C.P. CONSULTS: 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. CONSULTS
Largest movements
- Cash -€10,834
down €10,834 (-64.5%), from €16,798 to €5,964
mainly Other debts (-€19,514) and Trade debts (-€2,831)
- Tangible fixed assets -€7,949
down €7,949 (-8.7%), from €91,530 to €83,581
of which Land and buildings: -€6,010
- Other debts -€19,514
down €19,514 (-8.3%), from €236,291 to €216,777
- Profit (loss) carried forward +€2,887
up €2,887 (+1.6%), from -€176,860 to -€173,973
- Trade debts -€2,831
down €2,831 (-22.4%), from €12,632 to €9,801
- Gross operating margin -€15,710
down €15,710 (-47.6%), from €33,035 to €17,325
- Taxes -€5,835
down €5,835 (-54.0%), from €10,797 to €4,962
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 | €143,273 | €124,184 | -€19,089 | -13.3% |
| Fixed assets | 21/28 | €101,212 | €93,263 | -€7,949 | -7.9% |
| Tangible fixed assets | 22/27 | €91,530 | €83,581 | -€7,949 | -8.7% |
| Land and buildings | 22 | €85,636 | €79,627 | -€6,010 | -7.0% |
| Furniture and vehicles | 24 | €1,882 | €1,139 | -€743 | -39.5% |
| Other tangible fixed assets | 26 | €4,012 | €2,815 | -€1,196 | -29.8% |
| Financial fixed assets | 28 | €9,682 | €9,682 | = | 0.0% |
| Current assets | 29/58 | €42,061 | €30,922 | -€11,140 | -26.5% |
| Amounts receivable within one year | 40/41 | €24,298 | €24,151 | -€147 | -0.6% |
| Trade receivables | 40 | €22,883 | €21,920 | -€962 | -4.2% |
| Other amounts receivable | 41 | €1,415 | €2,231 | +€815 | +57.6% |
| Cash at bank and in hand | 54/58 | €16,798 | €5,964 | -€10,834 | -64.5% |
| Deferred charges and accrued income | 490/1 | €965 | €807 | -€159 | -16.4% |
| Total equity and liabilities | 10/49 | €143,273 | €124,184 | -€19,089 | -13.3% |
| Equity | 10/15 | -€106,284 | -€103,397 | +€2,887 | +2.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €51,976 | €51,976 | = | 0.0% |
| Distributable reserves | 133 | €51,976 | €51,976 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€176,860 | -€173,973 | +€2,887 | +1.6% |
| Amounts payable | 17/49 | €249,557 | €227,582 | -€21,976 | -8.8% |
| Amounts payable within one year | 42/48 | €249,557 | €227,432 | -€22,126 | -8.9% |
| Trade debts | 44 | €12,632 | €9,801 | -€2,831 | -22.4% |
| Suppliers | 440/4 | €12,632 | €9,801 | -€2,831 | -22.4% |
| Taxes, remuneration and social security | 45 | €634 | €854 | +€219 | +34.6% |
| Taxes | 450/3 | €634 | €854 | +€219 | +34.6% |
| Other amounts payable | 47/48 | €236,291 | €216,777 | -€19,514 | -8.3% |
| Accrued charges and deferred income | 492/3 | - | €150 | +€150 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,905 | €7,949 | +€44 | +0.6% |
| Other operating charges | 640/8 | €1,227 | €1,320 | +€93 | +7.6% |
| Gross operating margin | 9900 | €33,035 | €17,325 | -€15,710 | -47.6% |
| Operating profit (loss) | 9901 | €23,903 | €8,056 | -€15,847 | -66.3% |
| Financial income | 75/76B | €1 | €0 | -€1 | -92.1% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -92.1% |
| Financial charges | 65/66B | €211 | €207 | -€4 | -1.7% |
| Recurring financial charges | 65 | €211 | €207 | -€4 | -1.7% |
| Profit (loss) for the period before taxes | 9903 | €23,693 | €7,849 | -€15,844 | -66.9% |
| Income taxes | 67/77 | €10,797 | €4,962 | -€5,835 | -54.0% |
| Profit (loss) for the period | 9904 | €12,896 | €2,887 | -€10,009 | -77.6% |
| Profit (loss) for the period to be appropriated | 9905 | €12,896 | €2,887 | -€10,009 | -77.6% |
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 17 October 2026 via checked.be.