CF CONSEIL: 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.
CF CONSEIL
Largest movements
- Tangible fixed assets -€7,643
down €7,643 (-32.4%), from €23,625 to €15,982
of which Other tangible fixed assets: -€4,600
- Receivables within one year +€7,247
up €7,247 (+255%), from €2,837 to €10,084
- Cash -€3,639
down €3,639 (-31.4%), from €11,587 to €7,948
mainly Other debts (-€12,164) and Receivables within one year (-€7,247)
- Intangible fixed assets -€1,000
down €1,000 (-12.5%), from €8,000 to €7,000
- Other debts -€12,164
down €12,164 (-68.0%), from €17,889 to €5,725
- Tax, wage and social debts +€9,913
up €9,913 (+88.4%), from €11,219 to €21,133
of which Taxes: +€6,231
- Debts after one year -€2,352
no longer reported in 2025 (was €2,352)
- Current portion of long-term debt -€2,122
down €2,122 (-47.4%), from €4,474 to €2,352
- Profit (loss) carried forward +€1,150
up €1,150 (+13.1%), from €8,791 to €9,941
- Gross operating margin +€6,813
up €6,813 (+21.4%), from €31,863 to €38,676
- Staff costs +€6,426
up €6,426 (+33.4%), from €19,233 to €25,659
- Taxes +€1,686
new in 2025: €1,686
- Financial charges -€435
down €435 (-39.5%), from €1,101 to €666
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 | €46,221 | €41,185 | -€5,036 | -10.9% |
| Fixed assets | 21/28 | €31,797 | €23,154 | -€8,643 | -27.2% |
| Intangible fixed assets | 21 | €8,000 | €7,000 | -€1,000 | -12.5% |
| Tangible fixed assets | 22/27 | €23,625 | €15,982 | -€7,643 | -32.4% |
| Plant, machinery and equipment | 23 | €854 | €251 | -€603 | -70.6% |
| Furniture and vehicles | 24 | €9,353 | €6,913 | -€2,440 | -26.1% |
| Other tangible fixed assets | 26 | €13,417 | €8,817 | -€4,600 | -34.3% |
| Financial fixed assets | 28 | €172 | €172 | = | 0.0% |
| Current assets | 29/58 | €14,424 | €18,032 | +€3,607 | +25.0% |
| Amounts receivable within one year | 40/41 | €2,837 | €10,084 | +€7,247 | +255% |
| Trade receivables | 40 | €2,837 | €10,084 | +€7,247 | +255% |
| Cash at bank and in hand | 54/58 | €11,587 | €7,948 | -€3,639 | -31.4% |
| Total equity and liabilities | 10/49 | €46,221 | €41,185 | -€5,036 | -10.9% |
| Equity | 10/15 | €9,791 | €10,941 | +€1,150 | +11.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,791 | €9,941 | +€1,150 | +13.1% |
| Amounts payable | 17/49 | €36,431 | €30,244 | -€6,186 | -17.0% |
| Amounts payable after more than one year | 17 | €2,352 | - | -€2,352 | |
| Financial debts | 170/4 | €2,352 | - | -€2,352 | |
| Amounts payable within one year | 42/48 | €34,079 | €30,244 | -€3,834 | -11.3% |
| Current portion of amounts payable after more than one year | 42 | €4,474 | €2,352 | -€2,122 | -47.4% |
| Trade debts | 44 | €496 | €1,035 | +€539 | +109% |
| Suppliers | 440/4 | €496 | €1,035 | +€539 | +109% |
| Taxes, remuneration and social security | 45 | €11,219 | €21,133 | +€9,913 | +88.4% |
| Taxes | 450/3 | €2,939 | €9,170 | +€6,231 | +212% |
| Remuneration and social security | 454/9 | €8,280 | €11,962 | +€3,682 | +44.5% |
| Other amounts payable | 47/48 | €17,889 | €5,725 | -€12,164 | -68.0% |
| Remuneration, social security and pensions | 62 | €19,233 | €25,659 | +€6,426 | +33.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,643 | €8,643 | = | 0.0% |
| Other operating charges | 640/8 | €1,040 | €984 | -€57 | -5.4% |
| Gross operating margin | 9900 | €31,863 | €38,676 | +€6,813 | +21.4% |
| Operating profit (loss) | 9901 | €2,946 | €3,390 | +€444 | +15.1% |
| Financial income | 75/76B | - | €112 | +€112 | |
| Recurring financial income | 75 | - | €61 | +€61 | |
| Non-recurring financial income | 76B | - | €52 | +€52 | |
| Financial charges | 65/66B | €1,101 | €666 | -€435 | -39.5% |
| Recurring financial charges | 65 | €1,101 | €666 | -€435 | -39.5% |
| Profit (loss) for the period before taxes | 9903 | €1,845 | €2,836 | +€991 | +53.7% |
| Income taxes | 67/77 | - | €1,686 | +€1,686 | |
| Profit (loss) for the period | 9904 | €1,845 | €1,150 | -€695 | -37.7% |
| Profit (loss) for the period to be appropriated | 9905 | €1,845 | €1,150 | -€695 | -37.7% |
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 16 October 2026 via checked.be.