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C FOR C: 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.

What changed

C FOR C

BE 1017.528.713
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€72,991
2024 · -€2,335+€75,325
Equity
€73,656
2024 · €665+€72,991
Cash
€22
2024 · €7,677-€7,655
Balance sheet total
€141,964
2024 · €8,053+€133,911

Largest movements

2024 to 2025
Assets
  • Receivables within one year +€137,312

    up €137,312 (+36493.9%), from €376 to €137,688

    of which Trade receivables: +€137,688

  • Cash -€7,655

    down €7,655 (-99.7%), from €7,677 to €22

    mainly Receivables within one year (-€137,312) and Investment in fixed assets (net) (-€4,684)

  • Tangible fixed assets +€3,858

    new in 2025: €3,858

Equity and liabilities
  • Profit (loss) carried forward +€72,991

    up €72,991, from -€2,335 to €70,656

  • Tax, wage and social debts +€52,424

    new in 2025: €52,424

    of which Taxes: +€48,754

  • Other debts +€7,457

    up €7,457 (+106.5%), from €7,000 to €14,457

Income statement
  • Gross operating margin +€95,658

    up €95,658, from -€1,567 to €94,091

  • Taxes +€19,804

    new in 2025: €19,804

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 -€2,335
Gross operating margin +€95,658
Depreciation -€825
Other operating charges +€302
Financial charges -€6
Taxes -€19,804
Result 2025 €72,991

Cash bridge derived

cash 2024 to 2025

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.

From operations -€2,971
Investment -€4,684
Financing €0
Cash 2024 €7,677
Net result for the year +€72,991
Depreciation +€825
Receivables within one year -€137,312
Deferred charges and accrued income -€396
Trade debts +€1,040
Tax, wage and social debts +€52,424
Other debts +€7,457
Investment in fixed assets (net) -€4,684
Cash 2025 €22
Every line side by side 32 lines
Line Code 2024 2025 Change %
Total assets 20/58 €8,053 €141,964 +€133,911 +1662.9%
Fixed assets 21/28 - €3,858 +€3,858
Tangible fixed assets 22/27 - €3,858 +€3,858
Furniture and vehicles 24 - €3,858 +€3,858
Current assets 29/58 €8,053 €138,106 +€130,053 +1615.0%
Amounts receivable within one year 40/41 €376 €137,688 +€137,312 +36493.9%
Trade receivables 40 - €137,688 +€137,688
Other amounts receivable 41 €376 €0 -€376 -100.0%
Cash at bank and in hand 54/58 €7,677 €22 -€7,655 -99.7%
Deferred charges and accrued income 490/1 - €396 +€396
Total equity and liabilities 10/49 €8,053 €141,964 +€133,911 +1662.9%
Equity 10/15 €665 €73,656 +€72,991 +10968.5%
Contributions 10/11 €3,000 €3,000 = 0.0%
Profit (loss) carried forward 14 -€2,335 €70,656 +€72,991
Amounts payable 17/49 €7,387 €68,308 +€60,921 +824.7%
Amounts payable within one year 42/48 €7,387 €68,308 +€60,921 +824.7%
Trade debts 44 €387 €1,427 +€1,040 +268.5%
Suppliers 440/4 €387 €1,427 +€1,040 +268.5%
Taxes, remuneration and social security 45 - €52,424 +€52,424
Taxes 450/3 - €48,754 +€48,754
Remuneration and social security 454/9 - €3,670 +€3,670
Other amounts payable 47/48 €7,000 €14,457 +€7,457 +106.5%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 - €825 +€825
Other operating charges 640/8 €768 €465 -€302 -39.4%
Gross operating margin 9900 -€1,567 €94,091 +€95,658
Operating profit (loss) 9901 -€2,335 €92,801 +€95,135
Financial charges 65/66B - €6 +€6
Recurring financial charges 65 - €6 +€6
Profit (loss) for the period before taxes 9903 -€2,335 €92,795 +€95,129
Income taxes 67/77 - €19,804 +€19,804
Profit (loss) for the period 9904 -€2,335 €72,991 +€75,325
Profit (loss) for the period to be appropriated 9905 -€2,335 €72,991 +€75,325

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 30 September 2026 via checked.be.