C Four 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 Four Consulting
Largest movements
- Receivables after one year -€29,718
down €29,718 (-52.8%), from €56,335 to €26,618
- Receivables within one year -€16,687
down €16,687 (-45.0%), from €37,105 to €20,418
- Deferred charges and accrued income +€10,789
up €10,789 (+60.2%), from €17,911 to €28,700
- Cash +€7,705
up €7,705 (+768%), from €1,004 to €8,709
mainly Receivables after one year (+€29,718) and Receivables within one year (+€16,687)
- Tangible fixed assets -€2,060
down €2,060 (-43.0%), from €4,788 to €2,728
of which Plant, machinery and equipment: -€1,171
- Reserves -€27,584
down €27,584 (-44.7%), from €61,737 to €34,153
of which Distributable reserves: -€27,584
- Trade debts -€27,395
down €27,395 (-60.5%), from €45,300 to €17,905
- Advances received +€16,093
new in 2025: €16,093
- Tax, wage and social debts +€10,133
up €10,133 (+324%), from €3,132 to €13,265
- Current portion of long-term debt -€1,219
down €1,219 (-72.3%), from €1,687 to €467
- Gross operating margin +€34,197
up €34,197, from -€5,767 to €28,430
- Taxes +€18,900
up €18,900, from -€10,195 to €8,706
- Financial charges -€1,400
down €1,400 (-71.7%), from €1,952 to €552
- Depreciation -€513
down €513 (-20.0%), from €2,574 to €2,060
- Staff costs -€382
down €382 (-48.9%), from €782 to €400
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 | €117,144 | €87,173 | -€29,971 | -25.6% |
| Fixed assets | 21/28 | €4,788 | €2,728 | -€2,060 | -43.0% |
| Tangible fixed assets | 22/27 | €4,788 | €2,728 | -€2,060 | -43.0% |
| Land and buildings | 22 | €3,143 | €2,588 | -€555 | -17.6% |
| Plant, machinery and equipment | 23 | €1,171 | - | -€1,171 | |
| Furniture and vehicles | 24 | €475 | €140 | -€335 | -70.6% |
| Current assets | 29/58 | €112,356 | €84,445 | -€27,911 | -24.8% |
| Amounts receivable after more than one year | 29 | €56,335 | €26,618 | -€29,718 | -52.8% |
| Other amounts receivable | 291 | €56,335 | €26,618 | -€29,718 | -52.8% |
| Amounts receivable within one year | 40/41 | €37,105 | €20,418 | -€16,687 | -45.0% |
| Trade receivables | 40 | €37,105 | €20,418 | -€16,687 | -45.0% |
| Cash at bank and in hand | 54/58 | €1,004 | €8,709 | +€7,705 | +768% |
| Deferred charges and accrued income | 490/1 | €17,911 | €28,700 | +€10,789 | +60.2% |
| Total equity and liabilities | 10/49 | €117,144 | €87,173 | -€29,971 | -25.6% |
| Equity | 10/15 | €67,025 | €39,442 | -€27,584 | -41.2% |
| Contributions | 10/11 | €9,000 | €9,000 | = | 0.0% |
| Reserves | 13 | €61,737 | €34,153 | -€27,584 | -44.7% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €59,882 | €32,298 | -€27,584 | -46.1% |
| Profit (loss) carried forward | 14 | -€3,712 | -€3,712 | = | 0.0% |
| Amounts payable | 17/49 | €50,119 | €47,731 | -€2,388 | -4.8% |
| Amounts payable within one year | 42/48 | €50,119 | €47,731 | -€2,388 | -4.8% |
| Current portion of amounts payable after more than one year | 42 | €1,687 | €467 | -€1,219 | -72.3% |
| Trade debts | 44 | €45,300 | €17,905 | -€27,395 | -60.5% |
| Suppliers | 440/4 | €45,300 | €17,905 | -€27,395 | -60.5% |
| Advances received on contracts in progress | 46 | - | €16,093 | +€16,093 | |
| Taxes, remuneration and social security | 45 | €3,132 | €13,265 | +€10,133 | +324% |
| Taxes | 450/3 | €3,132 | €13,265 | +€10,133 | +324% |
| Non-recurring operating income | 76A | - | €1,082 | +€1,082 | |
| Remuneration, social security and pensions | 62 | €782 | €400 | -€382 | -48.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,574 | €2,060 | -€513 | -20.0% |
| Other operating charges | 640/8 | €1,108 | €1,150 | +€41 | +3.7% |
| Gross operating margin | 9900 | -€5,767 | €28,430 | +€34,197 | |
| Operating profit (loss) | 9901 | -€10,230 | €24,820 | +€35,051 | |
| Financial income | 75/76B | €164 | €6 | -€158 | -96.4% |
| Recurring financial income | 75 | €164 | €6 | -€158 | -96.4% |
| Financial charges | 65/66B | €1,952 | €552 | -€1,400 | -71.7% |
| Recurring financial charges | 65 | €1,952 | €552 | -€1,400 | -71.7% |
| Profit (loss) for the period before taxes | 9903 | -€12,018 | €24,275 | +€36,293 | |
| Income taxes | 67/77 | -€10,195 | €8,706 | +€18,900 | |
| Profit (loss) for the period | 9904 | -€1,823 | €15,569 | +€17,392 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,823 | €15,569 | +€17,392 |
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 20 October 2026 via checked.be.