CGU-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.
CGU-Consult
Largest movements
- Cash +€7,730
up €7,730 (+12.7%), from €60,981 to €68,711
mainly Depreciation (+€8,837) and Tax, wage and social debts (+€1,536)
- Tangible fixed assets -€5,519
down €5,519 (-15.1%), from €36,618 to €31,100
of which Furniture and vehicles: -€4,844
- Receivables within one year -€1,517
down €1,517 (-52.3%), from €2,902 to €1,385
of which Trade receivables: -€1,139
- Other debts -€1,923
down €1,923 (-100%), from €1,923 to €0
- Tax, wage and social debts +€1,536
up €1,536 (+73.6%), from €2,087 to €3,624
- Gross operating margin +€3,895
up €3,895 (+52.1%), from €7,479 to €11,374
- Turnover +€2,733
up €2,733 (+8.6%), from €31,602 to €34,335
- Taxes +€1,534
up €1,534 (+277%), from €553 to €2,087
- Purchases and services -€1,273
down €1,273 (-4.8%), from €26,424 to €25,151
- Depreciation -€748
down €748 (-7.8%), from €9,585 to €8,837
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 | €100,502 | €101,196 | +€694 | +0.7% |
| Fixed assets | 21/28 | €36,618 | €31,100 | -€5,519 | -15.1% |
| Tangible fixed assets | 22/27 | €36,618 | €31,100 | -€5,519 | -15.1% |
| Land and buildings | 22 | €94 | €0 | -€94 | -100% |
| Plant, machinery and equipment | 23 | €993 | €412 | -€580 | -58.5% |
| Furniture and vehicles | 24 | €35,532 | €30,687 | -€4,844 | -13.6% |
| Current assets | 29/58 | €63,883 | €70,096 | +€6,213 | +9.7% |
| Amounts receivable within one year | 40/41 | €2,902 | €1,385 | -€1,517 | -52.3% |
| Trade receivables | 40 | €2,524 | €1,385 | -€1,139 | -45.1% |
| Other amounts receivable | 41 | €379 | €0 | -€379 | -100% |
| Cash at bank and in hand | 54/58 | €60,981 | €68,711 | +€7,730 | +12.7% |
| Total equity and liabilities | 10/49 | €100,502 | €101,196 | +€694 | +0.7% |
| Equity | 10/15 | €96,345 | €97,005 | +€660 | +0.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €79,340 | €79,340 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €77,340 | €77,340 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,996 | -€2,336 | +€660 | +22.0% |
| Amounts payable | 17/49 | €4,157 | €4,191 | +€34 | +0.8% |
| Amounts payable within one year | 42/48 | €4,157 | €4,191 | +€34 | +0.8% |
| Trade debts | 44 | €146 | €567 | +€421 | +288% |
| Suppliers | 440/4 | €146 | €567 | +€421 | +288% |
| Taxes, remuneration and social security | 45 | €2,087 | €3,624 | +€1,536 | +73.6% |
| Taxes | 450/3 | €2,087 | €3,624 | +€1,536 | +73.6% |
| Other amounts payable | 47/48 | €1,923 | €0 | -€1,923 | -100% |
| Turnover | 70 | €31,602 | €34,335 | +€2,733 | +8.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €26,424 | €25,151 | -€1,273 | -4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,585 | €8,837 | -€748 | -7.8% |
| Other operating charges | 640/8 | €353 | €302 | -€51 | -14.5% |
| Gross operating margin | 9900 | €7,479 | €11,374 | +€3,895 | +52.1% |
| Operating profit (loss) | 9901 | -€2,459 | €2,235 | +€4,694 | |
| Financial income | 75/76B | €295 | €361 | +€66 | +22.3% |
| Recurring financial income | 75 | €295 | €361 | +€66 | +22.3% |
| Financial charges | 65/66B | €279 | €45 | -€234 | -83.9% |
| Recurring financial charges | 65 | €279 | €45 | -€234 | -83.9% |
| Profit (loss) for the period before taxes | 9903 | -€2,443 | €2,551 | +€4,993 | |
| Income taxes | 67/77 | €553 | €2,087 | +€1,534 | +277% |
| Profit (loss) for the period | 9904 | -€2,996 | €464 | +€3,459 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,996 | €464 | +€3,459 |
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 17 October 2026 via checked.be.