C-De Bondt Consultancy & Development: 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-De Bondt Consultancy & Development
Largest movements
- Cash +€28,767
up €28,767 (+111%), from €26,007 to €54,774
mainly Net result for the year (+€26,130) and Tax, wage and social debts (+€7,316)
- Receivables within one year -€5,356
down €5,356 (-37.9%), from €14,116 to €8,760
of which Trade receivables: -€5,356
- Tangible fixed assets +€1,529
new in 2025: €1,529
- Profit (loss) carried forward +€26,130
up €26,130 (+127%), from €20,648 to €46,778
- Tax, wage and social debts +€7,316
up €7,316 (+58.6%), from €12,489 to €19,805
- Trade debts -€4,963
down €4,963 (-86.9%), from €5,711 to €747
- Other debts -€3,400
down €3,400 (-89.6%), from €3,796 to €396
- Gross operating margin +€3,618
up €3,618 (+11.6%), from €31,112 to €34,730
- Taxes +€1,872
up €1,872 (+32.8%), from €5,712 to €7,585
- Depreciation +€567
new in 2025: €567
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 | €46,044 | €70,899 | +€24,855 | +54.0% |
| Fixed assets | 21/28 | - | €1,529 | +€1,529 | |
| Tangible fixed assets | 22/27 | - | €1,529 | +€1,529 | |
| Furniture and vehicles | 24 | - | €1,529 | +€1,529 | |
| Current assets | 29/58 | €46,044 | €69,370 | +€23,326 | +50.7% |
| Stocks and contracts in progress | 3 | €5,922 | €5,837 | -€85 | -1.4% |
| Stocks | 30/36 | €5,922 | €5,837 | -€85 | -1.4% |
| Amounts receivable within one year | 40/41 | €14,116 | €8,760 | -€5,356 | -37.9% |
| Trade receivables | 40 | €14,116 | €8,760 | -€5,356 | -37.9% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €26,007 | €54,774 | +€28,767 | +111% |
| Total equity and liabilities | 10/49 | €46,044 | €70,899 | +€24,855 | +54.0% |
| Equity | 10/15 | €23,648 | €49,778 | +€26,130 | +110% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,648 | €46,778 | +€26,130 | +127% |
| Amounts payable | 17/49 | €22,396 | €21,121 | -€1,275 | -5.7% |
| Amounts payable within one year | 42/48 | €21,996 | €20,949 | -€1,047 | -4.8% |
| Trade debts | 44 | €5,711 | €747 | -€4,963 | -86.9% |
| Suppliers | 440/4 | €5,711 | €747 | -€4,963 | -86.9% |
| Taxes, remuneration and social security | 45 | €12,489 | €19,805 | +€7,316 | +58.6% |
| Taxes | 450/3 | €12,489 | €19,805 | +€7,316 | +58.6% |
| Other amounts payable | 47/48 | €3,796 | €396 | -€3,400 | -89.6% |
| Accrued charges and deferred income | 492/3 | €400 | €173 | -€228 | -56.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €567 | +€567 | |
| Other operating charges | 640/8 | - | €224 | +€224 | |
| Gross operating margin | 9900 | €31,112 | €34,730 | +€3,618 | +11.6% |
| Operating profit (loss) | 9901 | €31,112 | €33,939 | +€2,827 | +9.1% |
| Financial charges | 65/66B | €449 | €225 | -€224 | -49.9% |
| Recurring financial charges | 65 | €449 | €225 | -€224 | -49.9% |
| Profit (loss) for the period before taxes | 9903 | €30,664 | €33,714 | +€3,051 | +9.9% |
| Income taxes | 67/77 | €5,712 | €7,585 | +€1,872 | +32.8% |
| Profit (loss) for the period | 9904 | €24,951 | €26,130 | +€1,178 | +4.7% |
| Profit (loss) for the period to be appropriated | 9905 | €24,951 | €26,130 | +€1,178 | +4.7% |
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 15 October 2026 via checked.be.