CEP 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.
CEP CONSULTING
Largest movements
- Receivables after one year -€23,476
no longer reported in 2025 (was €23,476)
of which Other amounts receivable: -€17,668
- Cash +€12,606
new in 2025: €12,606
mainly Receivables after one year (+€23,476) and Other debts (+€16,932)
- Receivables within one year +€9,126
new in 2025: €9,126
of which Trade receivables: +€8,862
- Tangible fixed assets +€673
new in 2025: €673
- Other debts +€16,932
up €16,932 (+182%), from €9,307 to €26,239
- Profit (loss) carried forward -€14,824
down €14,824, from €4,874 to -€9,949
- Tax, wage and social debts -€3,104
down €3,104 (-41.9%), from €7,411 to €4,308
- Turnover -€40,698
no longer reported in 2025 (was €40,698)
- Purchases and services -€30,458
no longer reported in 2025 (was €30,458)
- Gross operating margin -€23,610
down €23,610, from €10,240 to -€13,370
- Other operating charges -€2,946
down €2,946 (-80.7%), from €3,651 to €705
- Taxes -€1,331
down €1,331 (-77.6%), from €1,715 to €384
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 | €23,592 | €22,650 | -€942 | -4.0% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | - | €673 | +€673 | |
| Tangible fixed assets | 22/27 | - | €673 | +€673 | |
| Furniture and vehicles | 24 | - | €673 | +€673 | |
| Current assets | 29/58 | €23,592 | €21,978 | -€1,614 | -6.8% |
| Amounts receivable after more than one year | 29 | €23,476 | - | -€23,476 | |
| Trade receivables | 290 | €5,808 | - | -€5,808 | |
| Other amounts receivable | 291 | €17,668 | - | -€17,668 | |
| Amounts receivable within one year | 40/41 | - | €9,126 | +€9,126 | |
| Trade receivables | 40 | - | €8,862 | +€8,862 | |
| Other amounts receivable | 41 | - | €264 | +€264 | |
| Cash at bank and in hand | 54/58 | - | €12,606 | +€12,606 | |
| Deferred charges and accrued income | 490/1 | €116 | €246 | +€130 | +112% |
| Total equity and liabilities | 10/49 | €23,592 | €22,650 | -€942 | -4.0% |
| Equity | 10/15 | €6,874 | -€7,949 | -€14,824 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,874 | -€9,949 | -€14,824 | |
| Amounts payable | 17/49 | €16,718 | €30,600 | +€13,882 | +83.0% |
| Amounts payable within one year | 42/48 | €16,718 | €30,592 | +€13,874 | +83.0% |
| Trade debts | 44 | - | €45 | +€45 | |
| Suppliers | 440/4 | - | €45 | +€45 | |
| Taxes, remuneration and social security | 45 | €7,411 | €4,308 | -€3,104 | -41.9% |
| Taxes | 450/3 | €7,411 | €4,308 | -€3,104 | -41.9% |
| Other amounts payable | 47/48 | €9,307 | €26,239 | +€16,932 | +182% |
| Accrued charges and deferred income | 492/3 | - | €8 | +€8 | |
| Turnover | 70 | €40,698 | - | -€40,698 | |
| Goods, raw materials, services and sundry goods | 60/61 | €30,458 | - | -€30,458 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €323 | +€323 | |
| Other operating charges | 640/8 | €3,651 | €705 | -€2,946 | -80.7% |
| Gross operating margin | 9900 | €10,240 | -€13,370 | -€23,610 | |
| Operating profit (loss) | 9901 | €6,589 | -€14,398 | -€20,987 | |
| Financial charges | 65/66B | - | €42 | +€42 | |
| Recurring financial charges | 65 | - | €42 | +€42 | |
| Profit (loss) for the period before taxes | 9903 | €6,589 | -€14,440 | -€21,029 | |
| Transfer from deferred taxes | 780 | - | €0 | = | |
| Transfer to deferred taxes | 680 | - | €0 | = | |
| Income taxes | 67/77 | €1,715 | €384 | -€1,331 | -77.6% |
| Profit (loss) for the period | 9904 | €4,874 | -€14,824 | -€19,698 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,874 | -€14,824 | -€19,698 |
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 22 October 2026 via checked.be.