CBE CONSULTING: 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.
CBE CONSULTING
Largest movements
- Cash -€262,938
down €262,938 (-94.0%), from €279,845 to €16,907
mainly Other debts (-€266,000) and Contributions, distributions and other (-€75,000)
- Other debts -€266,000
no longer reported in 2025 (was €266,000)
- Tax, wage and social debts +€3,853
up €3,853 (+13.2%), from €29,157 to €33,010
- Gross operating margin -€33,899
down €33,899 (-25.1%), from €135,033 to €101,134
- Taxes -€4,487
down €4,487 (-14.8%), from €30,341 to €25,853
- Financial income -€4,176
no longer reported in 2025 (was €4,176)
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.
Derived cash bridge
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 | €296,664 | €34,569 | -€262,095 | -88.3% |
| Current assets | 29/58 | €296,664 | €34,569 | -€262,095 | -88.3% |
| Amounts receivable within one year | 40/41 | €16,818 | €17,661 | +€843 | +5.0% |
| Trade receivables | 40 | €16,601 | €17,475 | +€874 | +5.3% |
| Other amounts receivable | 41 | €217 | €186 | -€31 | -14.2% |
| Cash at bank and in hand | 54/58 | €279,845 | €16,907 | -€262,938 | -94.0% |
| Total equity and liabilities | 10/49 | €296,664 | €34,569 | -€262,095 | -88.3% |
| Equity | 10/15 | €991 | €872 | -€119 | -12.0% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €891 | €772 | -€119 | -13.4% |
| Amounts payable | 17/49 | €295,672 | €33,697 | -€261,976 | -88.6% |
| Amounts payable within one year | 42/48 | €295,672 | €33,697 | -€261,976 | -88.6% |
| Trade debts | 44 | €515 | €686 | +€171 | +33.2% |
| Suppliers | 440/4 | €515 | €686 | +€171 | +33.2% |
| Taxes, remuneration and social security | 45 | €29,157 | €33,010 | +€3,853 | +13.2% |
| Taxes | 450/3 | €29,157 | €33,010 | +€3,853 | +13.2% |
| Other amounts payable | 47/48 | €266,000 | - | -€266,000 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €135,033 | €101,134 | -€33,899 | -25.1% |
| Operating profit (loss) | 9901 | €134,645 | €100,734 | -€33,911 | -25.2% |
| Financial income | 75/76B | €4,176 | - | -€4,176 | |
| Recurring financial income | 75 | €4,176 | - | -€4,176 | |
| Profit (loss) for the period before taxes | 9903 | €138,821 | €100,734 | -€38,087 | -27.4% |
| Income taxes | 67/77 | €30,341 | €25,853 | -€4,487 | -14.8% |
| Profit (loss) for the period | 9904 | €108,480 | €74,881 | -€33,600 | -31.0% |
| Profit (loss) for the period to be appropriated | 9905 | €108,480 | €74,881 | -€33,600 | -31.0% |
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 14 October 2026 via checked.be.