CB CONSULT: 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.
CB CONSULT
Largest movements
- Receivables within one year +€153,583
up €153,583 (+35.8%), from €428,949 to €582,532
of which Trade receivables: +€189,203
- Cash +€67,057
up €67,057 (+46.6%), from €144,026 to €211,083
mainly Net result for the year (+€360,650) and Tax, wage and social debts (+€30,726)
- Profit (loss) carried forward +€360,650
up €360,650, from -€318,152 to €42,498
- Other debts -€176,321
down €176,321 (-32.6%), from €541,235 to €364,914
- Tax, wage and social debts +€30,726
up €30,726 (+577.9%), from €5,316 to €36,043
of which Taxes: +€30,052
- Financial charges -€558,334
down €558,334 (-99.9%), from €558,793 to €459
of which Non-recurring financial charges: -€558,481
- Gross operating margin +€173,202
up €173,202 (+52.0%), from €333,088 to €506,289
- Taxes +€45,583
up €45,583 (+61.2%), from €74,427 to €120,010
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 | €607,254 | €827,420 | +€220,167 | +36.3% |
| Fixed assets | 21/28 | €32,084 | €31,481 | -€603 | -1.9% |
| Tangible fixed assets | 22/27 | €32,034 | €31,431 | -€603 | -1.9% |
| Furniture and vehicles | 24 | €29,486 | €29,592 | +€106 | +0.4% |
| Other tangible fixed assets | 26 | €2,548 | €1,839 | -€709 | -27.8% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €575,170 | €795,940 | +€220,770 | +38.4% |
| Amounts receivable within one year | 40/41 | €428,949 | €582,532 | +€153,583 | +35.8% |
| Trade receivables | 40 | €353,202 | €542,405 | +€189,203 | +53.6% |
| Other amounts receivable | 41 | €75,747 | €40,127 | -€35,620 | -47.0% |
| Cash at bank and in hand | 54/58 | €144,026 | €211,083 | +€67,057 | +46.6% |
| Deferred charges and accrued income | 490/1 | €2,195 | €2,325 | +€130 | +5.9% |
| Total equity and liabilities | 10/49 | €607,254 | €827,420 | +€220,167 | +36.3% |
| Equity | 10/15 | -€218,148 | €142,502 | +€360,650 | |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €80,004 | €80,004 | = | 0.0% |
| Distributable reserves | 133 | €80,004 | €80,004 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€318,152 | €42,498 | +€360,650 | |
| Amounts payable | 17/49 | €825,402 | €684,918 | -€140,483 | -17.0% |
| Amounts payable after more than one year | 17 | €275,000 | €275,000 | = | 0.0% |
| Financial debts | 170/4 | €275,000 | €275,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €549,086 | €408,601 | -€140,485 | -25.6% |
| Trade debts | 44 | €2,535 | €7,645 | +€5,110 | +201.6% |
| Suppliers | 440/4 | €2,535 | €7,645 | +€5,110 | +201.6% |
| Taxes, remuneration and social security | 45 | €5,316 | €36,043 | +€30,726 | +577.9% |
| Taxes | 450/3 | - | €30,052 | +€30,052 | |
| Remuneration and social security | 454/9 | €5,316 | €5,991 | +€674 | +12.7% |
| Other amounts payable | 47/48 | €541,235 | €364,914 | -€176,321 | -32.6% |
| Accrued charges and deferred income | 492/3 | €1,316 | €1,317 | +€1 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,378 | €21,401 | +€4,023 | +23.1% |
| Other operating charges | 640/8 | €2,793 | €3,770 | +€977 | +35.0% |
| Non-recurring operating charges | 66A | - | €0 | = | |
| Gross operating margin | 9900 | €333,088 | €506,289 | +€173,202 | +52.0% |
| Operating profit (loss) | 9901 | €312,916 | €481,119 | +€168,202 | +53.8% |
| Financial income | 75/76B | €151 | €0 | -€151 | -100.0% |
| Recurring financial income | 75 | €151 | €0 | -€151 | -100.0% |
| Financial charges | 65/66B | €558,793 | €459 | -€558,334 | -99.9% |
| Recurring financial charges | 65 | €311 | €459 | +€147 | +47.4% |
| Non-recurring financial charges | 66B | €558,481 | - | -€558,481 | |
| Profit (loss) for the period before taxes | 9903 | -€245,725 | €480,660 | +€726,385 | |
| Income taxes | 67/77 | €74,427 | €120,010 | +€45,583 | +61.2% |
| Profit (loss) for the period | 9904 | -€320,152 | €360,650 | +€680,802 | |
| Profit (loss) for the period to be appropriated | 9905 | -€320,152 | €360,650 | +€680,802 |
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 11 October 2026 via checked.be.