CEB CONSULTANCY: what changed
Two fiscal 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.
CEB CONSULTANCY
Largest movements
- Receivables within one year +€23,910
up €23,910 (+5384.4%), from €444 to €24,354
of which Trade receivables: +€24,349
- Cash +€7,003
up €7,003 (+26.8%), from €26,126 to €33,129
mainly Net result for the year (+€20,018) and Tax, wage and social debts (+€13,516)
- Tangible fixed assets +€6,886
new in 2025: €6,886
- Receivables after one year +€4,500
new in 2025: €4,500
- Profit (loss) carried forward +€20,018
up €20,018 (+108.2%), from €18,500 to €38,519
- Tax, wage and social debts +€13,516
up €13,516 (+254.1%), from €5,318 to €18,835
- Trade debts +€10,465
up €10,465 (+1520.7%), from €688 to €11,153
- Other debts -€1,034
down €1,034 (-97.2%), from €1,063 to €29
- Gross operating margin +€3,385
up €3,385 (+13.6%), from €24,872 to €28,257
- Taxes +€1,180
up €1,180 (+22.2%), from €5,318 to €6,499
- Financial charges +€890
up €890 (+2967.1%), from €30 to €920
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 | €26,570 | €69,536 | +€42,966 | +161.7% |
| Fixed assets | 21/28 | - | €6,886 | +€6,886 | |
| Tangible fixed assets | 22/27 | - | €6,886 | +€6,886 | |
| Furniture and vehicles | 24 | - | €6,886 | +€6,886 | |
| Current assets | 29/58 | €26,570 | €62,650 | +€36,080 | +135.8% |
| Amounts receivable after more than one year | 29 | - | €4,500 | +€4,500 | |
| Other amounts receivable | 291 | - | €4,500 | +€4,500 | |
| Amounts receivable within one year | 40/41 | €444 | €24,354 | +€23,910 | +5384.4% |
| Trade receivables | 40 | - | €24,349 | +€24,349 | |
| Other amounts receivable | 41 | €444 | €5 | -€439 | -99.0% |
| Cash at bank and in hand | 54/58 | €26,126 | €33,129 | +€7,003 | +26.8% |
| Deferred charges and accrued income | 490/1 | - | €668 | +€668 | |
| Total equity and liabilities | 10/49 | €26,570 | €69,536 | +€42,966 | +161.7% |
| Equity | 10/15 | €19,500 | €39,519 | +€20,018 | +102.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,500 | €38,519 | +€20,018 | +108.2% |
| Amounts payable | 17/49 | €7,070 | €30,017 | +€22,948 | +324.6% |
| Amounts payable within one year | 42/48 | €7,070 | €30,017 | +€22,948 | +324.6% |
| Trade debts | 44 | €688 | €11,153 | +€10,465 | +1520.7% |
| Suppliers | 440/4 | €688 | €11,153 | +€10,465 | +1520.7% |
| Taxes, remuneration and social security | 45 | €5,318 | €18,835 | +€13,516 | +254.1% |
| Taxes | 450/3 | €5,318 | €18,835 | +€13,516 | +254.1% |
| Other amounts payable | 47/48 | €1,063 | €29 | -€1,034 | -97.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,024 | €888 | -€136 | -13.3% |
| Gross operating margin | 9900 | €24,872 | €28,257 | +€3,385 | +13.6% |
| Operating profit (loss) | 9901 | €23,849 | €27,369 | +€3,521 | +14.8% |
| Financial income | 75/76B | - | €68 | +€68 | |
| Recurring financial income | 75 | - | €68 | +€68 | |
| Financial charges | 65/66B | €30 | €920 | +€890 | +2967.1% |
| Recurring financial charges | 65 | €30 | €920 | +€890 | +2967.1% |
| Profit (loss) for the period before taxes | 9903 | €23,819 | €26,517 | +€2,698 | +11.3% |
| Income taxes | 67/77 | €5,318 | €6,499 | +€1,180 | +22.2% |
| Profit (loss) for the period | 9904 | €18,500 | €20,018 | +€1,518 | +8.2% |
| Profit (loss) for the period to be appropriated | 9905 | €18,500 | €20,018 | +€1,518 | +8.2% |
Source: filed annual accounts (NBB), fiscal 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 September 2026 via checked.be.