CAI 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.
CAI CONSULTING
Largest movements
- Cash +€227,776
up €227,776 (+155%), from €146,648 to €374,423
mainly Net result for the year (+€160,314) and Tax, wage and social debts (+€43,173)
- Reserves +€161,289
up €161,289 (+166%), from €97,000 to €258,289
- Tax, wage and social debts +€43,173
up €43,173 (+115%), from €37,469 to €80,642
- Gross operating margin +€85,023
up €85,023 (+64.9%), from €131,035 to €216,058
- Taxes +€22,709
up €22,709 (+68.8%), from €33,018 to €55,727
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 | €4,046,945 | €4,254,045 | +€207,100 | +5.1% |
| Fixed assets | 21/28 | €3,876,098 | €3,876,098 | = | 0.0% |
| Financial fixed assets | 28 | €3,876,098 | €3,876,098 | = | 0.0% |
| Current assets | 29/58 | €170,848 | €377,948 | +€207,100 | +121% |
| Amounts receivable within one year | 40/41 | €24,200 | €3,524 | -€20,676 | -85.4% |
| Trade receivables | 40 | €24,200 | €3,524 | -€20,676 | -85.4% |
| Cash at bank and in hand | 54/58 | €146,648 | €374,423 | +€227,776 | +155% |
| Total equity and liabilities | 10/49 | €4,046,945 | €4,254,045 | +€207,100 | +5.1% |
| Equity | 10/15 | €107,974 | €268,289 | +€160,314 | +148% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Capital | 10 | €10,000 | - | -€10,000 | |
| Issued capital | 100 | €10,000 | - | -€10,000 | |
| Contributions outside capital | 11 | - | €10,000 | +€10,000 | |
| Other | 1109/19 | - | €10,000 | +€10,000 | |
| Reserves | 13 | €97,000 | €258,289 | +€161,289 | +166% |
| Distributable reserves | 133 | €97,000 | €258,289 | +€161,289 | +166% |
| Profit (loss) carried forward | 14 | €974 | - | -€974 | |
| Amounts payable | 17/49 | €3,938,971 | €3,985,757 | +€46,785 | +1.2% |
| Amounts payable after more than one year | 17 | €3,876,000 | €3,876,000 | = | 0.0% |
| Financial debts | 170/4 | - | €3,876,000 | +€3.9m | |
| Other amounts payable | 178/9 | €3,876,000 | - | -€3.9m | |
| Amounts payable within one year | 42/48 | €62,971 | €109,757 | +€46,785 | +74.3% |
| Trade debts | 44 | €3,468 | €7,081 | +€3,613 | +104% |
| Suppliers | 440/4 | €3,468 | €7,081 | +€3,613 | +104% |
| Taxes, remuneration and social security | 45 | €37,469 | €80,642 | +€43,173 | +115% |
| Taxes | 450/3 | €37,469 | €80,642 | +€43,173 | +115% |
| Other amounts payable | 47/48 | €22,034 | €22,034 | = | 0.0% |
| Gross operating margin | 9900 | €131,035 | €216,058 | +€85,023 | +64.9% |
| Operating profit (loss) | 9901 | €131,035 | €216,058 | +€85,023 | +64.9% |
| Financial income | 75/76B | €0 | €0 | -€0 | -88.9% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -88.9% |
| Financial charges | 65/66B | €43 | €16 | -€27 | -62.2% |
| Recurring financial charges | 65 | €43 | €16 | -€27 | -62.2% |
| Profit (loss) for the period before taxes | 9903 | €130,992 | €216,041 | +€85,049 | +64.9% |
| Income taxes | 67/77 | €33,018 | €55,727 | +€22,709 | +68.8% |
| Profit (loss) for the period | 9904 | €97,974 | €160,314 | +€62,340 | +63.6% |
| Profit (loss) for the period to be appropriated | 9905 | €97,974 | €160,314 | +€62,340 | +63.6% |
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 27 October 2026 via checked.be.