Caenen 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.
Caenen Consulting
Largest movements
- Cash -€29,400
down €29,400 (-50.8%), from €57,888 to €28,488
mainly Contributions, distributions and other (-€19,436) and Other debts (-€15,564)
- Deferred charges and accrued income +€3,332
up €3,332 (+1,418%), from €235 to €3,567
- Receivables within one year +€2,680
up €2,680 (+23.4%), from €11,433 to €14,113
of which Other amounts receivable: +€2,680
- Other debts -€15,564
down €15,564 (-44.5%), from €35,011 to €19,447
- Tax, wage and social debts -€7,065
down €7,065 (-79.4%), from €8,899 to €1,834
of which Taxes: -€7,192
- Profit (loss) carried forward -€2,161
no longer reported in 2025 (was €2,161)
- Trade debts +€720
up €720 (+17.2%), from €4,189 to €4,909
- Gross operating margin -€24,980
down €24,980 (-49.7%), from €50,250 to €25,270
- Taxes -€5,247
down €5,247 (-52.1%), from €10,067 to €4,820
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €70,720 | €46,651 | -€24,070 | -34.0% |
| Fixed assets | 21/28 | €1,164 | €482 | -€682 | -58.6% |
| Tangible fixed assets | 22/27 | €1,164 | €482 | -€682 | -58.6% |
| Furniture and vehicles | 24 | €1,164 | €482 | -€682 | -58.6% |
| Current assets | 29/58 | €69,556 | €46,168 | -€23,388 | -33.6% |
| Amounts receivable within one year | 40/41 | €11,433 | €14,113 | +€2,680 | +23.4% |
| Trade receivables | 40 | €10,000 | €10,000 | = | 0.0% |
| Other amounts receivable | 41 | €1,433 | €4,113 | +€2,680 | +187% |
| Cash at bank and in hand | 54/58 | €57,888 | €28,488 | -€29,400 | -50.8% |
| Deferred charges and accrued income | 490/1 | €235 | €3,567 | +€3,332 | +1,418% |
| Total equity and liabilities | 10/49 | €70,720 | €46,651 | -€24,070 | -34.0% |
| Equity | 10/15 | €22,621 | €20,460 | -€2,161 | -9.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,161 | - | -€2,161 | |
| Amounts payable | 17/49 | €48,099 | €26,191 | -€21,908 | -45.5% |
| Amounts payable within one year | 42/48 | €48,099 | €26,191 | -€21,908 | -45.5% |
| Trade debts | 44 | €4,189 | €4,909 | +€720 | +17.2% |
| Suppliers | 440/4 | €4,189 | €4,909 | +€720 | +17.2% |
| Taxes, remuneration and social security | 45 | €8,899 | €1,834 | -€7,065 | -79.4% |
| Taxes | 450/3 | €8,768 | €1,576 | -€7,192 | -82.0% |
| Remuneration and social security | 454/9 | €131 | €258 | +€127 | +97.5% |
| Other amounts payable | 47/48 | €35,011 | €19,447 | -€15,564 | -44.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €592 | €682 | +€90 | +15.2% |
| Other operating charges | 640/8 | €449 | €462 | +€12 | +2.8% |
| Gross operating margin | 9900 | €50,250 | €25,270 | -€24,980 | -49.7% |
| Operating profit (loss) | 9901 | €49,209 | €24,127 | -€25,082 | -51.0% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €2,032 | €2,032 | -€0 | 0.0% |
| Recurring financial charges | 65 | €2,032 | €2,032 | -€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €47,179 | €22,095 | -€25,084 | -53.2% |
| Income taxes | 67/77 | €10,067 | €4,820 | -€5,247 | -52.1% |
| Profit (loss) for the period | 9904 | €37,112 | €17,275 | -€19,837 | -53.5% |
| Profit (loss) for the period to be appropriated | 9905 | €37,112 | €17,275 | -€19,837 | -53.5% |
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 17 October 2026 via checked.be.