C&G Consult: 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&G Consult
Largest movements
- Receivables within one year +€23,389
up €23,389 (+451%), from €5,181 to €28,570
of which Trade receivables: +€28,565
- Deferred charges and accrued income +€9,500
new in 2025: €9,500
- Tangible fixed assets -€4,117
down €4,117 (-5.4%), from €76,172 to €72,055
of which Land and buildings: -€6,966
- Cash +€1,730
up €1,730 (+10.5%), from €16,546 to €18,277
mainly Net result for the year (+€30,118) and Tax, wage and social debts (+€8,544)
- Reserves +€30,118
up €30,118 (+50.2%), from €60,017 to €90,135
of which Distributable reserves: +€30,118
- Current portion of long-term debt -€12,392
no longer reported in 2025 (was €12,392)
- Tax, wage and social debts +€8,544
up €8,544 (+510%), from €1,676 to €10,221
of which Taxes: +€7,307
- Other debts +€7,301
new in 2025: €7,301
- Trade debts -€3,069
down €3,069 (-58.9%), from €5,213 to €2,144
- Gross operating margin +€42,987
up €42,987 (+272%), from €15,815 to €58,802
- Taxes +€14,720
up €14,720 (+442%), from €3,331 to €18,051
- Financial charges -€915
down €915 (-59.0%), from €1,551 to €636
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 | €97,899 | €128,401 | +€30,502 | +31.2% |
| Fixed assets | 21/28 | €76,172 | €72,055 | -€4,117 | -5.4% |
| Tangible fixed assets | 22/27 | €76,172 | €72,055 | -€4,117 | -5.4% |
| Land and buildings | 22 | €75,039 | €68,074 | -€6,966 | -9.3% |
| Plant, machinery and equipment | 23 | - | €2,108 | +€2,108 | |
| Furniture and vehicles | 24 | €1,133 | €1,874 | +€741 | +65.4% |
| Current assets | 29/58 | €21,727 | €56,346 | +€34,619 | +159% |
| Amounts receivable within one year | 40/41 | €5,181 | €28,570 | +€23,389 | +451% |
| Trade receivables | 40 | - | €28,565 | +€28,565 | |
| Other amounts receivable | 41 | €5,181 | €5 | -€5,176 | -99.9% |
| Cash at bank and in hand | 54/58 | €16,546 | €18,277 | +€1,730 | +10.5% |
| Deferred charges and accrued income | 490/1 | - | €9,500 | +€9,500 | |
| Total equity and liabilities | 10/49 | €97,899 | €128,401 | +€30,502 | +31.2% |
| Equity | 10/15 | €78,617 | €108,735 | +€30,118 | +38.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €60,017 | €90,135 | +€30,118 | +50.2% |
| Tax-exempt reserves | 132 | €10,657 | €10,657 | = | 0.0% |
| Distributable reserves | 133 | €49,361 | €79,478 | +€30,118 | +61.0% |
| Amounts payable | 17/49 | €19,282 | €19,666 | +€384 | +2.0% |
| Amounts payable within one year | 42/48 | €19,282 | €19,666 | +€384 | +2.0% |
| Current portion of amounts payable after more than one year | 42 | €12,392 | - | -€12,392 | |
| Trade debts | 44 | €5,213 | €2,144 | -€3,069 | -58.9% |
| Suppliers | 440/4 | €5,213 | €2,144 | -€3,069 | -58.9% |
| Taxes, remuneration and social security | 45 | €1,676 | €10,221 | +€8,544 | +510% |
| Taxes | 450/3 | €750 | €8,058 | +€7,307 | +974% |
| Remuneration and social security | 454/9 | €926 | €2,163 | +€1,237 | +134% |
| Other amounts payable | 47/48 | - | €7,301 | +€7,301 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,118 | €7,565 | +€447 | +6.3% |
| Other operating charges | 640/8 | €1,440 | €1,425 | -€14 | -1.0% |
| Non-recurring operating charges | 66A | - | €1,177 | +€1,177 | |
| Gross operating margin | 9900 | €15,815 | €58,802 | +€42,987 | +272% |
| Operating profit (loss) | 9901 | €7,258 | €48,635 | +€41,377 | +570% |
| Financial income | 75/76B | €372 | €170 | -€202 | -54.2% |
| Recurring financial income | 75 | €372 | €170 | -€202 | -54.2% |
| Financial charges | 65/66B | €1,551 | €636 | -€915 | -59.0% |
| Recurring financial charges | 65 | €1,551 | €636 | -€915 | -59.0% |
| Profit (loss) for the period before taxes | 9903 | €6,078 | €48,169 | +€42,091 | +692% |
| Income taxes | 67/77 | €3,331 | €18,051 | +€14,720 | +442% |
| Profit (loss) for the period | 9904 | €2,747 | €30,118 | +€27,371 | +996% |
| Profit (loss) for the period to be appropriated | 9905 | €2,747 | €30,118 | +€27,371 | +996% |
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 29 October 2026 via checked.be.