CESKO 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.
CESKO Consulting
Largest movements
- Receivables within one year +€34,832
up €34,832 (+40.1%), from €86,899 to €121,731
of which Other amounts receivable: +€19,227
- Cash -€17,207
down €17,207 (-85.4%), from €20,140 to €2,933
mainly Receivables within one year (-€34,832) and Deferred charges and accrued income (-€14,948)
- Deferred charges and accrued income +€14,948
up €14,948 (+1,029%), from €1,452 to €16,400
- Profit (loss) carried forward +€16,730
up €16,730 (+88.1%), from €19,000 to €35,730
- Tax, wage and social debts +€11,974
up €11,974 (+63.6%), from €18,817 to €30,791
of which Taxes: +€6,904
- Trade debts +€3,351
up €3,351 (+5.2%), from €64,545 to €67,896
- Gross operating margin -€7,657
down €7,657 (-25.6%), from €29,898 to €22,241
- Taxes -€2,259
down €2,259 (-32.6%), from €6,926 to €4,667
- Other operating charges +€891
new in 2025: €891
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 | €109,342 | €141,631 | +€32,289 | +29.5% |
| Fixed assets | 21/28 | €851 | €567 | -€284 | -33.4% |
| Tangible fixed assets | 22/27 | €851 | €567 | -€284 | -33.4% |
| Furniture and vehicles | 24 | €851 | €567 | -€284 | -33.4% |
| Current assets | 29/58 | €108,491 | €141,064 | +€32,573 | +30.0% |
| Amounts receivable within one year | 40/41 | €86,899 | €121,731 | +€34,832 | +40.1% |
| Trade receivables | 40 | €86,246 | €101,851 | +€15,605 | +18.1% |
| Other amounts receivable | 41 | €653 | €19,880 | +€19,227 | +2,944% |
| Cash at bank and in hand | 54/58 | €20,140 | €2,933 | -€17,207 | -85.4% |
| Deferred charges and accrued income | 490/1 | €1,452 | €16,400 | +€14,948 | +1,029% |
| Total equity and liabilities | 10/49 | €109,342 | €141,631 | +€32,289 | +29.5% |
| Equity | 10/15 | €21,500 | €38,230 | +€16,730 | +77.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,000 | €35,730 | +€16,730 | +88.1% |
| Amounts payable | 17/49 | €87,842 | €103,401 | +€15,559 | +17.7% |
| Amounts payable within one year | 42/48 | €87,842 | €103,401 | +€15,559 | +17.7% |
| Trade debts | 44 | €64,545 | €67,896 | +€3,351 | +5.2% |
| Suppliers | 440/4 | €64,545 | €67,896 | +€3,351 | +5.2% |
| Taxes, remuneration and social security | 45 | €18,817 | €30,791 | +€11,974 | +63.6% |
| Taxes | 450/3 | €18,086 | €24,990 | +€6,904 | +38.2% |
| Remuneration and social security | 454/9 | €731 | €5,801 | +€5,070 | +694% |
| Other amounts payable | 47/48 | €4,480 | €4,714 | +€234 | +5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €284 | €284 | = | 0.0% |
| Other operating charges | 640/8 | - | €891 | +€891 | |
| Gross operating margin | 9900 | €29,898 | €22,241 | -€7,657 | -25.6% |
| Operating profit (loss) | 9901 | €29,614 | €21,066 | -€8,548 | -28.9% |
| Financial income | 75/76B | €50 | €306 | +€256 | +512% |
| Recurring financial income | 75 | €50 | €306 | +€256 | +512% |
| Financial charges | 65/66B | €63 | -€25 | -€88 | |
| Recurring financial charges | 65 | €63 | -€25 | -€88 | |
| Profit (loss) for the period before taxes | 9903 | €29,601 | €21,397 | -€8,204 | -27.7% |
| Income taxes | 67/77 | €6,926 | €4,667 | -€2,259 | -32.6% |
| Profit (loss) for the period | 9904 | €22,675 | €16,730 | -€5,945 | -26.2% |
| Profit (loss) for the period to be appropriated | 9905 | €22,675 | €16,730 | -€5,945 | -26.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.