Ci.Oost 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.
Ci.Oost CONSULTING
Largest movements
- Tangible fixed assets +€45,637
up €45,637 (+1,555%), from €2,934 to €48,571
of which Furniture and vehicles: +€41,326
- Cash -€23,180
down €23,180 (-25.6%), from €90,508 to €67,328
mainly Contributions, distributions and other (-€74,622) and Investment in fixed assets (net) (-€54,558)
- Receivables within one year +€5,197
up €5,197 (+31.1%), from €16,689 to €21,887
of which Trade receivables: +€5,931
- Other debts +€20,825
up €20,825 (+24.4%), from €85,207 to €106,033
- Tax, wage and social debts +€4,538
up €4,538 (+349%), from €1,301 to €5,839
- Gross operating margin +€22,377
up €22,377 (+27.0%), from €82,892 to €105,269
- Depreciation +€6,624
up €6,624 (+288%), from €2,297 to €8,921
- Taxes +€2,538
up €2,538 (+14.6%), from €17,353 to €19,891
- Other operating charges -€1,222
down €1,222 (-64.6%), from €1,892 to €670
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 | €111,898 | €138,359 | +€26,461 | +23.6% |
| Fixed assets | 21/28 | €2,934 | €48,571 | +€45,637 | +1,555% |
| Tangible fixed assets | 22/27 | €2,934 | €48,571 | +€45,637 | +1,555% |
| Land and buildings | 22 | - | €4,310 | +€4,310 | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €2,934 | €44,261 | +€41,326 | +1,409% |
| Current assets | 29/58 | €108,964 | €89,788 | -€19,176 | -17.6% |
| Amounts receivable within one year | 40/41 | €16,689 | €21,887 | +€5,197 | +31.1% |
| Trade receivables | 40 | €15,817 | €21,749 | +€5,931 | +37.5% |
| Other amounts receivable | 41 | €872 | €138 | -€734 | -84.2% |
| Cash at bank and in hand | 54/58 | €90,508 | €67,328 | -€23,180 | -25.6% |
| Deferred charges and accrued income | 490/1 | €1,767 | €573 | -€1,193 | -67.6% |
| Total equity and liabilities | 10/49 | €111,898 | €138,359 | +€26,461 | +23.6% |
| Equity | 10/15 | €23,626 | €23,626 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €5,026 | €5,026 | = | 0.0% |
| Distributable reserves | 133 | €5,026 | €5,026 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €88,272 | €114,733 | +€26,461 | +30.0% |
| Amounts payable within one year | 42/48 | €86,819 | €112,850 | +€26,031 | +30.0% |
| Trade debts | 44 | €311 | €979 | +€668 | +215% |
| Suppliers | 440/4 | €311 | €979 | +€668 | +215% |
| Taxes, remuneration and social security | 45 | €1,301 | €5,839 | +€4,538 | +349% |
| Taxes | 450/3 | €1,301 | €5,839 | +€4,538 | +349% |
| Other amounts payable | 47/48 | €85,207 | €106,033 | +€20,825 | +24.4% |
| Accrued charges and deferred income | 492/3 | €1,453 | €1,883 | +€430 | +29.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,297 | €8,921 | +€6,624 | +288% |
| Other operating charges | 640/8 | €1,892 | €670 | -€1,222 | -64.6% |
| Gross operating margin | 9900 | €82,892 | €105,269 | +€22,377 | +27.0% |
| Operating profit (loss) | 9901 | €78,704 | €95,678 | +€16,975 | +21.6% |
| Financial income | 75/76B | €452 | €391 | -€61 | -13.5% |
| Recurring financial income | 75 | €452 | €391 | -€61 | -13.5% |
| Financial charges | 65/66B | €1,143 | €1,556 | +€414 | +36.2% |
| Recurring financial charges | 65 | €1,143 | €1,556 | +€414 | +36.2% |
| Profit (loss) for the period before taxes | 9903 | €78,013 | €94,513 | +€16,500 | +21.1% |
| Income taxes | 67/77 | €17,353 | €19,891 | +€2,538 | +14.6% |
| Profit (loss) for the period | 9904 | €60,661 | €74,622 | +€13,962 | +23.0% |
| Profit (loss) for the period to be appropriated | 9905 | €60,661 | €74,622 | +€13,962 | +23.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.