CG & CO 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.
CG & CO CONSULTING
Largest movements
- Cash +€17,393
up €17,393 (+61.7%), from €28,193 to €45,587
mainly Net result for the year (+€20,258) and Receivables within one year (+€12,419)
- Receivables within one year -€12,419
down €12,419 (-51.5%), from €24,133 to €11,714
of which Trade receivables: -€13,292
- Tangible fixed assets -€8,400
down €8,400 (-28.2%), from €29,745 to €21,345
of which Leasing and similar rights: -€8,127
- Profit (loss) carried forward +€20,258
up €20,258 (+86.7%), from €23,354 to €43,612
- Other debts -€12,785
down €12,785 (-100%), from €12,785 to €0
- Tax, wage and social debts -€5,535
down €5,535 (-25.7%), from €21,538 to €16,003
of which Remuneration and social security: -€4,652
- Debts after one year -€5,441
down €5,441 (-31.9%), from €17,039 to €11,598
- Gross operating margin -€2,562
down €2,562 (-6.5%), from €39,329 to €36,767
- Depreciation +€1,299
up €1,299 (+17.6%), from €7,398 to €8,697
- Other operating charges -€644
down €644 (-43.1%), from €1,495 to €851
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 | €83,425 | €79,784 | -€3,641 | -4.4% |
| Formation expenses | 20 | €1,216 | €918 | -€297 | -24.5% |
| Fixed assets | 21/28 | €29,745 | €21,345 | -€8,400 | -28.2% |
| Tangible fixed assets | 22/27 | €29,745 | €21,345 | -€8,400 | -28.2% |
| Furniture and vehicles | 24 | €593 | €321 | -€272 | -45.9% |
| Leasing and similar rights | 25 | €29,151 | €21,024 | -€8,127 | -27.9% |
| Current assets | 29/58 | €52,465 | €57,521 | +€5,056 | +9.6% |
| Amounts receivable within one year | 40/41 | €24,133 | €11,714 | -€12,419 | -51.5% |
| Trade receivables | 40 | €24,121 | €10,830 | -€13,292 | -55.1% |
| Other amounts receivable | 41 | €12 | €884 | +€872 | +7,251% |
| Cash at bank and in hand | 54/58 | €28,193 | €45,587 | +€17,393 | +61.7% |
| Deferred charges and accrued income | 490/1 | €138 | €220 | +€82 | +59.4% |
| Total equity and liabilities | 10/49 | €83,425 | €79,784 | -€3,641 | -4.4% |
| Equity | 10/15 | €26,354 | €46,612 | +€20,258 | +76.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,354 | €43,612 | +€20,258 | +86.7% |
| Amounts payable | 17/49 | €57,071 | €33,173 | -€23,898 | -41.9% |
| Amounts payable after more than one year | 17 | €17,039 | €11,598 | -€5,441 | -31.9% |
| Financial debts | 170/4 | €17,039 | €11,598 | -€5,441 | -31.9% |
| Amounts payable within one year | 42/48 | €40,032 | €21,574 | -€18,458 | -46.1% |
| Current portion of amounts payable after more than one year | 42 | €5,360 | €5,441 | +€80 | +1.5% |
| Trade debts | 44 | €349 | €131 | -€218 | -62.4% |
| Suppliers | 440/4 | €349 | €131 | -€218 | -62.4% |
| Taxes, remuneration and social security | 45 | €21,538 | €16,003 | -€5,535 | -25.7% |
| Taxes | 450/3 | €15,688 | €14,805 | -€883 | -5.6% |
| Remuneration and social security | 454/9 | €5,850 | €1,198 | -€4,652 | -79.5% |
| Other amounts payable | 47/48 | €12,785 | €0 | -€12,785 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,398 | €8,697 | +€1,299 | +17.6% |
| Other operating charges | 640/8 | €1,495 | €851 | -€644 | -43.1% |
| Gross operating margin | 9900 | €39,329 | €36,767 | -€2,562 | -6.5% |
| Operating profit (loss) | 9901 | €30,435 | €27,219 | -€3,217 | -10.6% |
| Financial charges | 65/66B | €651 | €423 | -€229 | -35.1% |
| Recurring financial charges | 65 | €651 | €423 | -€229 | -35.1% |
| Profit (loss) for the period before taxes | 9903 | €29,784 | €26,796 | -€2,988 | -10.0% |
| Income taxes | 67/77 | €6,430 | €6,538 | +€109 | +1.7% |
| Profit (loss) for the period | 9904 | €23,354 | €20,258 | -€3,096 | -13.3% |
| Profit (loss) for the period to be appropriated | 9905 | €23,354 | €20,258 | -€3,096 | -13.3% |
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 22 October 2026 via checked.be.