C L CONSULTING: what changed
C L CONSULTING
Largest movements
- Cash +€6,097
up €6,097 (+15.3%), from €39,847 to €45,944
mainly Net result for the year (+€8,916) and Tax, wage and social debts (+€2,127)
- Receivables within one year +€4,308
up €4,308 (+22.4%), from €19,255 to €23,563
of which Trade receivables: +€4,048
- Profit (loss) carried forward +€8,916
up €8,916 (+89.1%), from -€10,009 to -€1,092
- Tax, wage and social debts +€2,127
up €2,127 (+2,122%), from €100 to €2,227
- Gross operating margin +€5,384
up €5,384 (+90.4%), from €5,957 to €11,341
- Taxes +€2,189
new in 2025: €2,189
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €59,102 | €69,507 | +€10,405 | +17.6% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €59,102 | €69,507 | +€10,405 | +17.6% |
| Amounts receivable within one year | 40/41 | €19,255 | €23,563 | +€4,308 | +22.4% |
| Trade receivables | 40 | €19,255 | €23,303 | +€4,048 | +21.0% |
| Other amounts receivable | 41 | €0 | €260 | +€260 | |
| Cash at bank and in hand | 54/58 | €39,847 | €45,944 | +€6,097 | +15.3% |
| Total equity and liabilities | 10/49 | €59,102 | €69,507 | +€10,405 | +17.6% |
| Equity | 10/15 | €4,251 | €13,168 | +€8,916 | +210% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,009 | -€1,092 | +€8,916 | +89.1% |
| Amounts payable | 17/49 | €54,851 | €56,339 | +€1,488 | +2.7% |
| Amounts payable within one year | 42/48 | €54,851 | €56,339 | +€1,488 | +2.7% |
| Trade debts | 44 | €374 | - | -€374 | |
| Suppliers | 440/4 | €374 | - | -€374 | |
| Taxes, remuneration and social security | 45 | €100 | €2,227 | +€2,127 | +2,122% |
| Taxes | 450/3 | €100 | €2,227 | +€2,127 | +2,122% |
| Other amounts payable | 47/48 | €54,377 | €54,112 | -€264 | -0.5% |
| Turnover | 70 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | - | = | |
| Other operating charges | 640/8 | €193 | €193 | = | 0.0% |
| Gross operating margin | 9900 | €5,957 | €11,341 | +€5,384 | +90.4% |
| Operating profit (loss) | 9901 | €5,764 | €11,148 | +€5,384 | +93.4% |
| Financial charges | 65/66B | €40 | €43 | +€3 | +7.9% |
| Recurring financial charges | 65 | €40 | €43 | +€3 | +7.9% |
| Profit (loss) for the period before taxes | 9903 | €5,725 | €11,106 | +€5,381 | +94.0% |
| Income taxes | 67/77 | - | €2,189 | +€2,189 | |
| Profit (loss) for the period | 9904 | €5,725 | €8,916 | +€3,192 | +55.8% |
| Profit (loss) for the period to be appropriated | 9905 | €5,725 | €8,916 | +€3,192 | +55.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.