CDG 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.
CDG Consulting
Largest movements
- Cash +€41,650
up €41,650 (+2,960%), from €1,407 to €43,057
mainly Net result for the year (+€22,821) and Receivables within one year (+€19,905)
- Receivables within one year -€19,905
no longer reported in 2025 (was €19,905)
of which Trade receivables: -€17,405
- Intangible fixed assets +€17,260
up €17,260 (+80.6%), from €21,428 to €38,688
- Tangible fixed assets +€5,273
up €5,273 (+191%), from €2,764 to €8,037
- Profit (loss) carried forward +€22,821
up €22,821 (+85.6%), from €26,675 to €49,496
- Tax, wage and social debts +€9,410
up €9,410 (+411%), from €2,288 to €11,698
of which Taxes: +€6,310
- Other debts +€9,312
up €9,312 (+105%), from €8,852 to €18,164
- Debts after one year +€3,058
up €3,058 (+592%), from €517 to €3,574
- Trade debts -€1,529
down €1,529 (-51.1%), from €2,989 to €1,461
- Depreciation +€4,451
up €4,451 (+99.0%), from €4,494 to €8,944
- Taxes -€1,277
down €1,277 (-17.0%), from €7,500 to €6,223
- Financial charges +€628
up €628 (+22.7%), from €2,768 to €3,396
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 | €45,821 | €89,990 | +€44,169 | +96.4% |
| Fixed assets | 21/28 | €24,261 | €46,794 | +€22,533 | +92.9% |
| Intangible fixed assets | 21 | €21,428 | €38,688 | +€17,260 | +80.6% |
| Tangible fixed assets | 22/27 | €2,764 | €8,037 | +€5,273 | +191% |
| Furniture and vehicles | 24 | €2,764 | €8,037 | +€5,273 | +191% |
| Financial fixed assets | 28 | €70 | €70 | = | 0.0% |
| Current assets | 29/58 | €21,560 | €43,196 | +€21,636 | +100% |
| Amounts receivable within one year | 40/41 | €19,905 | - | -€19,905 | |
| Trade receivables | 40 | €17,405 | - | -€17,405 | |
| Other amounts receivable | 41 | €2,500 | - | -€2,500 | |
| Cash at bank and in hand | 54/58 | €1,407 | €43,057 | +€41,650 | +2,960% |
| Deferred charges and accrued income | 490/1 | €247 | €139 | -€108 | -43.7% |
| Total equity and liabilities | 10/49 | €45,821 | €89,990 | +€44,169 | +96.4% |
| Equity | 10/15 | €29,675 | €52,496 | +€22,821 | +76.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,675 | €49,496 | +€22,821 | +85.6% |
| Amounts payable | 17/49 | €16,146 | €37,494 | +€21,348 | +132% |
| Amounts payable after more than one year | 17 | €517 | €3,574 | +€3,058 | +592% |
| Financial debts | 170/4 | €517 | €3,574 | +€3,058 | +592% |
| Amounts payable within one year | 42/48 | €15,629 | €33,619 | +€17,990 | +115% |
| Current portion of amounts payable after more than one year | 42 | €1,500 | €2,296 | +€797 | +53.1% |
| Trade debts | 44 | €2,989 | €1,461 | -€1,529 | -51.1% |
| Suppliers | 440/4 | €2,989 | €1,461 | -€1,529 | -51.1% |
| Taxes, remuneration and social security | 45 | €2,288 | €11,698 | +€9,410 | +411% |
| Taxes | 450/3 | €2,288 | €8,598 | +€6,310 | +276% |
| Remuneration and social security | 454/9 | - | €3,100 | +€3,100 | |
| Other amounts payable | 47/48 | €8,852 | €18,164 | +€9,312 | +105% |
| Accrued charges and deferred income | 492/3 | - | €300 | +€300 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,494 | €8,944 | +€4,451 | +99.0% |
| Other operating charges | 640/8 | €1,726 | €1,550 | -€176 | -10.2% |
| Gross operating margin | 9900 | €43,163 | €42,928 | -€236 | -0.5% |
| Operating profit (loss) | 9901 | €36,944 | €32,433 | -€4,511 | -12.2% |
| Financial income | 75/76B | - | €7 | +€7 | |
| Recurring financial income | 75 | - | €7 | +€7 | |
| Financial charges | 65/66B | €2,768 | €3,396 | +€628 | +22.7% |
| Recurring financial charges | 65 | €2,768 | €3,396 | +€628 | +22.7% |
| Profit (loss) for the period before taxes | 9903 | €34,175 | €29,044 | -€5,131 | -15.0% |
| Income taxes | 67/77 | €7,500 | €6,223 | -€1,277 | -17.0% |
| Profit (loss) for the period | 9904 | €26,675 | €22,821 | -€3,854 | -14.4% |
| Profit (loss) for the period to be appropriated | 9905 | €26,675 | €22,821 | -€3,854 | -14.4% |
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 15 October 2026 via checked.be.