C.R. 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.
What changed
C.R. Consulting
NACE 68.110, Buying and selling of own real estate
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€187,242
2024 · €9,908-€197,149
Equity
-€117,059
2024 · €70,183-€187,242
Cash
-
2024 · €2,007-€2,007
Balance sheet total
€2.8m
2024 · €2.7m+€64,782
Largest movements
Assets
- Stocks and contracts +€66,940
up €66,940 (+2.5%), from €2.7m to €2.8m
Equity and liabilities
- Profit (loss) carried forward -€187,242
down €187,242 (-71.6%), from -€261,617 to -€448,859
- Debts after one year +€119,311
up €119,311 (+36.0%), from €331,213 to €450,524
- Trade debts +€67,806
up €67,806 (+202%), from €33,537 to €101,343
- Other debts +€63,906
new in 2025: €63,906
Income statement
- Turnover -€504,683
no longer reported in 2025 (was €504,683)
- Purchases and services -€345,850
no longer reported in 2025 (was €345,850)
- Gross operating margin -€191,924
down €191,924, from €159,494 to -€32,431
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.
Result 2024
€9,908
Gross operating margin
-€191,924
Depreciation
+€1,026
Other operating charges
-€4,160
Financial income
+€15
Financial charges
-€2,105
Result 2025
-€187,242
raises the resultlowers the result
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.
From operations
-€121,331
Investment
€0
Financing
+€119,324
Cash 2024
€2,007
From operations (derived)
-€121,331
Net result for the year
-€187,242
Depreciation
+€99
Stocks and contracts
-€66,940
Smaller working-capital items
+€52
Trade debts
+€67,806
Tax, wage and social debts
+€3,742
Other debts
+€63,906
Accrued charges and deferred income
-€2,755
Financing
+€119,324
Debts after one year
+€119,311
Short-term financial debts
+€13
Cash 2025
€0
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,732,411 | €2,797,193 | +€64,782 | +2.4% |
| Fixed assets | 21/28 | €3,683 | €3,584 | -€99 | -2.7% |
| Tangible fixed assets | 22/27 | €183 | €84 | -€99 | -54.1% |
| Plant, machinery and equipment | 23 | €183 | €84 | -€99 | -54.1% |
| Financial fixed assets | 28 | €3,500 | €3,500 | = | 0.0% |
| Current assets | 29/58 | €2,728,728 | €2,793,609 | +€64,881 | +2.4% |
| Stocks and contracts in progress | 3 | €2,709,641 | €2,776,580 | +€66,940 | +2.5% |
| Stocks | 30/36 | €2,709,641 | €2,776,580 | +€66,940 | +2.5% |
| Amounts receivable within one year | 40/41 | €15,750 | €15,650 | -€100 | -0.6% |
| Trade receivables | 40 | €2,000 | €13,633 | +€11,633 | +582% |
| Other amounts receivable | 41 | €13,750 | €2,017 | -€11,733 | -85.3% |
| Cash at bank and in hand | 54/58 | €2,007 | - | -€2,007 | |
| Deferred charges and accrued income | 490/1 | €1,331 | €1,379 | +€48 | +3.6% |
| Total equity and liabilities | 10/49 | €2,732,411 | €2,797,193 | +€64,782 | +2.4% |
| Equity | 10/15 | €70,183 | -€117,059 | -€187,242 | |
| Contributions | 10/11 | €300,000 | €300,000 | = | 0.0% |
| Reserves | 13 | €31,800 | €31,800 | = | 0.0% |
| Distributable reserves | 133 | €31,800 | €31,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€261,617 | -€448,859 | -€187,242 | -71.6% |
| Amounts payable | 17/49 | €2,662,228 | €2,914,251 | +€252,024 | +9.5% |
| Amounts payable after more than one year | 17 | €331,213 | €450,524 | +€119,311 | +36.0% |
| Other amounts payable | 178/9 | €331,213 | €450,524 | +€119,311 | +36.0% |
| Amounts payable within one year | 42/48 | €2,328,260 | €2,463,727 | +€135,467 | +5.8% |
| Financial debts | 43 | €2,283,220 | €2,283,233 | +€13 | 0.0% |
| Credit institutions | 430/8 | €2,283,220 | €2,283,233 | +€13 | 0.0% |
| Trade debts | 44 | €33,537 | €101,343 | +€67,806 | +202% |
| Suppliers | 440/4 | €33,537 | €101,343 | +€67,806 | +202% |
| Advances received on contracts in progress | 46 | €10,885 | €10,885 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €618 | €4,360 | +€3,742 | +606% |
| Taxes | 450/3 | €618 | €4,360 | +€3,742 | +606% |
| Other amounts payable | 47/48 | - | €63,906 | +€63,906 | |
| Accrued charges and deferred income | 492/3 | €2,755 | - | -€2,755 | |
| Turnover | 70 | €504,683 | - | -€504,683 | |
| Goods, raw materials, services and sundry goods | 60/61 | €345,850 | - | -€345,850 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,124 | €99 | -€1,026 | -91.2% |
| Other operating charges | 640/8 | €1,116 | €5,276 | +€4,160 | +373% |
| Gross operating margin | 9900 | €159,494 | -€32,431 | -€191,924 | |
| Operating profit (loss) | 9901 | €157,253 | -€37,806 | -€195,059 | |
| Financial income | 75/76B | €0 | €15 | +€15 | +7,365% |
| Recurring financial income | 75 | €0 | €15 | +€15 | +7,365% |
| Financial charges | 65/66B | €147,345 | €149,451 | +€2,105 | +1.4% |
| Recurring financial charges | 65 | €147,345 | €149,451 | +€2,105 | +1.4% |
| Profit (loss) for the period before taxes | 9903 | €9,908 | -€187,242 | -€197,149 | |
| Profit (loss) for the period | 9904 | €9,908 | -€187,242 | -€197,149 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,908 | -€187,242 | -€197,149 |
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 28 October 2026 via checked.be.