CGDG CONSULT: 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.
CGDG CONSULT
Largest movements
- Cash +€34,498
up €34,498 (+55.0%), from €62,776 to €97,274
mainly Net result for the year (+€50,953) and Receivables within one year (+€1,018)
- Receivables after one year +€19,600
new in 2025: €19,600
- Profit (loss) carried forward +€31,761
up €31,761 (+49.2%), from €64,602 to €96,363
- Reserves +€20,000
new in 2025: €20,000
- Taxes +€2,667
up €2,667 (+19.1%), from €14,000 to €16,667
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 | €77,245 | €131,031 | +€53,786 | +69.6% |
| Formation expenses | 20 | €224 | €224 | = | 0.0% |
| Fixed assets | 21/28 | - | €707 | +€707 | |
| Tangible fixed assets | 22/27 | - | €707 | +€707 | |
| Furniture and vehicles | 24 | - | €707 | +€707 | |
| Current assets | 29/58 | €77,021 | €130,101 | +€53,079 | +68.9% |
| Amounts receivable after more than one year | 29 | - | €19,600 | +€19,600 | |
| Other amounts receivable | 291 | - | €19,600 | +€19,600 | |
| Amounts receivable within one year | 40/41 | €14,245 | €13,227 | -€1,018 | -7.1% |
| Trade receivables | 40 | €12,245 | €12,578 | +€333 | +2.7% |
| Other amounts receivable | 41 | €2,000 | €649 | -€1,351 | -67.5% |
| Cash at bank and in hand | 54/58 | €62,776 | €97,274 | +€34,498 | +55.0% |
| Total equity and liabilities | 10/49 | €77,245 | €131,031 | +€53,786 | +69.6% |
| Equity | 10/15 | €65,602 | €117,363 | +€51,761 | +78.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | - | €20,000 | +€20,000 | |
| Non-distributable reserves | 130/1 | - | €20,000 | +€20,000 | |
| Other | 1319 | - | €20,000 | +€20,000 | |
| Profit (loss) carried forward | 14 | €64,602 | €96,363 | +€31,761 | +49.2% |
| Amounts payable | 17/49 | €11,643 | €13,668 | +€2,025 | +17.4% |
| Amounts payable within one year | 42/48 | €11,643 | €13,668 | +€2,025 | +17.4% |
| Trade debts | 44 | €31 | €904 | +€873 | +2,835% |
| Suppliers | 440/4 | €31 | €904 | +€873 | +2,835% |
| Taxes, remuneration and social security | 45 | €11,612 | €11,965 | +€352 | +3.0% |
| Taxes | 450/3 | €8,659 | €8,923 | +€264 | +3.0% |
| Remuneration and social security | 454/9 | €2,953 | €3,042 | +€88 | +3.0% |
| Other amounts payable | 47/48 | - | €800 | +€800 | |
| Turnover | 70 | €116,628 | €117,535 | +€908 | +0.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,459 | €1,600 | +€141 | +9.7% |
| Remuneration, social security and pensions | 62 | €47,468 | €47,755 | +€287 | +0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €385 | +€385 | |
| Other operating charges | 640/8 | €587 | €400 | -€188 | -31.9% |
| Gross operating margin | 9900 | €115,169 | €116,206 | +€1,037 | +0.9% |
| Operating profit (loss) | 9901 | €67,113 | €67,666 | +€553 | +0.8% |
| Financial charges | 65/66B | €62 | €45 | -€17 | -26.7% |
| Recurring financial charges | 65 | €62 | €45 | -€17 | -26.7% |
| Profit (loss) for the period before taxes | 9903 | €67,051 | €67,620 | +€569 | +0.8% |
| Income taxes | 67/77 | €14,000 | €16,667 | +€2,667 | +19.1% |
| Profit (loss) for the period | 9904 | €53,051 | €50,953 | -€2,098 | -4.0% |
| Profit (loss) for the period to be appropriated | 9905 | €53,051 | €50,953 | -€2,098 | -4.0% |
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 16 October 2026 via checked.be.