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
- Cash +€23,525
up €23,525 (+203.8%), from €11,542 to €35,067
mainly Net result for the year (+€17,450) and Tax, wage and social debts (+€5,318)
- Profit (loss) carried forward +€17,450
up €17,450 (+202.1%), from €8,635 to €26,085
- Tax, wage and social debts +€5,318
up €5,318 (+189.5%), from €2,807 to €8,126
- Trade debts +€756
new in 2025: €756
- Gross operating margin +€10,765
up €10,765 (+92.0%), from €11,696 to €22,461
- Taxes +€2,204
up €2,204 (+102.1%), from €2,159 to €4,363
- Other operating charges -€306
down €306 (-39.7%), from €772 to €465
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 | €11,542 | €35,067 | +€23,525 | +203.8% |
| Current assets | 29/58 | €11,542 | €35,067 | +€23,525 | +203.8% |
| Cash at bank and in hand | 54/58 | €11,542 | €35,067 | +€23,525 | +203.8% |
| Total equity and liabilities | 10/49 | €11,542 | €35,067 | +€23,525 | +203.8% |
| Equity | 10/15 | €8,735 | €26,185 | +€17,450 | +199.8% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,635 | €26,085 | +€17,450 | +202.1% |
| Amounts payable | 17/49 | €2,807 | €8,882 | +€6,075 | +216.4% |
| Amounts payable within one year | 42/48 | €2,807 | €8,882 | +€6,075 | +216.4% |
| Trade debts | 44 | - | €756 | +€756 | |
| Suppliers | 440/4 | - | €756 | +€756 | |
| Taxes, remuneration and social security | 45 | €2,807 | €8,126 | +€5,318 | +189.5% |
| Taxes | 450/3 | €2,807 | €8,126 | +€5,318 | +189.5% |
| Other operating charges | 640/8 | €772 | €465 | -€306 | -39.7% |
| Gross operating margin | 9900 | €11,696 | €22,461 | +€10,765 | +92.0% |
| Operating profit (loss) | 9901 | €10,925 | €21,996 | +€11,071 | +101.3% |
| Financial charges | 65/66B | €131 | €183 | +€52 | +39.7% |
| Recurring financial charges | 65 | €131 | €183 | +€52 | +39.7% |
| Profit (loss) for the period before taxes | 9903 | €10,794 | €21,813 | +€11,019 | +102.1% |
| Income taxes | 67/77 | €2,159 | €4,363 | +€2,204 | +102.1% |
| Profit (loss) for the period | 9904 | €8,635 | €17,450 | +€8,815 | +102.1% |
| Profit (loss) for the period to be appropriated | 9905 | €8,635 | €17,450 | +€8,815 | +102.1% |
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 30 September 2026 via checked.be.