CB CONSULT: 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.
CB CONSULT
Largest movements
- Tangible fixed assets -€54,913
down €54,913 (-3.8%), from €1.4m to €1.4m
- Other debts -€44,237
down €44,237 (-3.3%), from €1.3m to €1.3m
- Debts after one year -€35,895
down €35,895 (-25.7%), from €139,837 to €103,942
- Profit (loss) carried forward +€19,674
up €19,674 (+10.5%), from -€186,793 to -€167,119
- Other operating charges +€2,770
up €2,770 (+20.5%), from €13,487 to €16,257
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 | €1,470,369 | €1,419,680 | -€50,689 | -3.4% |
| Fixed assets | 21/28 | €1,429,319 | €1,374,406 | -€54,913 | -3.8% |
| Tangible fixed assets | 22/27 | €1,429,319 | €1,374,406 | -€54,913 | -3.8% |
| Land and buildings | 22 | €1,429,319 | €1,374,406 | -€54,913 | -3.8% |
| Current assets | 29/58 | €41,050 | €45,274 | +€4,224 | +10.3% |
| Cash at bank and in hand | 54/58 | €31,400 | €33,874 | +€2,474 | +7.9% |
| Deferred charges and accrued income | 490/1 | €9,650 | €11,400 | +€1,750 | +18.1% |
| Total equity and liabilities | 10/49 | €1,470,369 | €1,419,680 | -€50,689 | -3.4% |
| Equity | 10/15 | -€53,249 | -€33,575 | +€19,674 | +36.9% |
| Contributions | 10/11 | €125,000 | €125,000 | = | 0.0% |
| Capital | 10 | €125,000 | €125,000 | = | 0.0% |
| Issued capital | 100 | €125,000 | €125,000 | = | 0.0% |
| Revaluation surpluses | 12 | €4,775 | €4,775 | = | 0.0% |
| Reserves | 13 | €3,769 | €3,769 | = | 0.0% |
| Non-distributable reserves | 130/1 | €299 | €299 | = | 0.0% |
| Legal reserve | 130 | €299 | €299 | = | 0.0% |
| Distributable reserves | 133 | €3,470 | €3,470 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€186,793 | -€167,119 | +€19,674 | +10.5% |
| Amounts payable | 17/49 | €1,523,618 | €1,453,254 | -€70,364 | -4.6% |
| Amounts payable after more than one year | 17 | €139,837 | €103,942 | -€35,895 | -25.7% |
| Financial debts | 170/4 | €139,837 | €103,942 | -€35,895 | -25.7% |
| Amounts payable within one year | 42/48 | €1,383,781 | €1,349,312 | -€34,469 | -2.5% |
| Current portion of amounts payable after more than one year | 42 | €35,474 | €35,895 | +€421 | +1.2% |
| Trade debts | 44 | - | €8,972 | +€8,972 | |
| Suppliers | 440/4 | - | €8,972 | +€8,972 | |
| Taxes, remuneration and social security | 45 | - | €375 | +€375 | |
| Taxes | 450/3 | - | €375 | +€375 | |
| Other amounts payable | 47/48 | €1,348,307 | €1,304,071 | -€44,237 | -3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,913 | €54,913 | +€0 | 0.0% |
| Other operating charges | 640/8 | €13,487 | €16,257 | +€2,770 | +20.5% |
| Gross operating margin | 9900 | €95,254 | €95,252 | -€2 | 0.0% |
| Operating profit (loss) | 9901 | €26,854 | €24,083 | -€2,772 | -10.3% |
| Financial charges | 65/66B | €4,849 | €4,408 | -€441 | -9.1% |
| Recurring financial charges | 65 | €4,849 | €4,408 | -€441 | -9.1% |
| Profit (loss) for the period before taxes | 9903 | €22,005 | €19,674 | -€2,331 | -10.6% |
| Profit (loss) for the period | 9904 | €22,005 | €19,674 | -€2,331 | -10.6% |
| Profit (loss) for the period to be appropriated | 9905 | €22,005 | €19,674 | -€2,331 | -10.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.