CFP 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.
CFP Conseil
Largest movements
- Financial fixed assets -€242,297
down €242,297 (-100%), from €242,297 to €0
- Receivables within one year -€176,618
down €176,618 (-58.3%), from €302,928 to €126,310
- Profit (loss) carried forward -€319,882
down €319,882, from €292,326 to -€27,556
- Provisions -€205,661
no longer reported in 2023 (was €205,661)
- Tax, wage and social debts +€121,108
up €121,108 (+273%), from €44,293 to €165,401
- Debts after one year -€10,317
down €10,317 (-7.8%), from €131,972 to €121,655
- Taxes +€113,410
up €113,410 (+857%), from €13,229 to €126,639
- Financial charges -€15,313
down €15,313 (-80.1%), from €19,108 to €3,795
- Provisions +€2,235
no longer reported in 2023 (was -€2,235)
- Other operating charges +€1,664
up €1,664 (+462%), from €360 to €2,024
- Financial income -€1,349
down €1,349 (-12.6%), from €10,699 to €9,350
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €700,164 | €280,713 | -€419,451 | -59.9% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €397,236 | €153,018 | -€244,218 | -61.5% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €154,939 | €153,018 | -€1,921 | -1.2% |
| Land and buildings | 22 | €154,325 | €152,734 | -€1,591 | -1.0% |
| Furniture and vehicles | 24 | €614 | €284 | -€330 | -53.7% |
| Financial fixed assets | 28 | €242,297 | €0 | -€242,297 | -100% |
| Current assets | 29/58 | €302,928 | €127,695 | -€175,233 | -57.8% |
| Amounts receivable within one year | 40/41 | €302,928 | €126,310 | -€176,618 | -58.3% |
| Other amounts receivable | 41 | €302,928 | €126,310 | -€176,618 | -58.3% |
| Cash at bank and in hand | 54/58 | - | €1,385 | +€1,385 | |
| Total equity and liabilities | 10/49 | €700,164 | €280,713 | -€419,451 | -59.9% |
| Equity | 10/15 | €300,386 | -€19,496 | -€319,882 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €292,326 | -€27,556 | -€319,882 | |
| Provisions and deferred taxes | 16 | €205,661 | - | -€205,661 | |
| Provisions for liabilities and charges | 160/5 | €205,661 | - | -€205,661 | |
| Environmental obligations | 163 | €205,661 | - | -€205,661 | |
| Amounts payable | 17/49 | €194,117 | €300,209 | +€106,092 | +54.7% |
| Amounts payable after more than one year | 17 | €131,972 | €121,655 | -€10,317 | -7.8% |
| Financial debts | 170/4 | €131,972 | €121,655 | -€10,317 | -7.8% |
| Amounts payable within one year | 42/48 | €62,145 | €178,554 | +€116,409 | +187% |
| Current portion of amounts payable after more than one year | 42 | €13,767 | €10,318 | -€3,449 | -25.1% |
| Financial debts | 43 | €1,396 | - | -€1,396 | |
| Credit institutions | 430/8 | €1,396 | - | -€1,396 | |
| Taxes, remuneration and social security | 45 | €44,293 | €165,401 | +€121,108 | +273% |
| Taxes | 450/3 | €44,293 | €165,401 | +€121,108 | +273% |
| Other amounts payable | 47/48 | €2,689 | €2,835 | +€146 | +5.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,142 | €1,921 | -€221 | -10.3% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€2,235 | - | +€2,235 | |
| Other operating charges | 640/8 | €360 | €2,024 | +€1,664 | +462% |
| Non-recurring operating charges | 66A | - | €193,444 | +€193,444 | |
| Gross operating margin | 9900 | -€1,360 | -€1,409 | -€49 | -3.6% |
| Operating profit (loss) | 9901 | -€1,627 | -€198,798 | -€197,171 | -12,119% |
| Financial income | 75/76B | €10,699 | €9,350 | -€1,349 | -12.6% |
| Recurring financial income | 75 | €10,699 | €9,350 | -€1,349 | -12.6% |
| Financial charges | 65/66B | €19,108 | €3,795 | -€15,313 | -80.1% |
| Recurring financial charges | 65 | €19,108 | €3,795 | -€15,313 | -80.1% |
| Profit (loss) for the period before taxes | 9903 | -€10,036 | -€193,243 | -€183,207 | -1,825% |
| Income taxes | 67/77 | €13,229 | €126,639 | +€113,410 | +857% |
| Profit (loss) for the period | 9904 | -€23,265 | -€319,882 | -€296,617 | -1,275% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,265 | -€319,882 | -€296,617 | -1,275% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.