C.d.N. CONSULTING: what changed
What changed
C.d.N. CONSULTING
NACE 86.220, Specialist medical practice
filed annual accounts (NBB)
Net result for the year
€1,076
2024 · -€2,667+€3,743
Equity
€103,393
2024 · €102,317+€1,076
Cash
€2
2024 · €10,262-€10,260
Balance sheet total
€166,009
2024 · €180,928-€14,918
Largest movements
Assets
- Cash -€10,260
down €10,260 (-100.0%), from €10,262 to €2
mainly Other debts (-€14,089) and Trade debts (-€963)
- Tangible fixed assets -€4,578
down €4,578 (-18.4%), from €24,852 to €20,275
Equity and liabilities
- Other debts -€14,089
down €14,089 (-37.0%), from €38,030 to €23,941
Income statement
- Gross operating margin -€8,156
down €8,156, from €7,314 to -€843
- Financial income +€7,923
up €7,923 (+1,435%), from €552 to €8,475
- Taxes -€4,296
down €4,296, from €2,721 to -€1,575
- Staff costs +€159
up €159 (+48.2%), from €331 to €490
- Financial charges +€102
up €102 (+48.1%), from €212 to €315
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€2,667
Gross operating margin
-€8,156
Staff costs
-€159
Depreciation
+€0
Other operating charges
-€59
Financial income
+€7,923
Financial charges
-€102
Taxes
+€4,296
Result 2025
€1,076
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€9,250
Investment
-€68
Financing
-€942
Cash 2024
€10,262
From operations (derived)
-€9,250
Net result for the year
+€1,076
Depreciation
+€4,578
Receivables within one year
+€149
Trade debts
-€963
Other debts
-€14,089
Investment (derived)
-€68
Investment in fixed assets (net)
-€260
Current investments
+€192
Financing
-€942
Short-term financial debts
-€942
Cash 2025
€2
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €180,928 | €166,009 | -€14,918 | -8.2% |
| Fixed assets | 21/28 | €24,852 | €20,535 | -€4,318 | -17.4% |
| Tangible fixed assets | 22/27 | €24,852 | €20,275 | -€4,578 | -18.4% |
| Land and buildings | 22 | €24,852 | €20,275 | -€4,578 | -18.4% |
| Financial fixed assets | 28 | - | €260 | +€260 | |
| Current assets | 29/58 | €156,076 | €145,475 | -€10,601 | -6.8% |
| Amounts receivable within one year | 40/41 | €260 | €111 | -€149 | -57.2% |
| Other amounts receivable | 41 | €260 | €111 | -€149 | -57.2% |
| Current investments | 50/53 | €145,554 | €145,362 | -€192 | -0.1% |
| Cash at bank and in hand | 54/58 | €10,262 | €2 | -€10,260 | -100.0% |
| Total equity and liabilities | 10/49 | €180,928 | €166,009 | -€14,918 | -8.2% |
| Equity | 10/15 | €102,317 | €103,393 | +€1,076 | +1.1% |
| Contributions | 10/11 | €24,421 | €24,421 | = | 0.0% |
| Capital | 10 | €22,310 | - | -€22,310 | |
| Issued capital | 100 | €22,310 | - | -€22,310 | |
| Contributions outside capital | 11 | €2,111 | - | -€2,111 | |
| Share premium | 1100/10 | €2,111 | - | -€2,111 | |
| Reserves | 13 | €8,231 | €8,231 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,231 | €0 | -€2,231 | -100% |
| Legal reserve | 130 | €2,231 | - | -€2,231 | |
| Reserves not available under the articles | 1311 | - | €0 | = | |
| Distributable reserves | 133 | €6,000 | €8,231 | +€2,231 | +37.2% |
| Profit (loss) carried forward | 14 | €69,665 | €70,740 | +€1,076 | +1.5% |
| Provisions and deferred taxes | 16 | €36,302 | €36,302 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €36,302 | €36,302 | = | 0.0% |
| Pensions and similar obligations | 160 | €36,302 | €36,302 | = | 0.0% |
| Amounts payable | 17/49 | €42,309 | €26,315 | -€15,994 | -37.8% |
| Amounts payable within one year | 42/48 | €42,309 | €26,315 | -€15,994 | -37.8% |
| Financial debts | 43 | €1,839 | €897 | -€942 | -51.2% |
| Credit institutions | 430/8 | €1,839 | €897 | -€942 | -51.2% |
| Trade debts | 44 | €2,440 | €1,477 | -€963 | -39.5% |
| Suppliers | 440/4 | €2,440 | €1,477 | -€963 | -39.5% |
| Other amounts payable | 47/48 | €38,030 | €23,941 | -€14,089 | -37.0% |
| Remuneration, social security and pensions | 62 | €331 | €490 | +€159 | +48.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,578 | €4,578 | -€0 | 0.0% |
| Other operating charges | 640/8 | €2,691 | €2,749 | +€59 | +2.2% |
| Gross operating margin | 9900 | €7,314 | -€843 | -€8,156 | |
| Operating profit (loss) | 9901 | -€285 | -€8,660 | -€8,374 | -2,935% |
| Financial income | 75/76B | €552 | €8,475 | +€7,923 | +1,435% |
| Recurring financial income | 75 | €552 | €8,475 | +€7,923 | +1,435% |
| Financial charges | 65/66B | €212 | €315 | +€102 | +48.1% |
| Recurring financial charges | 65 | €212 | €315 | +€102 | +48.1% |
| Profit (loss) for the period before taxes | 9903 | €54 | -€499 | -€553 | |
| Income taxes | 67/77 | €2,721 | -€1,575 | -€4,296 | |
| Profit (loss) for the period | 9904 | -€2,667 | €1,076 | +€3,743 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,667 | €1,076 | +€3,743 |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.