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
- Receivables within one year +€12,166
up €12,166 (+47.0%), from €25,872 to €38,038
- Cash +€5,021
up €5,021 (+1861.3%), from €270 to €5,291
mainly Trade debts (+€7,419) and Net result for the year (+€6,971)
- Trade debts +€7,419
up €7,419 (+3505.7%), from €212 to €7,631
- Profit (loss) carried forward +€6,971
up €6,971 (+40.3%), from €17,307 to €24,278
- Tax, wage and social debts +€2,692
up €2,692 (+46.0%), from €5,847 to €8,539
- Gross operating margin -€12,802
down €12,802 (-58.9%), from €21,750 to €8,948
- Taxes -€2,260
down €2,260 (-41.9%), from €5,400 to €3,139
- Other operating charges +€400
new in 2025: €400
- Financial income +€349
up €349 (+25.7%), from €1,360 to €1,709
- Financial charges -€269
down €269 (-86.5%), from €311 to €42
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 | €26,366 | €43,448 | +€17,082 | +64.8% |
| Fixed assets | 21/28 | €224 | €119 | -€106 | -47.1% |
| Tangible fixed assets | 22/27 | €224 | €119 | -€106 | -47.1% |
| Furniture and vehicles | 24 | €224 | €119 | -€106 | -47.1% |
| Current assets | 29/58 | €26,142 | €43,329 | +€17,187 | +65.7% |
| Amounts receivable within one year | 40/41 | €25,872 | €38,038 | +€12,166 | +47.0% |
| Other amounts receivable | 41 | €25,872 | €38,038 | +€12,166 | +47.0% |
| Cash at bank and in hand | 54/58 | €270 | €5,291 | +€5,021 | +1861.3% |
| Total equity and liabilities | 10/49 | €26,366 | €43,448 | +€17,082 | +64.8% |
| Equity | 10/15 | €20,307 | €27,278 | +€6,971 | +34.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,307 | €24,278 | +€6,971 | +40.3% |
| Amounts payable | 17/49 | €6,059 | €16,170 | +€10,111 | +166.9% |
| Amounts payable within one year | 42/48 | €6,059 | €16,170 | +€10,111 | +166.9% |
| Trade debts | 44 | €212 | €7,631 | +€7,419 | +3505.7% |
| Suppliers | 440/4 | €212 | €7,631 | +€7,419 | +3505.7% |
| Taxes, remuneration and social security | 45 | €5,847 | €8,539 | +€2,692 | +46.0% |
| Taxes | 450/3 | €5,847 | €8,539 | +€2,692 | +46.0% |
| Non-recurring operating income | 76A | - | €3,925 | +€3,925 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €92 | €106 | +€13 | +14.1% |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | €21,750 | €8,948 | -€12,802 | -58.9% |
| Operating profit (loss) | 9901 | €21,658 | €8,443 | -€13,215 | -61.0% |
| Financial income | 75/76B | €1,360 | €1,709 | +€349 | +25.7% |
| Recurring financial income | 75 | €1,360 | €1,709 | +€349 | +25.7% |
| Financial charges | 65/66B | €311 | €42 | -€269 | -86.5% |
| Recurring financial charges | 65 | €311 | €42 | -€269 | -86.5% |
| Profit (loss) for the period before taxes | 9903 | €22,707 | €10,110 | -€12,597 | -55.5% |
| Income taxes | 67/77 | €5,400 | €3,139 | -€2,260 | -41.9% |
| Profit (loss) for the period | 9904 | €17,307 | €6,971 | -€10,337 | -59.7% |
| Profit (loss) for the period to be appropriated | 9905 | €17,307 | €6,971 | -€10,337 | -59.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.