C2G CONSULTANCY: what changed
Two fiscal 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.
C2G CONSULTANCY
Largest movements
- Tangible fixed assets -€26,189
down €26,189 (-9.3%), from €280,418 to €254,230
of which Other tangible fixed assets: -€33,652
- Cash +€13,345
up €13,345 (+8.5%), from €156,303 to €169,648
mainly Depreciation (+€29,986) and Net result for the year (+€25,624)
- Reserves +€25,624
up €25,624 (+12.0%), from €213,512 to €239,136
of which Distributable reserves: +€25,624
- Debts after one year -€23,084
down €23,084 (-24.4%), from €94,687 to €71,603
- Other debts -€22,208
down €22,208 (-31.8%), from €69,746 to €47,539
- Tax, wage and social debts +€8,499
up €8,499 (+107.6%), from €7,902 to €16,400
- Gross operating margin +€11,003
up €11,003 (+16.4%), from €66,966 to €77,969
- Financial charges -€7,005
down €7,005 (-52.3%), from €13,383 to €6,378
- Taxes +€5,449
up €5,449 (+82.6%), from €6,596 to €12,044
- Depreciation +€2,647
up €2,647 (+9.7%), from €27,338 to €29,986
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 | €462,092 | €451,799 | -€10,293 | -2.2% |
| Fixed assets | 21/28 | €280,418 | €254,230 | -€26,189 | -9.3% |
| Tangible fixed assets | 22/27 | €280,418 | €254,230 | -€26,189 | -9.3% |
| Land and buildings | 22 | €242,576 | €248,096 | +€5,519 | +2.3% |
| Plant, machinery and equipment | 23 | - | €3,121 | +€3,121 | |
| Furniture and vehicles | 24 | €4,190 | €3,013 | -€1,177 | -28.1% |
| Other tangible fixed assets | 26 | €33,652 | €0 | -€33,652 | -100.0% |
| Current assets | 29/58 | €181,674 | €197,570 | +€15,896 | +8.7% |
| Amounts receivable within one year | 40/41 | €22,685 | €24,503 | +€1,818 | +8.0% |
| Trade receivables | 40 | €20,738 | €22,556 | +€1,818 | +8.8% |
| Other amounts receivable | 41 | €1,947 | €1,947 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €156,303 | €169,648 | +€13,345 | +8.5% |
| Deferred charges and accrued income | 490/1 | €2,686 | €3,419 | +€732 | +27.3% |
| Total equity and liabilities | 10/49 | €462,092 | €451,799 | -€10,293 | -2.2% |
| Equity | 10/15 | €261,112 | €286,736 | +€25,624 | +9.8% |
| Contributions | 10/11 | €47,600 | €47,600 | = | 0.0% |
| Reserves | 13 | €213,512 | €239,136 | +€25,624 | +12.0% |
| Non-distributable reserves | 130/1 | €4,760 | €4,760 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,760 | €4,760 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,000 | €6,000 | = | 0.0% |
| Distributable reserves | 133 | €202,752 | €228,376 | +€25,624 | +12.6% |
| Amounts payable | 17/49 | €200,980 | €165,063 | -€35,917 | -17.9% |
| Amounts payable after more than one year | 17 | €94,687 | €71,603 | -€23,084 | -24.4% |
| Financial debts | 170/4 | €94,687 | €71,603 | -€23,084 | -24.4% |
| Amounts payable within one year | 42/48 | €102,378 | €90,554 | -€11,824 | -11.5% |
| Current portion of amounts payable after more than one year | 42 | €22,025 | €23,084 | +€1,059 | +4.8% |
| Trade debts | 44 | €2,705 | €3,531 | +€826 | +30.5% |
| Suppliers | 440/4 | €2,705 | €3,531 | +€826 | +30.5% |
| Taxes, remuneration and social security | 45 | €7,902 | €16,400 | +€8,499 | +107.6% |
| Taxes | 450/3 | €7,902 | €16,400 | +€8,499 | +107.6% |
| Other amounts payable | 47/48 | €69,746 | €47,539 | -€22,208 | -31.8% |
| Accrued charges and deferred income | 492/3 | €3,916 | €2,906 | -€1,009 | -25.8% |
| Non-recurring operating income | 76A | €19,782 | €0 | -€19,782 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,338 | €29,986 | +€2,647 | +9.7% |
| Other operating charges | 640/8 | €4,446 | €4,277 | -€169 | -3.8% |
| Gross operating margin | 9900 | €66,966 | €77,969 | +€11,003 | +16.4% |
| Operating profit (loss) | 9901 | €35,182 | €43,707 | +€8,525 | +24.2% |
| Financial income | 75/76B | €753 | €340 | -€413 | -54.9% |
| Recurring financial income | 75 | €753 | €340 | -€413 | -54.9% |
| Financial charges | 65/66B | €13,383 | €6,378 | -€7,005 | -52.3% |
| Recurring financial charges | 65 | €13,383 | €6,378 | -€7,005 | -52.3% |
| Profit (loss) for the period before taxes | 9903 | €22,551 | €37,668 | +€15,117 | +67.0% |
| Income taxes | 67/77 | €6,596 | €12,044 | +€5,449 | +82.6% |
| Profit (loss) for the period | 9904 | €15,956 | €25,624 | +€9,668 | +60.6% |
| Profit (loss) for the period to be appropriated | 9905 | €15,956 | €25,624 | +€9,668 | +60.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.