CGCONSULTING: what changed
Two fiscal 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.
CGCONSULTING
Largest movements
- Tangible fixed assets +€63,267
up €63,267 (+261.1%), from €24,229 to €87,497
- Cash -€47,637
down €47,637 (-37.7%), from €126,501 to €78,864
mainly Investment in fixed assets (net) (-€78,007) and Tax, wage and social debts (-€19,352)
- Deferred charges and accrued income +€12,119
up €12,119 (+656.7%), from €1,845 to €13,964
- Receivables within one year +€5,432
up €5,432 (+30.8%), from €17,636 to €23,068
of which Other amounts receivable: +€5,433
- Reserves +€50,000
up €50,000 (+43.5%), from €115,000 to €165,000
- Tax, wage and social debts -€19,352
down €19,352 (-42.6%), from €45,393 to €26,041
of which Taxes: -€21,352
- Trade debts +€2,921
new in 2025: €2,921
- Depreciation +€11,961
up €11,961 (+331.1%), from €3,613 to €15,573
- Gross operating margin -€11,340
down €11,340 (-10.9%), from €103,902 to €92,562
- Taxes -€7,356
down €7,356 (-23.4%), from €31,397 to €24,041
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 | €171,045 | €203,393 | +€32,348 | +18.9% |
| Formation expenses | 20 | €833 | - | -€833 | |
| Fixed assets | 21/28 | €24,229 | €87,497 | +€63,267 | +261.1% |
| Tangible fixed assets | 22/27 | €24,229 | €87,497 | +€63,267 | +261.1% |
| Furniture and vehicles | 24 | €24,229 | €87,497 | +€63,267 | +261.1% |
| Current assets | 29/58 | €145,983 | €115,896 | -€30,086 | -20.6% |
| Amounts receivable within one year | 40/41 | €17,636 | €23,068 | +€5,432 | +30.8% |
| Trade receivables | 40 | €17,636 | €17,636 | -€0 | 0.0% |
| Other amounts receivable | 41 | - | €5,433 | +€5,433 | |
| Cash at bank and in hand | 54/58 | €126,501 | €78,864 | -€47,637 | -37.7% |
| Deferred charges and accrued income | 490/1 | €1,845 | €13,964 | +€12,119 | +656.7% |
| Total equity and liabilities | 10/49 | €171,045 | €203,393 | +€32,348 | +18.9% |
| Equity | 10/15 | €124,125 | €174,431 | +€50,305 | +40.5% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €115,000 | €165,000 | +€50,000 | +43.5% |
| Distributable reserves | 133 | €115,000 | €165,000 | +€50,000 | +43.5% |
| Profit (loss) carried forward | 14 | €5,625 | €5,931 | +€305 | +5.4% |
| Amounts payable | 17/49 | €46,920 | €28,962 | -€17,958 | -38.3% |
| Amounts payable within one year | 42/48 | €46,920 | €28,962 | -€17,958 | -38.3% |
| Trade debts | 44 | - | €2,921 | +€2,921 | |
| Suppliers | 440/4 | - | €2,921 | +€2,921 | |
| Taxes, remuneration and social security | 45 | €45,393 | €26,041 | -€19,352 | -42.6% |
| Taxes | 450/3 | €45,393 | €24,041 | -€21,352 | -47.0% |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | €1,526 | - | -€1,526 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,613 | €15,573 | +€11,961 | +331.1% |
| Other operating charges | 640/8 | €62 | €525 | +€463 | +747.0% |
| Gross operating margin | 9900 | €103,902 | €92,562 | -€11,340 | -10.9% |
| Operating profit (loss) | 9901 | €100,227 | €76,463 | -€23,764 | -23.7% |
| Financial income | 75/76B | €54 | €150 | +€97 | +180.5% |
| Recurring financial income | 75 | €54 | €150 | +€97 | +180.5% |
| Financial charges | 65/66B | €2,574 | €2,267 | -€308 | -11.9% |
| Recurring financial charges | 65 | €2,574 | €2,267 | -€308 | -11.9% |
| Profit (loss) for the period before taxes | 9903 | €97,706 | €74,347 | -€23,360 | -23.9% |
| Income taxes | 67/77 | €31,397 | €24,041 | -€7,356 | -23.4% |
| Profit (loss) for the period | 9904 | €66,309 | €50,305 | -€16,004 | -24.1% |
| Profit (loss) for the period to be appropriated | 9905 | €66,309 | €50,305 | -€16,004 | -24.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.