CB CONSULTANCE: 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 CONSULTANCE
Largest movements
- Current investments -€175,000
down €175,000 (-63.6%), from €275,000 to €100,000
- Tangible fixed assets -€61,895
down €61,895 (-92.9%), from €66,640 to €4,744
of which Land and buildings: -€66,640
- Intangible fixed assets -€9,171
down €9,171 (-20.0%), from €45,853 to €36,682
- Cash +€7,901
up €7,901 (+43.5%), from €18,155 to €26,056
mainly Current investments (+€175,000) and Other debts (+€110,497)
- Receivables within one year +€4,479
up €4,479 (+35.7%), from €12,550 to €17,029
of which Other amounts receivable: +€2,872
- Profit (loss) carried forward -€339,127
down €339,127 (-95.4%), from €355,502 to €16,374
- Other debts +€110,497
up €110,497 (+949%), from €11,646 to €122,144
- Debts after one year -€8,333
down €8,333 (-48.0%), from €17,362 to €9,028
- Gross operating margin +€24,369
up €24,369 (+52.8%), from €46,191 to €70,560
- Depreciation -€7,775
down €7,775 (-44.6%), from €17,425 to €9,649
- Taxes +€5,858
up €5,858 (+73.2%), from €8,008 to €13,867
- Write-downs +€5,143
new in 2026: €5,143
- Financial income +€2,372
up €2,372 (+139%), from €1,711 to €4,083
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €419,909 | €184,511 | -€235,397 | -56.1% |
| Fixed assets | 21/28 | €112,492 | €41,427 | -€71,066 | -63.2% |
| Intangible fixed assets | 21 | €45,853 | €36,682 | -€9,171 | -20.0% |
| Tangible fixed assets | 22/27 | €66,640 | €4,744 | -€61,895 | -92.9% |
| Land and buildings | 22 | €66,640 | - | -€66,640 | |
| Furniture and vehicles | 24 | - | €4,744 | +€4,744 | |
| Current assets | 29/58 | €307,416 | €143,084 | -€164,332 | -53.5% |
| Amounts receivable within one year | 40/41 | €12,550 | €17,029 | +€4,479 | +35.7% |
| Trade receivables | 40 | €12,392 | €13,999 | +€1,607 | +13.0% |
| Other amounts receivable | 41 | €158 | €3,030 | +€2,872 | +1,819% |
| Current investments | 50/53 | €275,000 | €100,000 | -€175,000 | -63.6% |
| Cash at bank and in hand | 54/58 | €18,155 | €26,056 | +€7,901 | +43.5% |
| Deferred charges and accrued income | 490/1 | €1,711 | - | -€1,711 | |
| Total equity and liabilities | 10/49 | €419,909 | €184,511 | -€235,397 | -56.1% |
| Equity | 10/15 | €375,962 | €36,834 | -€339,127 | -90.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €355,502 | €16,374 | -€339,127 | -95.4% |
| Amounts payable | 17/49 | €43,947 | €147,677 | +€103,730 | +236% |
| Amounts payable after more than one year | 17 | €17,362 | €9,028 | -€8,333 | -48.0% |
| Financial debts | 170/4 | €17,362 | €9,028 | -€8,333 | -48.0% |
| Amounts payable within one year | 42/48 | €26,585 | €138,648 | +€112,063 | +422% |
| Current portion of amounts payable after more than one year | 42 | €8,333 | €8,333 | = | 0.0% |
| Trade debts | 44 | €1,184 | €3,355 | +€2,171 | +183% |
| Suppliers | 440/4 | €1,184 | €3,355 | +€2,171 | +183% |
| Taxes, remuneration and social security | 45 | €5,421 | €4,817 | -€605 | -11.2% |
| Taxes | 450/3 | €5,421 | €4,817 | -€605 | -11.2% |
| Other amounts payable | 47/48 | €11,646 | €122,144 | +€110,497 | +949% |
| Non-recurring operating income | 76A | - | €12,312 | +€12,312 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,425 | €9,649 | -€7,775 | -44.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €5,143 | +€5,143 | |
| Other operating charges | 640/8 | €1,445 | €1,485 | +€41 | +2.8% |
| Gross operating margin | 9900 | €46,191 | €70,560 | +€24,369 | +52.8% |
| Operating profit (loss) | 9901 | €27,321 | €54,282 | +€26,961 | +98.7% |
| Financial income | 75/76B | €1,711 | €4,083 | +€2,372 | +139% |
| Recurring financial income | 75 | €1,711 | €4,083 | +€2,372 | +139% |
| Financial charges | 65/66B | €694 | €626 | -€69 | -9.9% |
| Recurring financial charges | 65 | €694 | €626 | -€69 | -9.9% |
| Profit (loss) for the period before taxes | 9903 | €28,338 | €57,740 | +€29,401 | +104% |
| Income taxes | 67/77 | €8,008 | €13,867 | +€5,858 | +73.2% |
| Profit (loss) for the period | 9904 | €20,330 | €43,873 | +€23,543 | +116% |
| Profit (loss) for the period to be appropriated | 9905 | €20,330 | €43,873 | +€23,543 | +116% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.