CDS 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.
CDS CONSULTING
Largest movements
- Cash +€56,237
up €56,237 (+81.9%), from €68,676 to €124,913
mainly Net result for the year (+€138,432) and Trade debts (+€11,970)
- Deferred charges and accrued income +€40,407
up €40,407 (+60.0%), from €67,353 to €107,760
- Receivables within one year -€10,540
down €10,540 (-49.6%), from €21,235 to €10,695
- Profit (loss) carried forward +€44,665
up €44,665 (+71.7%), from €62,335 to €107,000
- Reserves +€31,432
up €31,432 (+187.3%), from €16,779 to €48,210
- Trade debts +€11,970
up €11,970 (+147.9%), from €8,095 to €20,064
- Gross operating margin +€92,033
up €92,033 (+91.2%), from €100,922 to €192,955
- Taxes +€25,444
up €25,444 (+95.4%), from €26,669 to €52,112
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.
Cash bridge derived
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 | €157,553 | €243,369 | +€85,816 | +54.5% |
| Fixed assets | 21/28 | €289 | - | -€289 | |
| Tangible fixed assets | 22/27 | €289 | - | -€289 | |
| Plant, machinery and equipment | 23 | €289 | - | -€289 | |
| Current assets | 29/58 | €157,264 | €243,369 | +€86,105 | +54.8% |
| Amounts receivable within one year | 40/41 | €21,235 | €10,695 | -€10,540 | -49.6% |
| Other amounts receivable | 41 | €21,235 | €10,695 | -€10,540 | -49.6% |
| Cash at bank and in hand | 54/58 | €68,676 | €124,913 | +€56,237 | +81.9% |
| Deferred charges and accrued income | 490/1 | €67,353 | €107,760 | +€40,407 | +60.0% |
| Total equity and liabilities | 10/49 | €157,553 | €243,369 | +€85,816 | +54.5% |
| Equity | 10/15 | €79,114 | €155,210 | +€76,097 | +96.2% |
| Reserves | 13 | €16,779 | €48,210 | +€31,432 | +187.3% |
| Distributable reserves | 133 | €16,779 | €48,210 | +€31,432 | +187.3% |
| Profit (loss) carried forward | 14 | €62,335 | €107,000 | +€44,665 | +71.7% |
| Amounts payable | 17/49 | €78,439 | €88,158 | +€9,719 | +12.4% |
| Amounts payable within one year | 42/48 | €77,230 | €87,046 | +€9,816 | +12.7% |
| Trade debts | 44 | €8,095 | €20,064 | +€11,970 | +147.9% |
| Suppliers | 440/4 | €8,095 | €20,064 | +€11,970 | +147.9% |
| Taxes, remuneration and social security | 45 | €69,135 | €66,982 | -€2,154 | -3.1% |
| Taxes | 450/3 | €69,135 | €66,982 | -€2,154 | -3.1% |
| Accrued charges and deferred income | 492/3 | €1,209 | €1,112 | -€97 | -8.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €564 | €289 | -€275 | -48.8% |
| Other operating charges | 640/8 | €1,821 | €1,633 | -€188 | -10.3% |
| Gross operating margin | 9900 | €100,922 | €192,955 | +€92,033 | +91.2% |
| Operating profit (loss) | 9901 | €98,538 | €191,034 | +€92,496 | +93.9% |
| Financial income | 75/76B | €7 | €6 | -€1 | -9.9% |
| Recurring financial income | 75 | €7 | €6 | -€1 | -9.9% |
| Financial charges | 65/66B | €97 | €497 | +€399 | +409.6% |
| Recurring financial charges | 65 | €97 | €497 | +€399 | +409.6% |
| Profit (loss) for the period before taxes | 9903 | €98,447 | €190,544 | +€92,097 | +93.5% |
| Income taxes | 67/77 | €26,669 | €52,112 | +€25,444 | +95.4% |
| Profit (loss) for the period | 9904 | €71,779 | €138,432 | +€66,653 | +92.9% |
| Profit (loss) for the period to be appropriated | 9905 | €71,779 | €138,432 | +€66,653 | +92.9% |
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 12 October 2026 via checked.be.