C-LEVEL CONSULTING: 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.
C-LEVEL CONSULTING
Largest movements
- Cash +€438,585
up €438,585 (+492.0%), from €89,139 to €527,724
mainly Investment in fixed assets (net) (+€378,717) and Net result for the year (+€235,877)
- Financial fixed assets -€390,047
down €390,047 (-70.4%), from €554,050 to €164,004
- Receivables within one year +€124,082
new in 2025: €124,082
of which Other amounts receivable: +€87,113
- Reserves +€186,505
up €186,505 (+34.7%), from €537,624 to €724,129
- Tax, wage and social debts +€107,455
up €107,455 (+11934.8%), from €900 to €108,355
- Trade debts -€97,836
down €97,836 (-98.7%), from €99,106 to €1,270
- Other debts -€17,421
no longer reported in 2025 (was €17,421)
- Gross operating margin +€80,290
up €80,290 (+31.5%), from €254,560 to €334,850
- Taxes +€32,002
up €32,002 (+45.0%), from €71,146 to €103,148
- Financial income +€19,589
new in 2025: €19,589
- Other operating charges -€3,606
down €3,606 (-85.9%), from €4,197 to €591
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.
Cash bridge derived
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 | €673,758 | €849,249 | +€175,491 | +26.0% |
| Fixed assets | 21/28 | €584,490 | €197,443 | -€387,047 | -66.2% |
| Tangible fixed assets | 22/27 | €30,440 | €33,439 | +€2,999 | +9.9% |
| Furniture and vehicles | 24 | €30,440 | €33,439 | +€2,999 | +9.9% |
| Financial fixed assets | 28 | €554,050 | €164,004 | -€390,047 | -70.4% |
| Current assets | 29/58 | €89,267 | €651,806 | +€562,539 | +630.2% |
| Amounts receivable within one year | 40/41 | - | €124,082 | +€124,082 | |
| Trade receivables | 40 | - | €36,969 | +€36,969 | |
| Other amounts receivable | 41 | - | €87,113 | +€87,113 | |
| Cash at bank and in hand | 54/58 | €89,139 | €527,724 | +€438,585 | +492.0% |
| Deferred charges and accrued income | 490/1 | €128 | - | -€128 | |
| Total equity and liabilities | 10/49 | €673,758 | €849,249 | +€175,491 | +26.0% |
| Equity | 10/15 | €542,624 | €729,129 | +€186,505 | +34.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €537,624 | €724,129 | +€186,505 | +34.7% |
| Distributable reserves | 133 | €537,624 | €724,129 | +€186,505 | +34.7% |
| Amounts payable | 17/49 | €131,134 | €120,120 | -€11,014 | -8.4% |
| Amounts payable within one year | 42/48 | €117,427 | €109,625 | -€7,802 | -6.6% |
| Trade debts | 44 | €99,106 | €1,270 | -€97,836 | -98.7% |
| Suppliers | 440/4 | €99,106 | €1,270 | -€97,836 | -98.7% |
| Taxes, remuneration and social security | 45 | €900 | €108,355 | +€107,455 | +11934.8% |
| Taxes | 450/3 | €900 | €108,355 | +€107,455 | +11934.8% |
| Other amounts payable | 47/48 | €17,421 | - | -€17,421 | |
| Accrued charges and deferred income | 492/3 | €13,707 | €10,496 | -€3,211 | -23.4% |
| Remuneration, social security and pensions | 62 | €5,668 | €3,518 | -€2,150 | -37.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,243 | €8,331 | +€1,088 | +15.0% |
| Other operating charges | 640/8 | €4,197 | €591 | -€3,606 | -85.9% |
| Gross operating margin | 9900 | €254,560 | €334,850 | +€80,290 | +31.5% |
| Operating profit (loss) | 9901 | €237,451 | €322,410 | +€84,959 | +35.8% |
| Financial income | 75/76B | - | €19,589 | +€19,589 | |
| Recurring financial income | 75 | - | €19,589 | +€19,589 | |
| Financial charges | 65/66B | €3,142 | €2,974 | -€168 | -5.3% |
| Recurring financial charges | 65 | €3,142 | €2,974 | -€168 | -5.3% |
| Profit (loss) for the period before taxes | 9903 | €234,309 | €339,025 | +€104,715 | +44.7% |
| Income taxes | 67/77 | €71,146 | €103,148 | +€32,002 | +45.0% |
| Profit (loss) for the period | 9904 | €163,163 | €235,877 | +€72,714 | +44.6% |
| Profit (loss) for the period to be appropriated | 9905 | €163,163 | €235,877 | +€72,714 | +44.6% |
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 5 October 2026 via checked.be.