CEDIPSO CONSULTING: 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.
CEDIPSO CONSULTING
Largest movements
- Cash -€8,597
down €8,597 (-90.6%), from €9,487 to €890
mainly Net result for the year (-€15,723) and Tax, wage and social debts (-€4,988)
- Receivables within one year -€5,168
down €5,168 (-47.1%), from €10,965 to €5,797
of which Trade receivables: -€5,596
- Tangible fixed assets -€1,006
down €1,006 (-35.7%), from €2,816 to €1,810
of which Furniture and vehicles: -€514
- Deferred charges and accrued income +€395
up €395 (+180.4%), from €219 to €614
- Profit (loss) carried forward -€15,723
down €15,723, from €1,573 to -€14,150
- Other debts +€8,423
up €8,423 (+90.5%), from €9,312 to €17,735
- Tax, wage and social debts -€4,988
down €4,988 (-83.3%), from €5,987 to €999
- Trade debts -€2,438
down €2,438 (-75.8%), from €3,215 to €777
- Accrued charges and deferred income +€350
up €350 (+87.5%), from €400 to €750
- Gross operating margin -€16,873
down €16,873, from €3,031 to -€13,842
- Taxes -€448
no longer reported in 2025 (was €448)
- Financial income -€331
no longer reported in 2025 (was €331)
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 | €23,487 | €9,111 | -€14,376 | -61.2% |
| Fixed assets | 21/28 | €2,816 | €1,810 | -€1,006 | -35.7% |
| Tangible fixed assets | 22/27 | €2,816 | €1,810 | -€1,006 | -35.7% |
| Furniture and vehicles | 24 | €1,043 | €529 | -€514 | -49.3% |
| Other tangible fixed assets | 26 | €1,773 | €1,281 | -€492 | -27.7% |
| Current assets | 29/58 | €20,671 | €7,301 | -€13,370 | -64.7% |
| Amounts receivable within one year | 40/41 | €10,965 | €5,797 | -€5,168 | -47.1% |
| Trade receivables | 40 | €10,913 | €5,317 | -€5,596 | -51.3% |
| Other amounts receivable | 41 | €52 | €480 | +€428 | +823.1% |
| Cash at bank and in hand | 54/58 | €9,487 | €890 | -€8,597 | -90.6% |
| Deferred charges and accrued income | 490/1 | €219 | €614 | +€395 | +180.4% |
| Total equity and liabilities | 10/49 | €23,487 | €9,111 | -€14,376 | -61.2% |
| Equity | 10/15 | €4,573 | -€11,150 | -€15,723 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,573 | -€14,150 | -€15,723 | |
| Amounts payable | 17/49 | €18,914 | €20,261 | +€1,347 | +7.1% |
| Amounts payable within one year | 42/48 | €18,514 | €19,511 | +€997 | +5.4% |
| Trade debts | 44 | €3,215 | €777 | -€2,438 | -75.8% |
| Suppliers | 440/4 | €3,215 | €777 | -€2,438 | -75.8% |
| Taxes, remuneration and social security | 45 | €5,987 | €999 | -€4,988 | -83.3% |
| Taxes | 450/3 | €5,987 | €999 | -€4,988 | -83.3% |
| Other amounts payable | 47/48 | €9,312 | €17,735 | +€8,423 | +90.5% |
| Accrued charges and deferred income | 492/3 | €400 | €750 | +€350 | +87.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,017 | €1,006 | -€11 | -1.1% |
| Other operating charges | 640/8 | €98 | €101 | +€3 | +3.1% |
| Gross operating margin | 9900 | €3,031 | -€13,842 | -€16,873 | |
| Operating profit (loss) | 9901 | €1,916 | -€14,949 | -€16,865 | |
| Financial income | 75/76B | €331 | - | -€331 | |
| Recurring financial income | 75 | €331 | - | -€331 | |
| Financial charges | 65/66B | €899 | €774 | -€125 | -13.9% |
| Recurring financial charges | 65 | €899 | €774 | -€125 | -13.9% |
| Profit (loss) for the period before taxes | 9903 | €1,348 | -€15,723 | -€17,071 | |
| Income taxes | 67/77 | €448 | - | -€448 | |
| Profit (loss) for the period | 9904 | €900 | -€15,723 | -€16,623 | |
| Profit (loss) for the period to be appropriated | 9905 | €900 | -€15,723 | -€16,623 |
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 6 October 2026 via checked.be.