C&F 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&F CONSULTING
Largest movements
- Current investments -€20,000
down €20,000 (-10.0%), from €200,000 to €180,000
- Deferred charges and accrued income -€3,277
down €3,277 (-88.6%), from €3,697 to €420
- Profit (loss) carried forward -€23,789
down €23,789 (-8.9%), from €268,496 to €244,707
- Purchases and services +€5,739
up €5,739 (+31.7%), from €18,099 to €23,838
- Gross operating margin -€4,738
down €4,738 (-27.8%), from -€17,040 to -€21,778
- Depreciation -€2,656
down €2,656 (-72.1%), from €3,686 to €1,030
- Financial income -€2,639
down €2,639 (-42.1%), from €6,274 to €3,635
- Turnover +€1,000
up €1,000 (+94.3%), from €1,060 to €2,060
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 | €279,495 | €254,627 | -€24,868 | -8.9% |
| Fixed assets | 21/28 | €18,954 | €17,924 | -€1,030 | -5.4% |
| Tangible fixed assets | 22/27 | €11,339 | €10,309 | -€1,030 | -9.1% |
| Land and buildings | 22 | €11,339 | €10,309 | -€1,030 | -9.1% |
| Financial fixed assets | 28 | €7,615 | €7,615 | = | 0.0% |
| Current assets | 29/58 | €260,541 | €236,703 | -€23,838 | -9.1% |
| Amounts receivable within one year | 40/41 | - | €11 | +€11 | |
| Other amounts receivable | 41 | - | €11 | +€11 | |
| Current investments | 50/53 | €200,000 | €180,000 | -€20,000 | -10.0% |
| Cash at bank and in hand | 54/58 | €56,844 | €56,272 | -€572 | -1.0% |
| Deferred charges and accrued income | 490/1 | €3,697 | €420 | -€3,277 | -88.6% |
| Total equity and liabilities | 10/49 | €279,495 | €254,627 | -€24,868 | -8.9% |
| Equity | 10/15 | €276,556 | €252,767 | -€23,789 | -8.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €268,496 | €244,707 | -€23,789 | -8.9% |
| Amounts payable | 17/49 | €2,939 | €1,860 | -€1,079 | -36.7% |
| Amounts payable within one year | 42/48 | €2,939 | €1,860 | -€1,079 | -36.7% |
| Financial debts | 43 | €1,210 | - | -€1,210 | |
| Other loans | 439 | €1,210 | - | -€1,210 | |
| Trade debts | 44 | €231 | €57 | -€174 | -75.3% |
| Suppliers | 440/4 | €231 | €57 | -€174 | -75.3% |
| Taxes, remuneration and social security | 45 | €1,498 | €1,803 | +€305 | +20.4% |
| Taxes | 450/3 | €1,498 | €1,803 | +€305 | +20.4% |
| Turnover | 70 | €1,060 | €2,060 | +€1,000 | +94.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €18,099 | €23,838 | +€5,739 | +31.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,686 | €1,030 | -€2,656 | -72.1% |
| Other operating charges | 640/8 | €1,338 | €1,791 | +€453 | +33.9% |
| Gross operating margin | 9900 | -€17,040 | -€21,778 | -€4,738 | -27.8% |
| Operating profit (loss) | 9901 | -€22,064 | -€24,599 | -€2,535 | -11.5% |
| Financial income | 75/76B | €6,274 | €3,635 | -€2,639 | -42.1% |
| Recurring financial income | 75 | €6,274 | €3,635 | -€2,639 | -42.1% |
| Financial charges | 65/66B | €94 | €161 | +€67 | +71.3% |
| Recurring financial charges | 65 | €94 | €161 | +€67 | +71.3% |
| Profit (loss) for the period before taxes | 9903 | -€15,884 | -€21,125 | -€5,241 | -33.0% |
| Income taxes | 67/77 | €1,714 | €2,663 | +€949 | +55.4% |
| Profit (loss) for the period | 9904 | -€17,598 | -€23,788 | -€6,190 | -35.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,598 | -€23,788 | -€6,190 | -35.2% |
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 25 October 2026 via checked.be.