CBG Consulting & Information: 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.
CBG Consulting & Information
Largest movements
- Cash -€78,963
down €78,963 (-42.0%), from €188,008 to €109,045
mainly Other debts (-€79,453) and Deferred charges and accrued income (-€31,003)
- Receivables within one year -€36,366
down €36,366 (-50.6%), from €71,887 to €35,521
- Deferred charges and accrued income +€31,003
up €31,003 (+3,387%), from €915 to €31,918
- Stocks and contracts -€24,974
down €24,974 (-89.9%), from €27,782 to €2,808
- Tangible fixed assets -€9,319
down €9,319 (-19.8%), from €46,980 to €37,661
- Other debts -€79,453
down €79,453 (-98.7%), from €80,522 to €1,070
- Profit (loss) carried forward -€30,593
down €30,593 (-21.8%), from €140,051 to €109,458
- Trade debts -€7,899
down €7,899 (-17.4%), from €45,455 to €37,556
- Gross operating margin -€24,248
down €24,248 (-13.7%), from €177,415 to €153,166
- Staff costs +€5,639
up €5,639 (+3.4%), from €163,456 to €169,095
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €336,377 | €217,758 | -€118,619 | -35.3% |
| Fixed assets | 21/28 | €47,785 | €38,466 | -€9,319 | -19.5% |
| Tangible fixed assets | 22/27 | €46,980 | €37,661 | -€9,319 | -19.8% |
| Furniture and vehicles | 24 | €46,980 | €37,661 | -€9,319 | -19.8% |
| Financial fixed assets | 28 | €805 | €805 | = | 0.0% |
| Current assets | 29/58 | €288,591 | €179,292 | -€109,300 | -37.9% |
| Stocks and contracts in progress | 3 | €27,782 | €2,808 | -€24,974 | -89.9% |
| Contracts in progress | 37 | €27,782 | €2,808 | -€24,974 | -89.9% |
| Amounts receivable within one year | 40/41 | €71,887 | €35,521 | -€36,366 | -50.6% |
| Trade receivables | 40 | €71,887 | €35,521 | -€36,366 | -50.6% |
| Cash at bank and in hand | 54/58 | €188,008 | €109,045 | -€78,963 | -42.0% |
| Deferred charges and accrued income | 490/1 | €915 | €31,918 | +€31,003 | +3,387% |
| Total equity and liabilities | 10/49 | €336,377 | €217,758 | -€118,619 | -35.3% |
| Equity | 10/15 | €208,251 | €177,658 | -€30,593 | -14.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €140,051 | €109,458 | -€30,593 | -21.8% |
| Amounts payable | 17/49 | €128,125 | €40,100 | -€88,025 | -68.7% |
| Amounts payable within one year | 42/48 | €127,607 | €40,100 | -€87,507 | -68.6% |
| Trade debts | 44 | €45,455 | €37,556 | -€7,899 | -17.4% |
| Suppliers | 440/4 | €45,455 | €37,556 | -€7,899 | -17.4% |
| Taxes, remuneration and social security | 45 | €1,630 | €1,474 | -€156 | -9.6% |
| Taxes | 450/3 | €1,630 | €1,474 | -€156 | -9.6% |
| Other amounts payable | 47/48 | €80,522 | €1,070 | -€79,453 | -98.7% |
| Accrued charges and deferred income | 492/3 | €518 | - | -€518 | |
| Non-recurring operating income | 76A | €17,195 | - | -€17,195 | |
| Remuneration, social security and pensions | 62 | €163,456 | €169,095 | +€5,639 | +3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,096 | €9,319 | +€1,223 | +15.1% |
| Gross operating margin | 9900 | €177,415 | €153,166 | -€24,248 | -13.7% |
| Operating profit (loss) | 9901 | €5,862 | -€25,248 | -€31,110 | |
| Financial income | 75/76B | €576 | €12 | -€563 | -97.9% |
| Recurring financial income | 75 | €576 | €12 | -€563 | -97.9% |
| Financial charges | 65/66B | €3,756 | €4,618 | +€862 | +23.0% |
| Recurring financial charges | 65 | €3,756 | €4,618 | +€862 | +23.0% |
| Profit (loss) for the period before taxes | 9903 | €2,682 | -€29,854 | -€32,536 | |
| Income taxes | 67/77 | €713 | €740 | +€27 | +3.8% |
| Profit (loss) for the period | 9904 | €1,969 | -€30,593 | -€32,563 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,969 | -€30,593 | -€32,563 |
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 30 October 2026 via checked.be.