C2CONSULTING: 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.
C2CONSULTING
Largest movements
- Cash +€629,782
up €629,782 (+1119.8%), from €56,241 to €686,023
mainly Net result for the year (+€852,536) and Other debts (+€346,614)
- Financial fixed assets +€262,816
up €262,816 (+107.6%), from €244,250 to €507,066
- Receivables within one year -€39,608
down €39,608 (-62.9%), from €62,963 to €23,355
of which Other amounts receivable: -€54,353
- Reserves +€352,536
up €352,536 (+125.3%), from €281,293 to €633,829
- Other debts +€346,614
up €346,614 (+614.6%), from €56,393 to €403,007
- Tax, wage and social debts +€96,571
up €96,571 (+587.7%), from €16,433 to €113,004
- Debts after one year +€61,165
up €61,165, from €0 to €61,165
- Financial income +€851,460
up €851,460 (+1637.8%), from €51,990 to €903,450
of which Non-recurring financial income: +€802,060
- Gross operating margin -€35,622
down €35,622 (-81.7%), from €43,614 to €7,991
- Taxes +€31,562
up €31,562 (+374.0%), from €8,438 to €40,000
- Depreciation +€4,359
up €4,359 (+94.0%), from €4,635 to €8,994
- Financial charges -€1,157
down €1,157 (-12.7%), from €9,096 to €7,939
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 | €388,905 | €1,249,750 | +€860,845 | +221.4% |
| Fixed assets | 21/28 | €269,003 | €538,521 | +€269,518 | +100.2% |
| Tangible fixed assets | 22/27 | €24,753 | €31,455 | +€6,702 | +27.1% |
| Furniture and vehicles | 24 | €6,390 | €15,071 | +€8,681 | +135.9% |
| Other tangible fixed assets | 26 | €18,363 | €16,384 | -€1,979 | -10.8% |
| Financial fixed assets | 28 | €244,250 | €507,066 | +€262,816 | +107.6% |
| Current assets | 29/58 | €119,902 | €711,229 | +€591,327 | +493.2% |
| Amounts receivable within one year | 40/41 | €62,963 | €23,355 | -€39,608 | -62.9% |
| Trade receivables | 40 | €922 | €15,667 | +€14,746 | +1599.4% |
| Other amounts receivable | 41 | €62,041 | €7,687 | -€54,353 | -87.6% |
| Cash at bank and in hand | 54/58 | €56,241 | €686,023 | +€629,782 | +1119.8% |
| Deferred charges and accrued income | 490/1 | €698 | €1,851 | +€1,153 | +165.1% |
| Total equity and liabilities | 10/49 | €388,905 | €1,249,750 | +€860,845 | +221.4% |
| Equity | 10/15 | €299,893 | €652,429 | +€352,536 | +117.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €281,293 | €633,829 | +€352,536 | +125.3% |
| Distributable reserves | 133 | €281,293 | €633,829 | +€352,536 | +125.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €89,013 | €597,321 | +€508,308 | +571.1% |
| Amounts payable after more than one year | 17 | €0 | €61,165 | +€61,165 | |
| Financial debts | 170/4 | €0 | €61,165 | +€61,165 | |
| Amounts payable within one year | 42/48 | €88,439 | €535,276 | +€446,837 | +505.3% |
| Current portion of amounts payable after more than one year | 42 | €12,784 | €9,949 | -€2,835 | -22.2% |
| Financial debts | 43 | €0 | €673 | +€673 | |
| Credit institutions | 430/8 | €0 | €673 | +€673 | |
| Trade debts | 44 | €2,829 | €8,644 | +€5,815 | +205.5% |
| Suppliers | 440/4 | €2,829 | €8,644 | +€5,815 | +205.5% |
| Taxes, remuneration and social security | 45 | €16,433 | €113,004 | +€96,571 | +587.7% |
| Taxes | 450/3 | €16,433 | €113,004 | +€96,571 | +587.7% |
| Other amounts payable | 47/48 | €56,393 | €403,007 | +€346,614 | +614.6% |
| Accrued charges and deferred income | 492/3 | €574 | €880 | +€306 | +53.3% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,635 | €8,994 | +€4,359 | +94.0% |
| Other operating charges | 640/8 | €1,073 | €1,971 | +€898 | +83.7% |
| Gross operating margin | 9900 | €43,614 | €7,991 | -€35,622 | -81.7% |
| Operating profit (loss) | 9901 | €37,905 | -€2,974 | -€40,879 | |
| Financial income | 75/76B | €51,990 | €903,450 | +€851,460 | +1637.8% |
| Recurring financial income | 75 | €51,990 | €101,390 | +€49,401 | +95.0% |
| Non-recurring financial income | 76B | - | €802,060 | +€802,060 | |
| Financial charges | 65/66B | €9,096 | €7,939 | -€1,157 | -12.7% |
| Recurring financial charges | 65 | €9,096 | €7,939 | -€1,157 | -12.7% |
| Profit (loss) for the period before taxes | 9903 | €80,799 | €892,536 | +€811,738 | +1004.6% |
| Income taxes | 67/77 | €8,438 | €40,000 | +€31,562 | +374.0% |
| Profit (loss) for the period | 9904 | €72,361 | €852,536 | +€780,176 | +1078.2% |
| Profit (loss) for the period to be appropriated | 9905 | €72,361 | €852,536 | +€780,176 | +1078.2% |
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 10 October 2026 via checked.be.