CGP 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.
CGP Consulting
Largest movements
- Cash +€74,736
up €74,736 (+36.0%), from €207,767 to €282,503
mainly Net result for the year (+€73,251) and Tax, wage and social debts (+€2,688)
- Profit (loss) carried forward +€73,251
up €73,251 (+37.4%), from €195,656 to €268,907
- Gross operating margin -€7,716
down €7,716 (-7.7%), from €100,301 to €92,585
- Taxes -€1,667
down €1,667 (-8.2%), from €20,325 to €18,658
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 | €222,798 | €299,841 | +€77,044 | +34.6% |
| Fixed assets | 21/28 | €670 | €314 | -€356 | -53.1% |
| Tangible fixed assets | 22/27 | €670 | €314 | -€356 | -53.1% |
| Plant, machinery and equipment | 23 | €670 | €314 | -€356 | -53.1% |
| Current assets | 29/58 | €222,127 | €299,527 | +€77,400 | +34.8% |
| Amounts receivable within one year | 40/41 | €14,360 | €17,024 | +€2,664 | +18.6% |
| Trade receivables | 40 | €13,310 | €15,139 | +€1,829 | +13.7% |
| Other amounts receivable | 41 | €1,050 | €1,885 | +€835 | +79.5% |
| Cash at bank and in hand | 54/58 | €207,767 | €282,503 | +€74,736 | +36.0% |
| Total equity and liabilities | 10/49 | €222,798 | €299,841 | +€77,044 | +34.6% |
| Equity | 10/15 | €200,656 | €273,907 | +€73,251 | +36.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €195,656 | €268,907 | +€73,251 | +37.4% |
| Amounts payable | 17/49 | €22,142 | €25,934 | +€3,792 | +17.1% |
| Amounts payable within one year | 42/48 | €22,142 | €25,934 | +€3,792 | +17.1% |
| Trade debts | 44 | €552 | €1,657 | +€1,104 | +200% |
| Suppliers | 440/4 | €552 | €1,657 | +€1,104 | +200% |
| Taxes, remuneration and social security | 45 | €21,589 | €24,277 | +€2,688 | +12.5% |
| Taxes | 450/3 | €21,589 | €24,277 | +€2,688 | +12.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €356 | €356 | = | 0.0% |
| Other operating charges | 640/8 | €726 | €604 | -€121 | -16.7% |
| Gross operating margin | 9900 | €100,301 | €92,585 | -€7,716 | -7.7% |
| Operating profit (loss) | 9901 | €99,220 | €91,624 | -€7,595 | -7.7% |
| Financial income | 75/76B | €0 | €285 | +€285 | |
| Recurring financial income | 75 | €0 | €285 | +€285 | |
| Financial charges | 65/66B | €2 | - | -€2 | |
| Recurring financial charges | 65 | €2 | - | -€2 | |
| Profit (loss) for the period before taxes | 9903 | €99,218 | €91,910 | -€7,309 | -7.4% |
| Income taxes | 67/77 | €20,325 | €18,658 | -€1,667 | -8.2% |
| Profit (loss) for the period | 9904 | €78,893 | €73,251 | -€5,641 | -7.2% |
| Profit (loss) for the period to be appropriated | 9905 | €78,893 | €73,251 | -€5,641 | -7.2% |
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 15 October 2026 via checked.be.