CARDONE 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.
CARDONE CONSULTING
Largest movements
- Tangible fixed assets -€5,693
down €5,693 (-26.0%), from €21,887 to €16,194
of which Furniture and vehicles: -€4,835
- Cash -€4,951
down €4,951 (-21.9%), from €22,657 to €17,706
mainly Other debts (-€4,666) and Tax, wage and social debts (-€3,933)
- Receivables within one year -€2,577
down €2,577 (-26.6%), from €9,704 to €7,127
of which Trade receivables: -€2,574
- Other debts -€4,666
down €4,666 (-33.3%), from €14,029 to €9,363
- Tax, wage and social debts -€3,933
down €3,933 (-25.4%), from €15,496 to €11,563
of which Taxes: -€3,499
- Debts after one year -€2,594
down €2,594 (-56.5%), from €4,593 to €1,999
- Profit (loss) carried forward -€1,993
down €1,993 (-125%), from -€1,589 to -€3,582
- Gross operating margin -€6,360
down €6,360 (-8.8%), from €72,488 to €66,127
- Staff costs -€1,943
down €1,943 (-3.2%), from €60,207 to €58,264
- Financial charges -€1,523
down €1,523 (-71.3%), from €2,134 to €612
of which Non-recurring financial charges: -€1,475
- Depreciation +€818
up €818 (+10.6%), from €7,695 to €8,513
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 | €56,460 | €43,318 | -€13,142 | -23.3% |
| Fixed assets | 21/28 | €21,887 | €16,194 | -€5,693 | -26.0% |
| Tangible fixed assets | 22/27 | €21,887 | €16,194 | -€5,693 | -26.0% |
| Plant, machinery and equipment | 23 | €477 | €377 | -€101 | -21.1% |
| Furniture and vehicles | 24 | €18,488 | €13,652 | -€4,835 | -26.2% |
| Other tangible fixed assets | 26 | €2,922 | €2,165 | -€757 | -25.9% |
| Current assets | 29/58 | €34,573 | €27,124 | -€7,448 | -21.5% |
| Amounts receivable within one year | 40/41 | €9,704 | €7,127 | -€2,577 | -26.6% |
| Trade receivables | 40 | €9,538 | €6,965 | -€2,574 | -27.0% |
| Other amounts receivable | 41 | €165 | €162 | -€3 | -1.9% |
| Cash at bank and in hand | 54/58 | €22,657 | €17,706 | -€4,951 | -21.9% |
| Deferred charges and accrued income | 490/1 | €2,212 | €2,292 | +€80 | +3.6% |
| Total equity and liabilities | 10/49 | €56,460 | €43,318 | -€13,142 | -23.3% |
| Equity | 10/15 | €18,862 | €16,869 | -€1,993 | -10.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,589 | -€3,582 | -€1,993 | -125% |
| Amounts payable | 17/49 | €37,597 | €26,449 | -€11,148 | -29.7% |
| Amounts payable after more than one year | 17 | €4,593 | €1,999 | -€2,594 | -56.5% |
| Financial debts | 170/4 | €4,593 | €1,999 | -€2,594 | -56.5% |
| Amounts payable within one year | 42/48 | €32,533 | €24,384 | -€8,149 | -25.0% |
| Current portion of amounts payable after more than one year | 42 | €2,463 | €2,585 | +€122 | +5.0% |
| Trade debts | 44 | €545 | €872 | +€327 | +60.1% |
| Suppliers | 440/4 | €545 | €872 | +€327 | +60.1% |
| Taxes, remuneration and social security | 45 | €15,496 | €11,563 | -€3,933 | -25.4% |
| Taxes | 450/3 | €7,024 | €3,525 | -€3,499 | -49.8% |
| Remuneration and social security | 454/9 | €8,473 | €8,039 | -€434 | -5.1% |
| Other amounts payable | 47/48 | €14,029 | €9,363 | -€4,666 | -33.3% |
| Accrued charges and deferred income | 492/3 | €471 | €67 | -€404 | -85.8% |
| Remuneration, social security and pensions | 62 | €60,207 | €58,264 | -€1,943 | -3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,695 | €8,513 | +€818 | +10.6% |
| Other operating charges | 640/8 | €790 | €470 | -€320 | -40.5% |
| Gross operating margin | 9900 | €72,488 | €66,127 | -€6,360 | -8.8% |
| Operating profit (loss) | 9901 | €3,795 | -€1,120 | -€4,915 | |
| Financial income | 75/76B | €203 | €46 | -€158 | -77.5% |
| Recurring financial income | 75 | €203 | €46 | -€158 | -77.5% |
| Financial charges | 65/66B | €2,134 | €612 | -€1,523 | -71.3% |
| Recurring financial charges | 65 | €659 | €612 | -€47 | -7.1% |
| Non-recurring financial charges | 66B | €1,475 | - | -€1,475 | |
| Profit (loss) for the period before taxes | 9903 | €1,864 | -€1,686 | -€3,551 | |
| Income taxes | 67/77 | €315 | €307 | -€8 | -2.5% |
| Profit (loss) for the period | 9904 | €1,549 | -€1,993 | -€3,543 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,549 | -€1,993 | -€3,543 |
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.