CANBE CONSULTING: 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.
CANBE CONSULTING
Largest movements
- Receivables within one year +€125,183
up €125,183 (+137.1%), from €91,287 to €216,470
of which Trade receivables: +€169,728
- Tangible fixed assets -€6,232
down €6,232 (-18.1%), from €34,444 to €28,212
of which Furniture and vehicles: -€6,912
- Other debts +€101,102
up €101,102 (+21678.1%), from €466 to €101,569
- Profit (loss) carried forward +€46,522
up €46,522 (+24.1%), from €193,272 to €239,794
- Trade debts -€43,546
down €43,546 (-75.7%), from €57,499 to €13,953
- Tax, wage and social debts +€16,970
up €16,970 (+33.5%), from €50,713 to €67,682
of which Taxes: +€18,728
- Gross operating margin +€85,789
up €85,789 (+37.5%), from €228,862 to €314,651
- Taxes +€22,381
up €22,381 (+76.2%), from €29,386 to €51,767
- Staff costs +€8,623
up €8,623 (+9.0%), from €95,553 to €104,176
- Depreciation +€3,957
up €3,957 (+71.2%), from €5,555 to €9,512
- Other operating charges +€3,218
new in 2024: €3,218
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €312,785 | €433,061 | +€120,276 | +38.5% |
| Fixed assets | 21/28 | €38,046 | €30,507 | -€7,539 | -19.8% |
| Intangible fixed assets | 21 | €1,307 | €0 | -€1,307 | -100.0% |
| Tangible fixed assets | 22/27 | €34,444 | €28,212 | -€6,232 | -18.1% |
| Plant, machinery and equipment | 23 | - | €680 | +€680 | |
| Furniture and vehicles | 24 | €34,444 | €27,532 | -€6,912 | -20.1% |
| Financial fixed assets | 28 | €2,295 | €2,295 | = | 0.0% |
| Current assets | 29/58 | €274,739 | €402,554 | +€127,815 | +46.5% |
| Amounts receivable within one year | 40/41 | €91,287 | €216,470 | +€125,183 | +137.1% |
| Trade receivables | 40 | €44,728 | €214,456 | +€169,728 | +379.5% |
| Other amounts receivable | 41 | €46,560 | €2,015 | -€44,545 | -95.7% |
| Cash at bank and in hand | 54/58 | €182,911 | €184,457 | +€1,546 | +0.8% |
| Deferred charges and accrued income | 490/1 | €541 | €1,627 | +€1,087 | +201.0% |
| Total equity and liabilities | 10/49 | €312,785 | €433,061 | +€120,276 | +38.5% |
| Equity | 10/15 | €203,272 | €249,794 | +€46,522 | +22.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €193,272 | €239,794 | +€46,522 | +24.1% |
| Amounts payable | 17/49 | €109,513 | €183,267 | +€73,754 | +67.3% |
| Amounts payable within one year | 42/48 | €108,678 | €183,204 | +€74,527 | +68.6% |
| Trade debts | 44 | €57,499 | €13,953 | -€43,546 | -75.7% |
| Suppliers | 440/4 | €57,499 | €13,953 | -€43,546 | -75.7% |
| Taxes, remuneration and social security | 45 | €50,713 | €67,682 | +€16,970 | +33.5% |
| Taxes | 450/3 | €29,154 | €47,882 | +€18,728 | +64.2% |
| Remuneration and social security | 454/9 | €21,558 | €19,800 | -€1,758 | -8.2% |
| Other amounts payable | 47/48 | €466 | €101,569 | +€101,102 | +21678.1% |
| Accrued charges and deferred income | 492/3 | €835 | €63 | -€772 | -92.5% |
| Remuneration, social security and pensions | 62 | €95,553 | €104,176 | +€8,623 | +9.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,555 | €9,512 | +€3,957 | +71.2% |
| Other operating charges | 640/8 | - | €3,218 | +€3,218 | |
| Non-recurring operating charges | 66A | - | €366 | +€366 | |
| Gross operating margin | 9900 | €228,862 | €314,651 | +€85,789 | +37.5% |
| Operating profit (loss) | 9901 | €127,754 | €197,379 | +€69,625 | +54.5% |
| Financial income | 75/76B | €1,520 | €995 | -€525 | -34.6% |
| Recurring financial income | 75 | €1,520 | €995 | -€525 | -34.6% |
| Financial charges | 65/66B | €156 | €84 | -€72 | -46.0% |
| Recurring financial charges | 65 | €156 | €84 | -€72 | -46.0% |
| Profit (loss) for the period before taxes | 9903 | €129,118 | €198,289 | +€69,171 | +53.6% |
| Income taxes | 67/77 | €29,386 | €51,767 | +€22,381 | +76.2% |
| Profit (loss) for the period | 9904 | €99,732 | €146,522 | +€46,790 | +46.9% |
| Profit (loss) for the period to be appropriated | 9905 | €99,732 | €146,522 | +€46,790 | +46.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.