C&P Consult: 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&P Consult
Largest movements
- Cash +€7,389
up €7,389 (+1204.1%), from €614 to €8,003
mainly Other debts (+€12,467) and Tax, wage and social debts (+€2,147)
- Receivables within one year +€6,071
up €6,071 (+107.6%), from €5,642 to €11,713
of which Trade receivables: +€11,713
- Tangible fixed assets +€3,079
new in 2025: €3,079
- Receivables after one year -€500
no longer reported in 2025 (was €500)
- Other debts +€12,467
up €12,467 (+148.9%), from €8,372 to €20,838
- Tax, wage and social debts +€2,147
new in 2025: €2,147
- Profit (loss) carried forward +€1,425
up €1,425 (+18.2%), from -€7,815 to -€6,390
- Gross operating margin +€6,608
up €6,608, from -€1,227 to €5,381
- Financial charges +€2,605
up €2,605 (+8600.0%), from €30 to €2,635
- Depreciation +€1,125
new in 2025: €1,125
- Other operating charges +€204
new in 2025: €204
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 | €6,756 | €22,795 | +€16,039 | +237.4% |
| Fixed assets | 21/28 | - | €3,079 | +€3,079 | |
| Tangible fixed assets | 22/27 | - | €3,079 | +€3,079 | |
| Furniture and vehicles | 24 | - | €3,079 | +€3,079 | |
| Current assets | 29/58 | €6,756 | €19,716 | +€12,960 | +191.8% |
| Amounts receivable after more than one year | 29 | €500 | - | -€500 | |
| Other amounts receivable | 291 | €500 | - | -€500 | |
| Amounts receivable within one year | 40/41 | €5,642 | €11,713 | +€6,071 | +107.6% |
| Trade receivables | 40 | - | €11,713 | +€11,713 | |
| Other amounts receivable | 41 | €5,642 | - | -€5,642 | |
| Cash at bank and in hand | 54/58 | €614 | €8,003 | +€7,389 | +1204.1% |
| Total equity and liabilities | 10/49 | €6,756 | €22,795 | +€16,039 | +237.4% |
| Equity | 10/15 | -€1,615 | -€190 | +€1,425 | +88.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,815 | -€6,390 | +€1,425 | +18.2% |
| Amounts payable | 17/49 | €8,372 | €22,985 | +€14,613 | +174.6% |
| Amounts payable within one year | 42/48 | €8,372 | €22,985 | +€14,613 | +174.6% |
| Taxes, remuneration and social security | 45 | - | €2,147 | +€2,147 | |
| Taxes | 450/3 | - | €2,147 | +€2,147 | |
| Other amounts payable | 47/48 | €8,372 | €20,838 | +€12,467 | +148.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,125 | +€1,125 | |
| Other operating charges | 640/8 | - | €204 | +€204 | |
| Gross operating margin | 9900 | -€1,227 | €5,381 | +€6,608 | |
| Operating profit (loss) | 9901 | -€1,227 | €4,052 | +€5,279 | |
| Financial income | 75/76B | - | €8 | +€8 | |
| Recurring financial income | 75 | - | €8 | +€8 | |
| Financial charges | 65/66B | €30 | €2,635 | +€2,605 | +8600.0% |
| Recurring financial charges | 65 | €30 | €2,635 | +€2,605 | +8600.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,257 | €1,425 | +€2,683 | |
| Profit (loss) for the period | 9904 | -€1,257 | €1,425 | +€2,683 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,257 | €1,425 | +€2,683 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.