CERL 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.
CERL CONSULTING
Largest movements
- Cash +€6,922
up €6,922 (+14.0%), from €49,566 to €56,489
mainly Net result for the year (+€7,987) and Tax, wage and social debts (+€4,647)
- Receivables within one year +€4,367
up €4,367 (+452%), from €965 to €5,333
of which Other amounts receivable: +€2,520
- Deferred charges and accrued income -€2,289
down €2,289 (-84.5%), from €2,710 to €421
- Reserves +€7,500
up €7,500 (+28.3%), from €26,500 to €34,000
- Other debts -€6,237
no longer reported in 2025 (was €6,237)
- Tax, wage and social debts +€4,647
up €4,647 (+30.1%), from €15,415 to €20,062
of which Taxes: +€5,546
- Trade debts +€2,580
new in 2025: €2,580
- Gross operating margin -€25,414
down €25,414 (-56.1%), from €45,269 to €19,855
- Taxes -€8,905
down €8,905 (-56.9%), from €15,655 to €6,750
- Financial charges +€2,892
up €2,892 (+181%), from €1,594 to €4,485
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 | €54,242 | €63,242 | +€9,000 | +16.6% |
| Fixed assets | 21/28 | €1,000 | €1,000 | = | 0.0% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €53,242 | €62,242 | +€9,000 | +16.9% |
| Amounts receivable within one year | 40/41 | €965 | €5,333 | +€4,367 | +452% |
| Trade receivables | 40 | €913 | €2,761 | +€1,848 | +202% |
| Other amounts receivable | 41 | €52 | €2,572 | +€2,520 | +4,831% |
| Cash at bank and in hand | 54/58 | €49,566 | €56,489 | +€6,922 | +14.0% |
| Deferred charges and accrued income | 490/1 | €2,710 | €421 | -€2,289 | -84.5% |
| Total equity and liabilities | 10/49 | €54,242 | €63,242 | +€9,000 | +16.6% |
| Equity | 10/15 | €32,589 | €40,576 | +€7,987 | +24.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €26,500 | €34,000 | +€7,500 | +28.3% |
| Distributable reserves | 133 | €26,500 | €34,000 | +€7,500 | +28.3% |
| Profit (loss) carried forward | 14 | €1,089 | €1,576 | +€487 | +44.7% |
| Amounts payable | 17/49 | €21,653 | €22,666 | +€1,013 | +4.7% |
| Amounts payable within one year | 42/48 | €21,653 | €22,642 | +€989 | +4.6% |
| Trade debts | 44 | - | €2,580 | +€2,580 | |
| Suppliers | 440/4 | - | €2,580 | +€2,580 | |
| Taxes, remuneration and social security | 45 | €15,415 | €20,062 | +€4,647 | +30.1% |
| Taxes | 450/3 | €14,516 | €20,062 | +€5,546 | +38.2% |
| Remuneration and social security | 454/9 | €900 | - | -€900 | |
| Other amounts payable | 47/48 | €6,237 | - | -€6,237 | |
| Accrued charges and deferred income | 492/3 | - | €24 | +€24 | |
| Other operating charges | 640/8 | €435 | €633 | +€197 | +45.3% |
| Gross operating margin | 9900 | €45,269 | €19,855 | -€25,414 | -56.1% |
| Operating profit (loss) | 9901 | €44,834 | €19,222 | -€25,611 | -57.1% |
| Financial income | 75/76B | €4 | - | -€4 | |
| Recurring financial income | 75 | €4 | - | -€4 | |
| Financial charges | 65/66B | €1,594 | €4,485 | +€2,892 | +181% |
| Recurring financial charges | 65 | €1,594 | €4,485 | +€2,892 | +181% |
| Profit (loss) for the period before taxes | 9903 | €43,244 | €14,737 | -€28,507 | -65.9% |
| Income taxes | 67/77 | €15,655 | €6,750 | -€8,905 | -56.9% |
| Profit (loss) for the period | 9904 | €27,589 | €7,987 | -€19,602 | -71.0% |
| Profit (loss) for the period to be appropriated | 9905 | €27,589 | €7,987 | -€19,602 | -71.0% |
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 17 October 2026 via checked.be.