C86 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.
C86 CONSULTING
Largest movements
- Tangible fixed assets -€3,875
down €3,875 (-70.6%), from €5,485 to €1,611
- Receivables within one year -€1,390
down €1,390 (-6.4%), from €21,736 to €20,346
of which Other amounts receivable: -€3,840
- Cash -€1,125
down €1,125 (-7.6%), from €14,754 to €13,628
mainly Contributions, distributions and other (-€9,021) and Other debts (-€4,947)
- Other debts -€4,947
down €4,947 (-21.1%), from €23,436 to €18,489
- Profit (loss) carried forward -€3,296
down €3,296 (-100.0%), from €3,296 to €0
- Tax, wage and social debts +€1,836
up €1,836 (+18.7%), from €9,834 to €11,670
- Financial charges +€19,433
up €19,433 (+72.5%), from €26,805 to €46,238
- Gross operating margin +€19,003
up €19,003 (+47.5%), from €39,987 to €58,990
- Taxes -€1,600
down €1,600 (-36.8%), from €4,352 to €2,752
- Depreciation -€1,278
down €1,278 (-24.8%), from €5,153 to €3,875
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 | €43,330 | €36,963 | -€6,366 | -14.7% |
| Fixed assets | 21/28 | €6,185 | €2,311 | -€3,875 | -62.6% |
| Tangible fixed assets | 22/27 | €5,485 | €1,611 | -€3,875 | -70.6% |
| Furniture and vehicles | 24 | €5,485 | €1,611 | -€3,875 | -70.6% |
| Financial fixed assets | 28 | €700 | €700 | = | 0.0% |
| Current assets | 29/58 | €37,145 | €34,653 | -€2,492 | -6.7% |
| Amounts receivable within one year | 40/41 | €21,736 | €20,346 | -€1,390 | -6.4% |
| Trade receivables | 40 | €15,518 | €17,969 | +€2,450 | +15.8% |
| Other amounts receivable | 41 | €6,218 | €2,377 | -€3,840 | -61.8% |
| Cash at bank and in hand | 54/58 | €14,754 | €13,628 | -€1,125 | -7.6% |
| Deferred charges and accrued income | 490/1 | €655 | €679 | +€24 | +3.6% |
| Total equity and liabilities | 10/49 | €43,330 | €36,963 | -€6,366 | -14.7% |
| Equity | 10/15 | €9,496 | €6,200 | -€3,296 | -34.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,296 | €0 | -€3,296 | -100.0% |
| Amounts payable | 17/49 | €33,834 | €30,763 | -€3,071 | -9.1% |
| Amounts payable within one year | 42/48 | €33,834 | €30,763 | -€3,071 | -9.1% |
| Trade debts | 44 | €564 | €604 | +€41 | +7.2% |
| Suppliers | 440/4 | €564 | €604 | +€41 | +7.2% |
| Taxes, remuneration and social security | 45 | €9,834 | €11,670 | +€1,836 | +18.7% |
| Taxes | 450/3 | €9,834 | €11,670 | +€1,836 | +18.7% |
| Other amounts payable | 47/48 | €23,436 | €18,489 | -€4,947 | -21.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,153 | €3,875 | -€1,278 | -24.8% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €39,987 | €58,990 | +€19,003 | +47.5% |
| Operating profit (loss) | 9901 | €34,447 | €54,715 | +€20,269 | +58.8% |
| Financial income | 75/76B | €6 | €0 | -€6 | -99.4% |
| Recurring financial income | 75 | €6 | €0 | -€6 | -99.4% |
| Financial charges | 65/66B | €26,805 | €46,238 | +€19,433 | +72.5% |
| Recurring financial charges | 65 | €26,805 | €46,238 | +€19,433 | +72.5% |
| Profit (loss) for the period before taxes | 9903 | €7,648 | €8,477 | +€829 | +10.8% |
| Income taxes | 67/77 | €4,352 | €2,752 | -€1,600 | -36.8% |
| Profit (loss) for the period | 9904 | €3,296 | €5,725 | +€2,430 | +73.7% |
| Profit (loss) for the period to be appropriated | 9905 | €3,296 | €5,725 | +€2,430 | +73.7% |
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.