C.D. 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.D. CONSULTING
Largest movements
- Cash +€48,404
up €48,404 (+19.0%), from €255,330 to €303,734
mainly Other debts (+€49,000) and Net result for the year (+€34,016)
- Receivables within one year -€24,677
down €24,677 (-23.0%), from €107,137 to €82,460
of which Other amounts receivable: -€17,555
- Other debts +€49,000
new in 2025: €49,000
- Reserves -€15,000
down €15,000 (-3.4%), from €442,359 to €427,359
of which Distributable reserves: -€15,000
- Tax, wage and social debts -€7,573
down €7,573 (-34.2%), from €22,174 to €14,601
- Gross operating margin +€13,984
up €13,984 (+23.8%), from €58,857 to €72,840
- Depreciation +€5,804
up €5,804 (+48.6%), from €11,944 to €17,748
- Taxes +€4,198
up €4,198 (+24.2%), from €17,384 to €21,582
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 | €476,032 | €502,158 | +€26,126 | +5.5% |
| Fixed assets | 21/28 | €97,621 | €96,925 | -€696 | -0.7% |
| Tangible fixed assets | 22/27 | €97,621 | €96,925 | -€696 | -0.7% |
| Land and buildings | 22 | €33,466 | €33,466 | = | 0.0% |
| Plant, machinery and equipment | 23 | €4,984 | €3,323 | -€1,661 | -33.3% |
| Furniture and vehicles | 24 | €49,459 | €53,292 | +€3,833 | +7.8% |
| Other tangible fixed assets | 26 | €9,712 | €6,844 | -€2,868 | -29.5% |
| Current assets | 29/58 | €378,412 | €405,234 | +€26,822 | +7.1% |
| Amounts receivable within one year | 40/41 | €107,137 | €82,460 | -€24,677 | -23.0% |
| Trade receivables | 40 | €16,919 | €9,797 | -€7,123 | -42.1% |
| Other amounts receivable | 41 | €90,218 | €72,663 | -€17,555 | -19.5% |
| Cash at bank and in hand | 54/58 | €255,330 | €303,734 | +€48,404 | +19.0% |
| Deferred charges and accrued income | 490/1 | €15,944 | €19,040 | +€3,096 | +19.4% |
| Total equity and liabilities | 10/49 | €476,032 | €502,158 | +€26,126 | +5.5% |
| Equity | 10/15 | €453,149 | €438,165 | -€14,984 | -3.3% |
| Contributions | 10/11 | €7,437 | €7,437 | = | 0.0% |
| Reserves | 13 | €442,359 | €427,359 | -€15,000 | -3.4% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €440,500 | €425,500 | -€15,000 | -3.4% |
| Profit (loss) carried forward | 14 | €3,353 | €3,369 | +€16 | +0.5% |
| Amounts payable | 17/49 | €22,883 | €63,994 | +€41,110 | +180% |
| Amounts payable within one year | 42/48 | €22,782 | €63,994 | +€41,212 | +181% |
| Trade debts | 44 | €608 | €393 | -€215 | -35.4% |
| Suppliers | 440/4 | €608 | €393 | -€215 | -35.4% |
| Taxes, remuneration and social security | 45 | €22,174 | €14,601 | -€7,573 | -34.2% |
| Taxes | 450/3 | €22,174 | €14,601 | -€7,573 | -34.2% |
| Other amounts payable | 47/48 | - | €49,000 | +€49,000 | |
| Accrued charges and deferred income | 492/3 | €101 | - | -€101 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,944 | €17,748 | +€5,804 | +48.6% |
| Other operating charges | 640/8 | €1,725 | €1,500 | -€225 | -13.0% |
| Gross operating margin | 9900 | €58,857 | €72,840 | +€13,984 | +23.8% |
| Operating profit (loss) | 9901 | €45,188 | €53,593 | +€8,405 | +18.6% |
| Financial income | 75/76B | €2,658 | €2,652 | -€6 | -0.2% |
| Recurring financial income | 75 | €2,658 | €2,652 | -€6 | -0.2% |
| Financial charges | 65/66B | €1,310 | €646 | -€664 | -50.7% |
| Recurring financial charges | 65 | €1,310 | €646 | -€664 | -50.7% |
| Profit (loss) for the period before taxes | 9903 | €46,535 | €55,598 | +€9,063 | +19.5% |
| Income taxes | 67/77 | €17,384 | €21,582 | +€4,198 | +24.2% |
| Profit (loss) for the period | 9904 | €29,151 | €34,016 | +€4,864 | +16.7% |
| Profit (loss) for the period to be appropriated | 9905 | €29,151 | €34,016 | +€4,864 | +16.7% |
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 13 October 2026 via checked.be.