CG Audit & Management: 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.
CG Audit & Management
Largest movements
- Receivables within one year -€14,092
down €14,092 (-20.0%), from €70,596 to €56,504
of which Trade receivables: -€14,417
- Tangible fixed assets +€5,914
up €5,914 (+120%), from €4,915 to €10,829
of which Other tangible fixed assets: +€6,248
- Cash -€5,230
down €5,230 (-54.6%), from €9,578 to €4,348
mainly Contributions, distributions and other (-€38,349) and Investment in fixed assets (net) (-€8,690)
- Other debts -€7,489
down €7,489 (-15.0%), from €49,788 to €42,299
- Tax, wage and social debts -€5,455
down €5,455 (-30.8%), from €17,736 to €12,280
- Trade debts -€2,943
down €2,943 (-40.8%), from €7,221 to €4,278
- Current portion of long-term debt +€2,000
up €2,000 (+25.0%), from €8,000 to €10,000
- Gross operating margin -€10,768
down €10,768 (-14.8%), from €72,877 to €62,110
- Taxes -€3,270
down €3,270 (-16.6%), from €19,736 to €16,466
- Financial charges +€813
up €813 (+46.2%), from €1,761 to €2,574
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 | €87,745 | €73,858 | -€13,887 | -15.8% |
| Fixed assets | 21/28 | €4,915 | €10,829 | +€5,914 | +120% |
| Tangible fixed assets | 22/27 | €4,915 | €10,829 | +€5,914 | +120% |
| Furniture and vehicles | 24 | €334 | - | -€334 | |
| Other tangible fixed assets | 26 | €4,581 | €10,829 | +€6,248 | +136% |
| Current assets | 29/58 | €82,829 | €63,028 | -€19,801 | -23.9% |
| Amounts receivable within one year | 40/41 | €70,596 | €56,504 | -€14,092 | -20.0% |
| Trade receivables | 40 | €27,243 | €12,827 | -€14,417 | -52.9% |
| Other amounts receivable | 41 | €43,353 | €43,677 | +€325 | +0.7% |
| Cash at bank and in hand | 54/58 | €9,578 | €4,348 | -€5,230 | -54.6% |
| Deferred charges and accrued income | 490/1 | €2,655 | €2,176 | -€479 | -18.0% |
| Total equity and liabilities | 10/49 | €87,745 | €73,858 | -€13,887 | -15.8% |
| Equity | 10/15 | €5,000 | €5,000 | = | 0.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Amounts payable | 17/49 | €82,745 | €68,858 | -€13,887 | -16.8% |
| Amounts payable within one year | 42/48 | €82,745 | €68,858 | -€13,887 | -16.8% |
| Current portion of amounts payable after more than one year | 42 | €8,000 | €10,000 | +€2,000 | +25.0% |
| Trade debts | 44 | €7,221 | €4,278 | -€2,943 | -40.8% |
| Suppliers | 440/4 | €7,221 | €4,278 | -€2,943 | -40.8% |
| Taxes, remuneration and social security | 45 | €17,736 | €12,280 | -€5,455 | -30.8% |
| Taxes | 450/3 | €17,736 | €12,280 | -€5,455 | -30.8% |
| Other amounts payable | 47/48 | €49,788 | €42,299 | -€7,489 | -15.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,324 | €2,776 | -€548 | -16.5% |
| Other operating charges | 640/8 | €2,219 | €1,944 | -€274 | -12.4% |
| Gross operating margin | 9900 | €72,877 | €62,110 | -€10,768 | -14.8% |
| Operating profit (loss) | 9901 | €67,335 | €57,389 | -€9,946 | -14.8% |
| Financial charges | 65/66B | €1,761 | €2,574 | +€813 | +46.2% |
| Recurring financial charges | 65 | €1,761 | €2,574 | +€813 | +46.2% |
| Profit (loss) for the period before taxes | 9903 | €65,574 | €54,815 | -€10,759 | -16.4% |
| Income taxes | 67/77 | €19,736 | €16,466 | -€3,270 | -16.6% |
| Profit (loss) for the period | 9904 | €45,838 | €38,349 | -€7,489 | -16.3% |
| Profit (loss) for the period to be appropriated | 9905 | €45,838 | €38,349 | -€7,489 | -16.3% |
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 20 October 2026 via checked.be.