CBEL 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.
CBEL Consult
Largest movements
- Cash -€2,595
down €2,595 (-95.1%), from €2,728 to €133
mainly Other debts (-€2,616) and Net result for the year (-€2,583)
- Receivables within one year -€1,838
down €1,838 (-80.6%), from €2,281 to €443
- Deferred charges and accrued income +€487
up €487 (+64.6%), from €754 to €1,240
- Other debts -€2,616
down €2,616 (-12.3%), from €21,244 to €18,628
- Profit (loss) carried forward -€2,583
down €2,583 (-2.2%), from -€115,791 to -€118,374
- Tax, wage and social debts +€1,341
new in 2025: €1,341
- Trade debts -€89
down €89 (-14.1%), from €628 to €539
- Gross operating margin +€16,456
up €16,456 (+97.4%), from -€16,889 to -€433
- Other operating charges +€1,354
up €1,354 (+349%), from €387 to €1,741
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 | €5,763 | €1,816 | -€3,946 | -68.5% |
| Current assets | 29/58 | €5,763 | €1,816 | -€3,946 | -68.5% |
| Amounts receivable within one year | 40/41 | €2,281 | €443 | -€1,838 | -80.6% |
| Other amounts receivable | 41 | €2,281 | €443 | -€1,838 | -80.6% |
| Cash at bank and in hand | 54/58 | €2,728 | €133 | -€2,595 | -95.1% |
| Deferred charges and accrued income | 490/1 | €754 | €1,240 | +€487 | +64.6% |
| Total equity and liabilities | 10/49 | €5,763 | €1,816 | -€3,946 | -68.5% |
| Equity | 10/15 | -€16,109 | -€18,693 | -€2,583 | -16.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €87,282 | €87,282 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €85,422 | €85,422 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€115,791 | -€118,374 | -€2,583 | -2.2% |
| Amounts payable | 17/49 | €21,872 | €20,509 | -€1,363 | -6.2% |
| Amounts payable within one year | 42/48 | €21,872 | €20,509 | -€1,363 | -6.2% |
| Trade debts | 44 | €628 | €539 | -€89 | -14.1% |
| Suppliers | 440/4 | €628 | €539 | -€89 | -14.1% |
| Taxes, remuneration and social security | 45 | - | €1,341 | +€1,341 | |
| Taxes | 450/3 | - | €1,341 | +€1,341 | |
| Other amounts payable | 47/48 | €21,244 | €18,628 | -€2,616 | -12.3% |
| Other operating charges | 640/8 | €387 | €1,741 | +€1,354 | +349% |
| Gross operating margin | 9900 | -€16,889 | -€433 | +€16,456 | +97.4% |
| Operating profit (loss) | 9901 | -€17,276 | -€2,174 | +€15,102 | +87.4% |
| Financial income | 75/76B | - | €23 | +€23 | |
| Recurring financial income | 75 | - | €23 | +€23 | |
| Financial charges | 65/66B | €124 | €176 | +€52 | +41.9% |
| Recurring financial charges | 65 | €124 | €176 | +€52 | +41.9% |
| Profit (loss) for the period before taxes | 9903 | -€17,400 | -€2,327 | +€15,073 | +86.6% |
| Income taxes | 67/77 | €195 | €256 | +€61 | +31.5% |
| Profit (loss) for the period | 9904 | -€17,595 | -€2,583 | +€15,012 | +85.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,595 | -€2,583 | +€15,012 | +85.3% |
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 13 October 2026 via checked.be.