CBConseil: 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.
CBConseil
Largest movements
- Cash -€193,400
down €193,400 (-33.9%), from €571,239 to €377,839
mainly Contributions, distributions and other (-€343,404) and Other debts (-€192,801)
- Receivables within one year +€143,435
up €143,435 (+54.0%), from €265,746 to €409,181
of which Other amounts receivable: +€116,470
- Tangible fixed assets -€36,356
down €36,356 (-9.8%), from €371,454 to €335,098
of which Land and buildings: -€23,864
- Deferred charges and accrued income +€15,623
up €15,623 (+63.8%), from €24,486 to €40,109
- Other debts -€192,801
down €192,801 (-38.9%), from €495,550 to €302,750
- Debts after one year +€170,404
up €170,404 (+102.8%), from €165,760 to €336,164
- Reserves -€118,900
down €118,900 (-98.5%), from €120,760 to €1,860
- Current portion of long-term debt +€54,351
up €54,351 (+44.8%), from €121,318 to €175,669
- Trade debts +€38,632
up €38,632 (+128.0%), from €30,182 to €68,815
- Gross operating margin -€43,269
down €43,269 (-4.1%), from €1.0m to €1.0m
- Staff costs +€39,208
up €39,208 (+6.5%), from €600,603 to €639,811
- Taxes -€18,621
down €18,621 (-18.7%), from €99,345 to €80,724
- Financial charges +€12,284
up €12,284 (+92.3%), from €13,313 to €25,597
- Financial income +€11,485
up €11,485 (+488.3%), from €2,352 to €13,837
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 | €1,234,250 | €1,163,552 | -€70,698 | -5.7% |
| Fixed assets | 21/28 | €372,779 | €336,423 | -€36,356 | -9.8% |
| Tangible fixed assets | 22/27 | €371,454 | €335,098 | -€36,356 | -9.8% |
| Land and buildings | 22 | €321,106 | €297,241 | -€23,864 | -7.4% |
| Plant, machinery and equipment | 23 | €4,759 | €950 | -€3,809 | -80.0% |
| Furniture and vehicles | 24 | €45,589 | €36,906 | -€8,683 | -19.0% |
| Financial fixed assets | 28 | €1,325 | €1,325 | = | 0.0% |
| Current assets | 29/58 | €861,471 | €827,129 | -€34,341 | -4.0% |
| Amounts receivable within one year | 40/41 | €265,746 | €409,181 | +€143,435 | +54.0% |
| Trade receivables | 40 | €245,090 | €272,056 | +€26,966 | +11.0% |
| Other amounts receivable | 41 | €20,656 | €137,125 | +€116,470 | +563.9% |
| Cash at bank and in hand | 54/58 | €571,239 | €377,839 | -€193,400 | -33.9% |
| Deferred charges and accrued income | 490/1 | €24,486 | €40,109 | +€15,623 | +63.8% |
| Total equity and liabilities | 10/49 | €1,234,250 | €1,163,552 | -€70,698 | -5.7% |
| Equity | 10/15 | €139,360 | €20,460 | -€118,900 | -85.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €120,760 | €1,860 | -€118,900 | -98.5% |
| Distributable reserves | 133 | €120,760 | €1,860 | -€118,900 | -98.5% |
| Amounts payable | 17/49 | €1,094,890 | €1,143,092 | +€48,202 | +4.4% |
| Amounts payable after more than one year | 17 | €165,760 | €336,164 | +€170,404 | +102.8% |
| Financial debts | 170/4 | €165,760 | €336,164 | +€170,404 | +102.8% |
| Amounts payable within one year | 42/48 | €919,080 | €806,928 | -€112,151 | -12.2% |
| Current portion of amounts payable after more than one year | 42 | €121,318 | €175,669 | +€54,351 | +44.8% |
| Trade debts | 44 | €30,182 | €68,815 | +€38,632 | +128.0% |
| Suppliers | 440/4 | €30,182 | €68,815 | +€38,632 | +128.0% |
| Taxes, remuneration and social security | 45 | €272,029 | €259,694 | -€12,334 | -4.5% |
| Taxes | 450/3 | €145,002 | €133,714 | -€11,288 | -7.8% |
| Remuneration and social security | 454/9 | €127,027 | €125,981 | -€1,046 | -0.8% |
| Other amounts payable | 47/48 | €495,550 | €302,750 | -€192,801 | -38.9% |
| Accrued charges and deferred income | 492/3 | €10,050 | - | -€10,050 | |
| Remuneration, social security and pensions | 62 | €600,603 | €639,811 | +€39,208 | +6.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,159 | €41,702 | +€1,543 | +3.8% |
| Other operating charges | 640/8 | €2,709 | €2,253 | -€456 | -16.8% |
| Gross operating margin | 9900 | €1,044,022 | €1,000,752 | -€43,269 | -4.1% |
| Operating profit (loss) | 9901 | €400,551 | €316,987 | -€83,564 | -20.9% |
| Financial income | 75/76B | €2,352 | €13,837 | +€11,485 | +488.3% |
| Recurring financial income | 75 | €2,352 | €13,837 | +€11,485 | +488.3% |
| Financial charges | 65/66B | €13,313 | €25,597 | +€12,284 | +92.3% |
| Recurring financial charges | 65 | €13,313 | €25,597 | +€12,284 | +92.3% |
| Profit (loss) for the period before taxes | 9903 | €389,591 | €305,227 | -€84,364 | -21.7% |
| Income taxes | 67/77 | €99,345 | €80,724 | -€18,621 | -18.7% |
| Profit (loss) for the period | 9904 | €290,246 | €224,504 | -€65,743 | -22.7% |
| Profit (loss) for the period to be appropriated | 9905 | €290,246 | €224,504 | -€65,743 | -22.7% |
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 30 September 2026 via checked.be.