CFP 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.
CFP CONSULTING
Largest movements
- Tangible fixed assets +€117,152
up €117,152 (+34.3%), from €341,773 to €458,925
of which Furniture and vehicles: +€123,326
- Cash -€51,724
down €51,724 (-45.0%), from €114,816 to €63,092
mainly Investment in fixed assets (net) (-€165,454) and Contributions, distributions and other (-€40,000)
- Deferred charges and accrued income +€10,245
up €10,245 (+118.5%), from €8,649 to €18,894
- Other debts +€31,622
up €31,622 (+37.1%), from €85,201 to €116,824
- Reserves +€30,960
up €30,960 (+5.2%), from €593,908 to €624,868
of which Distributable reserves: +€30,960
- Tax, wage and social debts +€11,085
up €11,085 (+36.7%), from €30,232 to €41,318
of which Taxes: +€10,577
- Debts after one year -€9,627
down €9,627 (-9.3%), from €103,679 to €94,052
- Gross operating margin +€44,281
up €44,281 (+15.5%), from €286,559 to €330,840
- Depreciation +€23,419
up €23,419 (+93.4%), from €25,063 to €48,482
- Staff costs +€18,119
up €18,119 (+12.2%), from €149,021 to €167,139
- Taxes +€3,916
up €3,916 (+14.7%), from €26,662 to €30,578
- Financial charges +€3,848
up €3,848 (+96.4%), from €3,991 to €7,839
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.
Cash bridge derived
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 | €867,860 | €941,806 | +€73,946 | +8.5% |
| Fixed assets | 21/28 | €350,208 | €467,181 | +€116,972 | +33.4% |
| Intangible fixed assets | 21 | €208 | €28 | -€180 | -86.5% |
| Tangible fixed assets | 22/27 | €341,773 | €458,925 | +€117,152 | +34.3% |
| Land and buildings | 22 | €289,515 | €283,882 | -€5,633 | -1.9% |
| Plant, machinery and equipment | 23 | €17,089 | €17,018 | -€71 | -0.4% |
| Furniture and vehicles | 24 | €30,541 | €153,868 | +€123,326 | +403.8% |
| Other tangible fixed assets | 26 | €4,628 | €4,158 | -€470 | -10.2% |
| Financial fixed assets | 28 | €8,227 | €8,227 | = | 0.0% |
| Current assets | 29/58 | €517,652 | €474,625 | -€43,026 | -8.3% |
| Amounts receivable within one year | 40/41 | €49,186 | €47,593 | -€1,593 | -3.2% |
| Trade receivables | 40 | €45,496 | €47,565 | +€2,069 | +4.5% |
| Other amounts receivable | 41 | €3,690 | €28 | -€3,663 | -99.3% |
| Current investments | 50/53 | €345,000 | €345,046 | +€46 | 0.0% |
| Cash at bank and in hand | 54/58 | €114,816 | €63,092 | -€51,724 | -45.0% |
| Deferred charges and accrued income | 490/1 | €8,649 | €18,894 | +€10,245 | +118.5% |
| Total equity and liabilities | 10/49 | €867,860 | €941,806 | +€73,946 | +8.5% |
| Equity | 10/15 | €612,508 | €643,468 | +€30,960 | +5.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €593,908 | €624,868 | +€30,960 | +5.2% |
| Non-distributable reserves | 130/1 | €245,000 | €245,000 | = | 0.0% |
| Own shares acquired | 1312 | €245,000 | €245,000 | = | 0.0% |
| Distributable reserves | 133 | €348,908 | €379,868 | +€30,960 | +8.9% |
| Amounts payable | 17/49 | €255,352 | €298,338 | +€42,986 | +16.8% |
| Amounts payable after more than one year | 17 | €103,679 | €94,052 | -€9,627 | -9.3% |
| Financial debts | 170/4 | €103,679 | €94,052 | -€9,627 | -9.3% |
| Amounts payable within one year | 42/48 | €151,607 | €199,899 | +€48,293 | +31.9% |
| Current portion of amounts payable after more than one year | 42 | €14,404 | €14,564 | +€159 | +1.1% |
| Financial debts | 43 | €3,680 | €863 | -€2,817 | -76.5% |
| Credit institutions | 430/8 | €3,680 | €863 | -€2,817 | -76.5% |
| Trade debts | 44 | €18,089 | €26,331 | +€8,243 | +45.6% |
| Suppliers | 440/4 | €18,089 | €26,331 | +€8,243 | +45.6% |
| Taxes, remuneration and social security | 45 | €30,232 | €41,318 | +€11,085 | +36.7% |
| Taxes | 450/3 | €16,462 | €27,039 | +€10,577 | +64.3% |
| Remuneration and social security | 454/9 | €13,771 | €14,279 | +€508 | +3.7% |
| Other amounts payable | 47/48 | €85,201 | €116,824 | +€31,622 | +37.1% |
| Accrued charges and deferred income | 492/3 | €66 | €4,387 | +€4,321 | +6576.8% |
| Remuneration, social security and pensions | 62 | €149,021 | €167,139 | +€18,119 | +12.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,063 | €48,482 | +€23,419 | +93.4% |
| Other operating charges | 640/8 | €5,617 | €7,640 | +€2,023 | +36.0% |
| Non-recurring operating charges | 66A | €2,140 | - | -€2,140 | |
| Gross operating margin | 9900 | €286,559 | €330,840 | +€44,281 | +15.5% |
| Operating profit (loss) | 9901 | €104,719 | €107,579 | +€2,861 | +2.7% |
| Financial income | 75/76B | €799 | €1,798 | +€999 | +125.0% |
| Recurring financial income | 75 | €799 | €1,798 | +€999 | +125.0% |
| Financial charges | 65/66B | €3,991 | €7,839 | +€3,848 | +96.4% |
| Recurring financial charges | 65 | €3,991 | €7,839 | +€3,848 | +96.4% |
| Profit (loss) for the period before taxes | 9903 | €101,527 | €101,538 | +€11 | 0.0% |
| Income taxes | 67/77 | €26,662 | €30,578 | +€3,916 | +14.7% |
| Profit (loss) for the period | 9904 | €74,865 | €70,960 | -€3,905 | -5.2% |
| Profit (loss) for the period to be appropriated | 9905 | €74,865 | €70,960 | -€3,905 | -5.2% |
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 10 October 2026 via checked.be.