C&N 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&N CONSULTING
Largest movements
- Tangible fixed assets +€30,259
up €30,259 (+76.9%), from €39,334 to €69,594
of which Other tangible fixed assets: +€28,731
- Receivables within one year -€17,375
down €17,375 (-49.7%), from €34,955 to €17,580
of which Trade receivables: -€21,388
- Cash +€3,582
up €3,582 (+11.6%), from €30,905 to €34,487
mainly Net result for the year (+€23,270) and Receivables within one year (+€17,375)
- Current portion of long-term debt +€10,945
new in 2025: €10,945
- Tax, wage and social debts +€10,624
up €10,624 (+64.7%), from €16,430 to €27,053
- Debts after one year -€4,802
down €4,802 (-13.4%), from €35,823 to €31,021
- Profit (loss) carried forward +€1,270
up €1,270 (+4.7%), from €27,129 to €28,399
- Gross operating margin -€28,199
down €28,199 (-42.4%), from €66,469 to €38,271
- Taxes -€5,602
down €5,602 (-45.2%), from €12,389 to €6,788
- Depreciation +€1,803
up €1,803 (+43.2%), from €4,170 to €5,973
- Financial charges +€1,597
up €1,597 (+264%), from €605 to €2,202
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 | €105,194 | €122,418 | +€17,224 | +16.4% |
| Fixed assets | 21/28 | €39,334 | €69,594 | +€30,259 | +76.9% |
| Tangible fixed assets | 22/27 | €39,334 | €69,594 | +€30,259 | +76.9% |
| Plant, machinery and equipment | 23 | - | €1,704 | +€1,704 | |
| Furniture and vehicles | 24 | €834 | €659 | -€176 | -21.1% |
| Other tangible fixed assets | 26 | €38,500 | €67,231 | +€28,731 | +74.6% |
| Current assets | 29/58 | €65,860 | €52,825 | -€13,035 | -19.8% |
| Amounts receivable within one year | 40/41 | €34,955 | €17,580 | -€17,375 | -49.7% |
| Trade receivables | 40 | €34,952 | €13,564 | -€21,388 | -61.2% |
| Other amounts receivable | 41 | €3 | €4,016 | +€4,013 | +125,012% |
| Cash at bank and in hand | 54/58 | €30,905 | €34,487 | +€3,582 | +11.6% |
| Deferred charges and accrued income | 490/1 | - | €758 | +€758 | |
| Total equity and liabilities | 10/49 | €105,194 | €122,418 | +€17,224 | +16.4% |
| Equity | 10/15 | €30,129 | €31,399 | +€1,270 | +4.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,129 | €28,399 | +€1,270 | +4.7% |
| Amounts payable | 17/49 | €75,065 | €91,020 | +€15,954 | +21.3% |
| Amounts payable after more than one year | 17 | €35,823 | €31,021 | -€4,802 | -13.4% |
| Financial debts | 170/4 | €35,823 | €31,021 | -€4,802 | -13.4% |
| Amounts payable within one year | 42/48 | €39,242 | €59,999 | +€20,756 | +52.9% |
| Current portion of amounts payable after more than one year | 42 | - | €10,945 | +€10,945 | |
| Trade debts | 44 | €1 | - | -€1 | |
| Suppliers | 440/4 | €1 | - | -€1 | |
| Taxes, remuneration and social security | 45 | €16,430 | €27,053 | +€10,624 | +64.7% |
| Taxes | 450/3 | €16,430 | €27,053 | +€10,624 | +64.7% |
| Other amounts payable | 47/48 | €22,811 | €22,000 | -€811 | -3.6% |
| Non-recurring operating income | 76A | - | €7,954 | +€7,954 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,170 | €5,973 | +€1,803 | +43.2% |
| Other operating charges | 640/8 | - | €341 | +€341 | |
| Gross operating margin | 9900 | €66,469 | €38,271 | -€28,199 | -42.4% |
| Operating profit (loss) | 9901 | €62,300 | €31,957 | -€30,343 | -48.7% |
| Financial income | 75/76B | €62 | €303 | +€241 | +388% |
| Recurring financial income | 75 | €62 | €303 | +€241 | +388% |
| Financial charges | 65/66B | €605 | €2,202 | +€1,597 | +264% |
| Recurring financial charges | 65 | €605 | €2,202 | +€1,597 | +264% |
| Profit (loss) for the period before taxes | 9903 | €61,757 | €30,058 | -€31,699 | -51.3% |
| Income taxes | 67/77 | €12,389 | €6,788 | -€5,602 | -45.2% |
| Profit (loss) for the period | 9904 | €49,367 | €23,270 | -€26,097 | -52.9% |
| Profit (loss) for the period to be appropriated | 9905 | €49,367 | €23,270 | -€26,097 | -52.9% |
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 19 October 2026 via checked.be.