CENTAUR 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.
CENTAUR CONSULTING
Largest movements
- Cash -€24,449
down €24,449 (-12.1%), from €201,498 to €177,049
mainly Investment in fixed assets (net) (-€26,628) and Trade debts (-€21,923)
- Tangible fixed assets +€21,264
up €21,264 (+91.6%), from €23,218 to €44,482
of which Land and buildings: +€22,970
- Receivables within one year -€4,319
down €4,319 (-14.3%), from €30,280 to €25,961
of which Trade receivables: -€2,517
- Trade debts -€21,923
down €21,923 (-86.2%), from €25,434 to €3,511
- Profit (loss) carried forward +€18,101
up €18,101 (+34.3%), from -€52,802 to -€34,701
- Gross operating margin +€73,344
up €73,344, from -€46,078 to €27,265
- Depreciation +€2,236
up €2,236 (+71.5%), from €3,128 to €5,364
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 | €259,256 | €253,939 | -€5,317 | -2.1% |
| Fixed assets | 21/28 | €23,318 | €44,582 | +€21,264 | +91.2% |
| Tangible fixed assets | 22/27 | €23,218 | €44,482 | +€21,264 | +91.6% |
| Land and buildings | 22 | - | €22,970 | +€22,970 | |
| Plant, machinery and equipment | 23 | €3,581 | €2,483 | -€1,098 | -30.7% |
| Furniture and vehicles | 24 | €4,807 | €5,759 | +€952 | +19.8% |
| Other tangible fixed assets | 26 | €14,830 | €13,270 | -€1,560 | -10.5% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €235,938 | €209,357 | -€26,581 | -11.3% |
| Amounts receivable within one year | 40/41 | €30,280 | €25,961 | -€4,319 | -14.3% |
| Trade receivables | 40 | €18,295 | €15,778 | -€2,517 | -13.8% |
| Other amounts receivable | 41 | €11,985 | €10,183 | -€1,802 | -15.0% |
| Cash at bank and in hand | 54/58 | €201,498 | €177,049 | -€24,449 | -12.1% |
| Deferred charges and accrued income | 490/1 | €4,160 | €6,347 | +€2,188 | +52.6% |
| Total equity and liabilities | 10/49 | €259,256 | €253,939 | -€5,317 | -2.1% |
| Equity | 10/15 | €202,168 | €220,269 | +€18,101 | +9.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €242,570 | €242,570 | = | 0.0% |
| Distributable reserves | 133 | €242,570 | €242,570 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€52,802 | -€34,701 | +€18,101 | +34.3% |
| Amounts payable | 17/49 | €57,088 | €33,670 | -€23,418 | -41.0% |
| Amounts payable within one year | 42/48 | €55,329 | €31,996 | -€23,332 | -42.2% |
| Trade debts | 44 | €25,434 | €3,511 | -€21,923 | -86.2% |
| Suppliers | 440/4 | €25,434 | €3,511 | -€21,923 | -86.2% |
| Taxes, remuneration and social security | 45 | - | €860 | +€860 | |
| Taxes | 450/3 | - | €860 | +€860 | |
| Other amounts payable | 47/48 | €29,895 | €27,625 | -€2,270 | -7.6% |
| Accrued charges and deferred income | 492/3 | €1,759 | €1,673 | -€86 | -4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,128 | €5,364 | +€2,236 | +71.5% |
| Other operating charges | 640/8 | €1,348 | €1,570 | +€222 | +16.4% |
| Gross operating margin | 9900 | -€46,078 | €27,265 | +€73,344 | |
| Operating profit (loss) | 9901 | -€50,555 | €20,331 | +€70,886 | |
| Financial income | 75/76B | €0 | €40 | +€40 | +13,786% |
| Recurring financial income | 75 | €0 | €40 | +€40 | +13,786% |
| Financial charges | 65/66B | €1,993 | €1,953 | -€40 | -2.0% |
| Recurring financial charges | 65 | €1,993 | €1,953 | -€40 | -2.0% |
| Profit (loss) for the period before taxes | 9903 | -€52,548 | €18,418 | +€70,966 | |
| Income taxes | 67/77 | €254 | €317 | +€64 | +25.0% |
| Profit (loss) for the period | 9904 | -€52,802 | €18,101 | +€70,903 | |
| Profit (loss) for the period to be appropriated | 9905 | -€52,802 | €18,101 | +€70,903 |
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 24 October 2026 via checked.be.