C.L. 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.L. CONSULT
Largest movements
- Cash +€15,468
up €15,468 (+445%), from €3,479 to €18,946
mainly Net result for the year (+€13,118) and Other debts (+€8,000)
- Tangible fixed assets -€7,220
down €7,220 (-29.5%), from €24,494 to €17,274
- Receivables within one year -€3,000
down €3,000 (-22.9%), from €13,081 to €10,081
- Other debts +€8,000
up €8,000 (+80.0%), from €10,000 to €18,000
- Debts after one year -€6,520
down €6,520 (-33.8%), from €19,314 to €12,794
of which Financial debts: -€6,520
- Profit (loss) carried forward +€5,118
up €5,118, from -€4,635 to €482
- Tax, wage and social debts -€1,212
down €1,212 (-9.4%), from €12,884 to €11,672
- Gross operating margin +€23,672
up €23,672 (+446%), from €5,311 to €28,983
- Taxes +€6,519
up €6,519 (+1,541%), from €423 to €6,942
- Other operating charges -€815
down €815 (-54.0%), from €1,510 to €695
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 | €66,467 | €71,592 | +€5,124 | +7.7% |
| Fixed assets | 21/28 | €49,494 | €42,274 | -€7,220 | -14.6% |
| Tangible fixed assets | 22/27 | €24,494 | €17,274 | -€7,220 | -29.5% |
| Furniture and vehicles | 24 | €24,494 | €17,274 | -€7,220 | -29.5% |
| Financial fixed assets | 28 | €25,000 | €25,000 | = | 0.0% |
| Current assets | 29/58 | €16,973 | €29,317 | +€12,344 | +72.7% |
| Amounts receivable within one year | 40/41 | €13,081 | €10,081 | -€3,000 | -22.9% |
| Other amounts receivable | 41 | €13,081 | €10,081 | -€3,000 | -22.9% |
| Cash at bank and in hand | 54/58 | €3,479 | €18,946 | +€15,468 | +445% |
| Deferred charges and accrued income | 490/1 | €413 | €290 | -€124 | -29.9% |
| Total equity and liabilities | 10/49 | €66,467 | €71,592 | +€5,124 | +7.7% |
| Equity | 10/15 | €14,865 | €19,982 | +€5,118 | +34.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €14,500 | €14,500 | = | 0.0% |
| Distributable reserves | 133 | €14,500 | €14,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,635 | €482 | +€5,118 | |
| Amounts payable | 17/49 | €51,603 | €51,609 | +€7 | 0.0% |
| Amounts payable after more than one year | 17 | €19,314 | €12,794 | -€6,520 | -33.8% |
| Financial debts | 170/4 | €9,314 | €2,794 | -€6,520 | -70.0% |
| Other amounts payable | 178/9 | €10,000 | €10,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €29,389 | €36,465 | +€7,076 | +24.1% |
| Current portion of amounts payable after more than one year | 42 | €6,265 | €6,520 | +€255 | +4.1% |
| Trade debts | 44 | €240 | €273 | +€33 | +13.7% |
| Suppliers | 440/4 | €240 | €273 | +€33 | +13.7% |
| Taxes, remuneration and social security | 45 | €12,884 | €11,672 | -€1,212 | -9.4% |
| Taxes | 450/3 | €12,884 | €11,672 | -€1,212 | -9.4% |
| Other amounts payable | 47/48 | €10,000 | €18,000 | +€8,000 | +80.0% |
| Accrued charges and deferred income | 492/3 | €2,900 | €2,350 | -€550 | -19.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,010 | €7,220 | +€210 | +3.0% |
| Other operating charges | 640/8 | €1,510 | €695 | -€815 | -54.0% |
| Gross operating margin | 9900 | €5,311 | €28,983 | +€23,672 | +446% |
| Operating profit (loss) | 9901 | -€3,209 | €21,068 | +€24,277 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €1,238 | €1,009 | -€229 | -18.5% |
| Recurring financial charges | 65 | €1,238 | €1,009 | -€229 | -18.5% |
| Profit (loss) for the period before taxes | 9903 | -€4,447 | €20,060 | +€24,506 | |
| Income taxes | 67/77 | €423 | €6,942 | +€6,519 | +1,541% |
| Profit (loss) for the period | 9904 | -€4,870 | €13,118 | +€17,987 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,870 | €13,118 | +€17,987 |
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 16 October 2026 via checked.be.