CBN 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.
CBN Consulting
Largest movements
- Cash +€35,359
up €35,359 (+15.8%), from €223,579 to €258,938
mainly Net result for the year (+€109,247) and Other debts (+€79,256)
- Receivables within one year +€32,721
up €32,721 (+52.3%), from €62,574 to €95,295
of which Trade receivables: +€33,713
- Tangible fixed assets -€25,849
down €25,849 (-5.3%), from €487,820 to €461,971
of which Land and buildings: -€15,620
- Other debts +€79,256
up €79,256 (+175%), from €45,387 to €124,643
- Debts after one year -€35,961
down €35,961 (-10.1%), from €357,380 to €321,419
- Tax, wage and social debts +€15,907
up €15,907 (+46.1%), from €34,487 to €50,394
of which Remuneration and social security: +€8,334
- Trade debts -€14,150
down €14,150 (-65.1%), from €21,752 to €7,602
- Gross operating margin +€22,471
up €22,471 (+13.9%), from €161,907 to €184,378
- Taxes +€5,920
up €5,920 (+22.1%), from €26,795 to €32,715
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 | €774,764 | €820,516 | +€45,753 | +5.9% |
| Fixed assets | 21/28 | €487,820 | €461,971 | -€25,849 | -5.3% |
| Tangible fixed assets | 22/27 | €487,820 | €461,971 | -€25,849 | -5.3% |
| Land and buildings | 22 | €476,166 | €460,545 | -€15,620 | -3.3% |
| Furniture and vehicles | 24 | €11,654 | €1,425 | -€10,228 | -87.8% |
| Current assets | 29/58 | €286,944 | €358,545 | +€71,601 | +25.0% |
| Amounts receivable within one year | 40/41 | €62,574 | €95,295 | +€32,721 | +52.3% |
| Trade receivables | 40 | €61,582 | €95,295 | +€33,713 | +54.7% |
| Other amounts receivable | 41 | €991 | - | -€991 | |
| Cash at bank and in hand | 54/58 | €223,579 | €258,938 | +€35,359 | +15.8% |
| Deferred charges and accrued income | 490/1 | €792 | €4,312 | +€3,521 | +445% |
| Total equity and liabilities | 10/49 | €774,764 | €820,516 | +€45,753 | +5.9% |
| Equity | 10/15 | €280,250 | €280,497 | +€247 | +0.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €261,650 | €261,897 | +€247 | +0.1% |
| Distributable reserves | 133 | €261,650 | €261,897 | +€247 | +0.1% |
| Amounts payable | 17/49 | €494,514 | €540,019 | +€45,506 | +9.2% |
| Amounts payable after more than one year | 17 | €357,380 | €321,419 | -€35,961 | -10.1% |
| Financial debts | 170/4 | €357,380 | €321,419 | -€35,961 | -10.1% |
| Amounts payable within one year | 42/48 | €137,134 | €218,600 | +€81,466 | +59.4% |
| Current portion of amounts payable after more than one year | 42 | €35,508 | €35,961 | +€453 | +1.3% |
| Trade debts | 44 | €21,752 | €7,602 | -€14,150 | -65.1% |
| Suppliers | 440/4 | €21,752 | €7,602 | -€14,150 | -65.1% |
| Taxes, remuneration and social security | 45 | €34,487 | €50,394 | +€15,907 | +46.1% |
| Taxes | 450/3 | €34,487 | €42,060 | +€7,573 | +22.0% |
| Remuneration and social security | 454/9 | - | €8,334 | +€8,334 | |
| Other amounts payable | 47/48 | €45,387 | €124,643 | +€79,256 | +175% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,764 | €26,609 | -€156 | -0.6% |
| Other operating charges | 640/8 | €9,613 | €9,432 | -€182 | -1.9% |
| Non-recurring operating charges | 66A | - | €250 | +€250 | |
| Gross operating margin | 9900 | €161,907 | €184,378 | +€22,471 | +13.9% |
| Operating profit (loss) | 9901 | €125,529 | €148,088 | +€22,558 | +18.0% |
| Financial charges | 65/66B | €6,854 | €6,125 | -€729 | -10.6% |
| Recurring financial charges | 65 | €6,854 | €6,125 | -€729 | -10.6% |
| Profit (loss) for the period before taxes | 9903 | €118,676 | €141,962 | +€23,287 | +19.6% |
| Income taxes | 67/77 | €26,795 | €32,715 | +€5,920 | +22.1% |
| Profit (loss) for the period | 9904 | €91,881 | €109,247 | +€17,366 | +18.9% |
| Profit (loss) for the period to be appropriated | 9905 | €91,881 | €109,247 | +€17,366 | +18.9% |
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 19 October 2026 via checked.be.