C Square 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 Square Consulting
Largest movements
- Receivables within one year -€112,199
down €112,199 (-71.6%), from €156,766 to €44,567
of which Trade receivables: -€109,468
- Debts after one year -€257,960
down €257,960 (-17.8%), from €1.4m to €1.2m
- Profit (loss) carried forward +€134,087
up €134,087 (+36.4%), from €368,142 to €502,229
- Trade debts +€46,328
up €46,328 (+201.2%), from €23,022 to €69,350
- Tax, wage and social debts -€24,431
down €24,431 (-24.4%), from €100,174 to €75,744
of which Remuneration and social security: -€14,157
- Accrued charges and deferred income -€22,360
no longer reported in 2025 (was €22,360)
- Gross operating margin -€133,746
down €133,746 (-19.2%), from €696,994 to €563,248
- Financial income +€59,999
up €59,999 (+42.9%), from €139,998 to €199,997
- Staff costs -€26,288
down €26,288 (-4.2%), from €627,223 to €600,936
- Taxes -€10,389
no longer reported in 2025 (was €10,389)
- Financial charges -€8,305
down €8,305 (-28.2%), from €29,499 to €21,194
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 | €2,222,441 | €2,106,986 | -€115,455 | -5.2% |
| Fixed assets | 21/28 | €2,058,075 | €2,052,215 | -€5,860 | -0.3% |
| Tangible fixed assets | 22/27 | €14,384 | €8,524 | -€5,860 | -40.7% |
| Furniture and vehicles | 24 | €14,384 | €8,524 | -€5,860 | -40.7% |
| Financial fixed assets | 28 | €2,043,691 | €2,043,691 | = | 0.0% |
| Current assets | 29/58 | €164,366 | €54,771 | -€109,595 | -66.7% |
| Amounts receivable within one year | 40/41 | €156,766 | €44,567 | -€112,199 | -71.6% |
| Trade receivables | 40 | €144,866 | €35,399 | -€109,468 | -75.6% |
| Other amounts receivable | 41 | €11,900 | €9,168 | -€2,732 | -23.0% |
| Cash at bank and in hand | 54/58 | €7,600 | €10,204 | +€2,604 | +34.3% |
| Total equity and liabilities | 10/49 | €2,222,441 | €2,106,986 | -€115,455 | -5.2% |
| Equity | 10/15 | €378,142 | €512,229 | +€134,087 | +35.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €368,142 | €502,229 | +€134,087 | +36.4% |
| Amounts payable | 17/49 | €1,844,299 | €1,594,757 | -€249,542 | -13.5% |
| Amounts payable after more than one year | 17 | €1,449,663 | €1,191,703 | -€257,960 | -17.8% |
| Financial debts | 170/4 | €1,449,663 | €1,191,703 | -€257,960 | -17.8% |
| Amounts payable within one year | 42/48 | €372,277 | €403,054 | +€30,777 | +8.3% |
| Current portion of amounts payable after more than one year | 42 | €249,080 | €257,960 | +€8,880 | +3.6% |
| Trade debts | 44 | €23,022 | €69,350 | +€46,328 | +201.2% |
| Suppliers | 440/4 | €23,022 | €69,350 | +€46,328 | +201.2% |
| Taxes, remuneration and social security | 45 | €100,174 | €75,744 | -€24,431 | -24.4% |
| Taxes | 450/3 | €10,274 | - | -€10,274 | |
| Remuneration and social security | 454/9 | €89,900 | €75,744 | -€14,157 | -15.7% |
| Accrued charges and deferred income | 492/3 | €22,360 | - | -€22,360 | |
| Remuneration, social security and pensions | 62 | €627,223 | €600,936 | -€26,288 | -4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,196 | €5,860 | +€2,664 | +83.4% |
| Other operating charges | 640/8 | €573 | €1,168 | +€594 | +103.7% |
| Gross operating margin | 9900 | €696,994 | €563,248 | -€133,746 | -19.2% |
| Operating profit (loss) | 9901 | €66,002 | -€44,716 | -€110,717 | |
| Financial income | 75/76B | €139,998 | €199,997 | +€59,999 | +42.9% |
| Recurring financial income | 75 | €139,998 | €199,997 | +€59,999 | +42.9% |
| Financial charges | 65/66B | €29,499 | €21,194 | -€8,305 | -28.2% |
| Recurring financial charges | 65 | €29,499 | €21,194 | -€8,305 | -28.2% |
| Profit (loss) for the period before taxes | 9903 | €176,501 | €134,087 | -€42,413 | -24.0% |
| Income taxes | 67/77 | €10,389 | - | -€10,389 | |
| Profit (loss) for the period | 9904 | €166,112 | €134,087 | -€32,025 | -19.3% |
| Profit (loss) for the period to be appropriated | 9905 | €166,112 | €134,087 | -€32,025 | -19.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.