C & P 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 & P Consulting
Largest movements
- Cash -€28,386
down €28,386 (-55.4%), from €51,266 to €22,879
mainly Receivables within one year (-€14,465) and Net result for the year (-€10,005)
- Receivables within one year +€14,465
up €14,465 (+38.4%), from €37,679 to €52,144
of which Other amounts receivable: +€9,379
- Tax, wage and social debts -€9,025
down €9,025 (-76.8%), from €11,747 to €2,722
- Profit (loss) carried forward -€6,942
new in 2025: -€6,942
- Trade debts +€4,473
up €4,473 (+415%), from €1,077 to €5,549
- Reserves -€3,063
down €3,063 (-5.3%), from €58,157 to €55,094
of which Distributable reserves: -€3,063
- Gross operating margin +€8,547
up €8,547 (+48.1%), from -€17,765 to -€9,219
- Financial income -€741
down €741 (-53.3%), from €1,389 to €648
- Other operating charges -€313
down €313 (-32.3%), from €967 to €655
- Financial charges -€255
down €255 (-53.7%), from €474 to €219
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 | €89,581 | €75,023 | -€14,557 | -16.3% |
| Fixed assets | 21/28 | €636 | - | -€636 | |
| Tangible fixed assets | 22/27 | €561 | - | -€561 | |
| Furniture and vehicles | 24 | €561 | - | -€561 | |
| Financial fixed assets | 28 | €75 | - | -€75 | |
| Current assets | 29/58 | €88,945 | €75,023 | -€13,922 | -15.7% |
| Amounts receivable within one year | 40/41 | €37,679 | €52,144 | +€14,465 | +38.4% |
| Trade receivables | 40 | €14,380 | €19,466 | +€5,086 | +35.4% |
| Other amounts receivable | 41 | €23,299 | €32,678 | +€9,379 | +40.3% |
| Cash at bank and in hand | 54/58 | €51,266 | €22,879 | -€28,386 | -55.4% |
| Total equity and liabilities | 10/49 | €89,581 | €75,023 | -€14,557 | -16.3% |
| Equity | 10/15 | €76,757 | €66,752 | -€10,005 | -13.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €58,157 | €55,094 | -€3,063 | -5.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €56,297 | €53,234 | -€3,063 | -5.4% |
| Profit (loss) carried forward | 14 | - | -€6,942 | -€6,942 | |
| Amounts payable | 17/49 | €12,823 | €8,271 | -€4,552 | -35.5% |
| Amounts payable within one year | 42/48 | €12,823 | €8,271 | -€4,552 | -35.5% |
| Trade debts | 44 | €1,077 | €5,549 | +€4,473 | +415% |
| Suppliers | 440/4 | €1,077 | €5,549 | +€4,473 | +415% |
| Taxes, remuneration and social security | 45 | €11,747 | €2,722 | -€9,025 | -76.8% |
| Taxes | 450/3 | €11,747 | €2,722 | -€9,025 | -76.8% |
| Non-recurring operating income | 76A | €200 | - | -€200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €612 | €561 | -€51 | -8.3% |
| Other operating charges | 640/8 | €967 | €655 | -€313 | -32.3% |
| Gross operating margin | 9900 | -€17,765 | -€9,219 | +€8,547 | +48.1% |
| Operating profit (loss) | 9901 | -€19,344 | -€10,434 | +€8,910 | +46.1% |
| Financial income | 75/76B | €1,389 | €648 | -€741 | -53.3% |
| Recurring financial income | 75 | €1,389 | €648 | -€741 | -53.3% |
| Financial charges | 65/66B | €474 | €219 | -€255 | -53.7% |
| Recurring financial charges | 65 | €474 | €219 | -€255 | -53.7% |
| Profit (loss) for the period before taxes | 9903 | -€18,429 | -€10,005 | +€8,424 | +45.7% |
| Profit (loss) for the period | 9904 | -€18,429 | -€10,005 | +€8,424 | +45.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,429 | -€10,005 | +€8,424 | +45.7% |
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 27 October 2026 via checked.be.