CBA 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.
CBA CONSULT
Largest movements
- Cash +€11,413
up €11,413 (+95.6%), from €11,943 to €23,356
mainly Net result for the year (+€14,112) and Deferred charges and accrued income (+€1,107)
- Deferred charges and accrued income -€1,107
down €1,107 (-54.1%), from €2,048 to €941
- Receivables within one year -€486
down €486 (-60.2%), from €806 to €321
of which Other amounts receivable: -€486
- Tangible fixed assets +€291
up €291 (+12.1%), from €2,407 to €2,698
of which Plant, machinery and equipment: +€2,698
- Profit (loss) carried forward +€14,112
up €14,112 (+326.6%), from €4,320 to €18,432
- Current portion of long-term debt -€2,352
down €2,352 (-100.0%), from €2,352 to €0
- Trade debts -€988
down €988 (-39.1%), from €2,524 to €1,536
- Accrued charges and deferred income -€600
down €600 (-100.0%), from €600 to €0
- Gross operating margin +€12,928
up €12,928 (+164.9%), from €7,838 to €20,765
- Depreciation -€5,456
down €5,456 (-97.2%), from €5,612 to €156
- Taxes +€2,309
up €2,309 (+118.3%), from €1,953 to €4,262
- Financial charges +€709
up €709 (+190.1%), from €373 to €1,081
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 | €17,205 | €27,316 | +€10,111 | +58.8% |
| Fixed assets | 21/28 | €2,407 | €2,698 | +€291 | +12.1% |
| Tangible fixed assets | 22/27 | €2,407 | €2,698 | +€291 | +12.1% |
| Plant, machinery and equipment | 23 | - | €2,698 | +€2,698 | |
| Leasing and similar rights | 25 | €2,407 | €0 | -€2,407 | -100.0% |
| Current assets | 29/58 | €14,797 | €24,617 | +€9,820 | +66.4% |
| Amounts receivable within one year | 40/41 | €806 | €321 | -€486 | -60.2% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €806 | €321 | -€486 | -60.2% |
| Cash at bank and in hand | 54/58 | €11,943 | €23,356 | +€11,413 | +95.6% |
| Deferred charges and accrued income | 490/1 | €2,048 | €941 | -€1,107 | -54.1% |
| Total equity and liabilities | 10/49 | €17,205 | €27,316 | +€10,111 | +58.8% |
| Equity | 10/15 | €5,320 | €19,432 | +€14,112 | +265.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,320 | €18,432 | +€14,112 | +326.6% |
| Amounts payable | 17/49 | €11,884 | €7,883 | -€4,001 | -33.7% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €11,284 | €7,883 | -€3,401 | -30.1% |
| Current portion of amounts payable after more than one year | 42 | €2,352 | €0 | -€2,352 | -100.0% |
| Trade debts | 44 | €2,524 | €1,536 | -€988 | -39.1% |
| Suppliers | 440/4 | €2,524 | €1,536 | -€988 | -39.1% |
| Taxes, remuneration and social security | 45 | €6,408 | €6,347 | -€61 | -1.0% |
| Taxes | 450/3 | €6,408 | €6,347 | -€61 | -1.0% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €600 | €0 | -€600 | -100.0% |
| Non-recurring operating income | 76A | - | €5,689 | +€5,689 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,612 | €156 | -€5,456 | -97.2% |
| Other operating charges | 640/8 | €1,333 | €1,155 | -€178 | -13.4% |
| Gross operating margin | 9900 | €7,838 | €20,765 | +€12,928 | +164.9% |
| Operating profit (loss) | 9901 | €893 | €19,455 | +€18,562 | +2079.0% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €373 | €1,081 | +€709 | +190.1% |
| Recurring financial charges | 65 | €373 | €1,081 | +€709 | +190.1% |
| Profit (loss) for the period before taxes | 9903 | €520 | €18,374 | +€17,854 | +3433.2% |
| Income taxes | 67/77 | €1,953 | €4,262 | +€2,309 | +118.3% |
| Profit (loss) for the period | 9904 | -€1,433 | €14,112 | +€15,545 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,433 | €14,112 | +€15,545 |
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.