Cebulok 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.
Cebulok Consulting
Largest movements
- Cash +€30,135
up €30,135 (+125%), from €24,126 to €54,261
mainly Net result for the year (+€35,506) and Receivables within one year (+€12,313)
- Receivables within one year -€12,313
down €12,313 (-54.0%), from €22,818 to €10,505
of which Trade receivables: -€12,256
- Tangible fixed assets -€6,407
down €6,407 (-27.0%), from €23,756 to €17,348
of which Furniture and vehicles: -€8,000
- Intangible fixed assets +€2,233
new in 2025: €2,233
- Reserves +€34,673
up €34,673 (+169%), from €20,498 to €55,171
- Other debts -€20,646
down €20,646 (-78.6%), from €26,253 to €5,607
- Accrued charges and deferred income -€4,781
down €4,781 (-78.0%), from €6,130 to €1,348
- Tax, wage and social debts +€3,742
up €3,742 (+22.5%), from €16,594 to €20,336
of which Taxes: +€3,742
- Gross operating margin +€26,779
up €26,779 (+92.5%), from €28,957 to €55,736
- Depreciation +€7,855
up €7,855 (+3,214%), from €244 to €8,100
- Taxes +€4,567
up €4,567 (+76.3%), from €5,984 to €10,551
- Financial charges +€1,251
up €1,251 (+6,469%), from €19 to €1,270
- Other operating charges -€1,070
down €1,070 (-77.6%), from €1,379 to €308
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 | €71,601 | €84,964 | +€13,362 | +18.7% |
| Fixed assets | 21/28 | €23,756 | €19,581 | -€4,175 | -17.6% |
| Intangible fixed assets | 21 | - | €2,233 | +€2,233 | |
| Tangible fixed assets | 22/27 | €23,756 | €17,348 | -€6,407 | -27.0% |
| Plant, machinery and equipment | 23 | - | €1,593 | +€1,593 | |
| Furniture and vehicles | 24 | €23,756 | €15,756 | -€8,000 | -33.7% |
| Current assets | 29/58 | €47,846 | €65,383 | +€17,537 | +36.7% |
| Amounts receivable within one year | 40/41 | €22,818 | €10,505 | -€12,313 | -54.0% |
| Trade receivables | 40 | €22,761 | €10,505 | -€12,256 | -53.8% |
| Other amounts receivable | 41 | €57 | €0 | -€57 | -100% |
| Cash at bank and in hand | 54/58 | €24,126 | €54,261 | +€30,135 | +125% |
| Deferred charges and accrued income | 490/1 | €902 | €616 | -€285 | -31.7% |
| Total equity and liabilities | 10/49 | €71,601 | €84,964 | +€13,362 | +18.7% |
| Equity | 10/15 | €22,498 | €57,171 | +€34,673 | +154% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €20,498 | €55,171 | +€34,673 | +169% |
| Distributable reserves | 133 | €20,498 | €55,171 | +€34,673 | +169% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €49,103 | €27,793 | -€21,311 | -43.4% |
| Amounts payable within one year | 42/48 | €42,974 | €26,444 | -€16,529 | -38.5% |
| Financial debts | 43 | €77 | €19 | -€57 | -75.2% |
| Credit institutions | 430/8 | €77 | €19 | -€57 | -75.2% |
| Trade debts | 44 | €50 | €483 | +€433 | +866% |
| Suppliers | 440/4 | €50 | €483 | +€433 | +866% |
| Taxes, remuneration and social security | 45 | €16,594 | €20,336 | +€3,742 | +22.5% |
| Taxes | 450/3 | €14,604 | €18,346 | +€3,742 | +25.6% |
| Remuneration and social security | 454/9 | €1,990 | €1,990 | = | 0.0% |
| Other amounts payable | 47/48 | €26,253 | €5,607 | -€20,646 | -78.6% |
| Accrued charges and deferred income | 492/3 | €6,130 | €1,348 | -€4,781 | -78.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €244 | €8,100 | +€7,855 | +3,214% |
| Other operating charges | 640/8 | €1,379 | €308 | -€1,070 | -77.6% |
| Gross operating margin | 9900 | €28,957 | €55,736 | +€26,779 | +92.5% |
| Operating profit (loss) | 9901 | €27,334 | €47,328 | +€19,994 | +73.1% |
| Financial charges | 65/66B | €19 | €1,270 | +€1,251 | +6,469% |
| Recurring financial charges | 65 | €19 | €1,270 | +€1,251 | +6,469% |
| Profit (loss) for the period before taxes | 9903 | €27,315 | €46,057 | +€18,743 | +68.6% |
| Income taxes | 67/77 | €5,984 | €10,551 | +€4,567 | +76.3% |
| Profit (loss) for the period | 9904 | €21,331 | €35,506 | +€14,175 | +66.5% |
| Profit (loss) for the period to be appropriated | 9905 | €21,331 | €35,506 | +€14,175 | +66.5% |
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.