72,335 | +€26,993 | +59.5% |
| Trade debts | 44 | €2,045 | €31,991 | +€29,946 | +1464.4% |
| Suppliers | 440/4 | €2,045 | €31,991 | +€29,946 | +1464.4% |
| Taxes, remuneration and social security | 45 | €25,651 | €28,322 | +€2,671 | +10.4% |
| Taxes | 450/3 | €25,651 | €28,322 | +€2,671 | +10.4% |
| Other amounts payable | 47/48 | €17,645 | €12,021 | -€5,624 | -31.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €472 | €472 | = | 0.0% |
| Gross operating margin | 9900 | €126,638 | €10,083 | -€116,555 | -92.0% |
| Operating profit (loss) | 9901 | €126,166 | €9,611 | -€116,555 | -92.4% |
| Financial charges | 65/66B | €104 | €119 | +€14 | +13.8% |
| Recurring financial charges | 65 | €104 | €119 | +€14 | +13.8% |
| Profit (loss) for the period before taxes | 9903 | €126,062 | €9,492 | -€116,569 | -92.5% |
| Income taxes | 67/77 | €25,651 | €2,671 | -€22,980 | -89.6% |
| Profit (loss) for the period | 9904 | €100,410 | €6,821 | -€93,589 | -93.2% |
| Profit (loss) for the period to be appropriated | 9905 | €100,410 | €6,821 | -€93,589 | -93.2% |
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 5 October 2026 via checked.be.