CG 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.
CG CONSEIL
Largest movements
- Receivables within one year +€144,943
up €144,943 (+164%), from €88,313 to €233,256
of which Trade receivables: +€143,608
- Cash +€70,526
up €70,526 (+18.7%), from €378,063 to €448,589
mainly Net result for the year (+€192,549) and Depreciation (+€64,089)
- Tangible fixed assets -€43,127
down €43,127 (-5.4%), from €805,183 to €762,056
of which Land and buildings: -€53,443
- Reserves +€192,540
up €192,540 (+37.6%), from €511,900 to €704,440
of which Distributable reserves: +€192,540
- Debts after one year -€45,814
down €45,814 (-12.3%), from €373,372 to €327,558
- Tax, wage and social debts +€20,845
up €20,845 (+52.9%), from €39,405 to €60,250
of which Taxes: +€21,238
- Gross operating margin +€159,382
up €159,382 (+62.1%), from €256,474 to €415,856
- Taxes +€55,759
up €55,759 (+251%), from €22,245 to €78,004
- Financial income -€15,902
down €15,902 (-96.5%), from €16,484 to €582
of which Non-recurring financial income: -€15,902
- Staff costs -€12,846
down €12,846 (-17.8%), from €72,023 to €59,177
- Depreciation -€8,593
down €8,593 (-11.8%), from €72,682 to €64,089
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,272,880 | €1,444,116 | +€171,236 | +13.5% |
| Fixed assets | 21/28 | €805,398 | €762,271 | -€43,127 | -5.4% |
| Tangible fixed assets | 22/27 | €805,183 | €762,056 | -€43,127 | -5.4% |
| Land and buildings | 22 | €768,383 | €714,940 | -€53,443 | -7.0% |
| Furniture and vehicles | 24 | €18,566 | €30,851 | +€12,285 | +66.2% |
| Other tangible fixed assets | 26 | €18,234 | €16,265 | -€1,969 | -10.8% |
| Financial fixed assets | 28 | €215 | €215 | = | 0.0% |
| Current assets | 29/58 | €467,482 | €681,845 | +€214,363 | +45.9% |
| Amounts receivable within one year | 40/41 | €88,313 | €233,256 | +€144,943 | +164% |
| Trade receivables | 40 | €87,685 | €231,293 | +€143,608 | +164% |
| Other amounts receivable | 41 | €628 | €1,963 | +€1,335 | +213% |
| Cash at bank and in hand | 54/58 | €378,063 | €448,589 | +€70,526 | +18.7% |
| Deferred charges and accrued income | 490/1 | €1,106 | - | -€1,106 | |
| Total equity and liabilities | 10/49 | €1,272,880 | €1,444,116 | +€171,236 | +13.5% |
| Equity | 10/15 | €774,600 | €966,568 | +€191,968 | +24.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €511,900 | €704,440 | +€192,540 | +37.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €510,040 | €702,580 | +€192,540 | +37.7% |
| Profit (loss) carried forward | 14 | €241,559 | €241,569 | +€10 | 0.0% |
| Investment grants | 15 | €8,741 | €8,159 | -€582 | -6.7% |
| Amounts payable | 17/49 | €498,280 | €477,548 | -€20,732 | -4.2% |
| Amounts payable after more than one year | 17 | €373,372 | €327,558 | -€45,814 | -12.3% |
| Financial debts | 170/4 | €373,372 | €327,558 | -€45,814 | -12.3% |
| Amounts payable within one year | 42/48 | €119,667 | €149,990 | +€30,323 | +25.3% |
| Current portion of amounts payable after more than one year | 42 | €44,680 | €45,908 | +€1,228 | +2.7% |
| Trade debts | 44 | €29,845 | €35,989 | +€6,144 | +20.6% |
| Suppliers | 440/4 | €29,845 | €35,989 | +€6,144 | +20.6% |
| Taxes, remuneration and social security | 45 | €39,405 | €60,250 | +€20,845 | +52.9% |
| Taxes | 450/3 | €39,012 | €60,250 | +€21,238 | +54.4% |
| Remuneration and social security | 454/9 | €393 | - | -€393 | |
| Other amounts payable | 47/48 | €5,737 | €7,843 | +€2,106 | +36.7% |
| Accrued charges and deferred income | 492/3 | €5,241 | - | -€5,241 | |
| Remuneration, social security and pensions | 62 | €72,023 | €59,177 | -€12,846 | -17.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €72,682 | €64,089 | -€8,593 | -11.8% |
| Other operating charges | 640/8 | €11,605 | €8,769 | -€2,836 | -24.4% |
| Gross operating margin | 9900 | €256,474 | €415,856 | +€159,382 | +62.1% |
| Operating profit (loss) | 9901 | €100,164 | €283,821 | +€183,657 | +183% |
| Financial income | 75/76B | €16,484 | €582 | -€15,902 | -96.5% |
| Recurring financial income | 75 | €582 | €582 | = | 0.0% |
| Non-recurring financial income | 76B | €15,902 | - | -€15,902 | |
| Financial charges | 65/66B | €17,658 | €13,850 | -€3,808 | -21.6% |
| Recurring financial charges | 65 | €17,658 | €13,850 | -€3,808 | -21.6% |
| Profit (loss) for the period before taxes | 9903 | €98,990 | €270,553 | +€171,563 | +173% |
| Income taxes | 67/77 | €22,245 | €78,004 | +€55,759 | +251% |
| Profit (loss) for the period | 9904 | €76,745 | €192,549 | +€115,804 | +151% |
| Profit (loss) for the period to be appropriated | 9905 | €76,745 | €192,549 | +€115,804 | +151% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.