CIAMPINI CONSULTING: 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.
CIAMPINI CONSULTING
Largest movements
- Cash +€32,762
up €32,762 (+629.6%), from €5,203 to €37,965
mainly Net result for the year (+€31,005) and Receivables within one year (+€1,725)
- Receivables within one year -€1,725
down €1,725 (-6.9%), from €24,929 to €23,204
of which Trade receivables: -€1,379
- Deferred charges and accrued income +€1,145
up €1,145 (+1050.7%), from €109 to €1,254
- Profit (loss) carried forward +€31,005
up €31,005 (+158.6%), from €19,555 to €50,560
- Trade debts +€1,573
up €1,573 (+110.2%), from €1,428 to €3,001
- Gross operating margin +€15,696
up €15,696 (+52.5%), from €29,922 to €45,618
- Taxes +€2,847
up €2,847 (+47.7%), from €5,971 to €8,818
- Financial charges +€2,254
up €2,254 (+93.0%), from €2,423 to €4,677
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 | €33,517 | €65,797 | +€32,280 | +96.3% |
| Fixed assets | 21/28 | €3,275 | €3,374 | +€99 | +3.0% |
| Tangible fixed assets | 22/27 | €3,275 | €3,374 | +€99 | +3.0% |
| Land and buildings | 22 | €1,685 | €1,511 | -€174 | -10.3% |
| Furniture and vehicles | 24 | €1,590 | €1,863 | +€273 | +17.1% |
| Current assets | 29/58 | €30,242 | €62,424 | +€32,182 | +106.4% |
| Amounts receivable within one year | 40/41 | €24,929 | €23,204 | -€1,725 | -6.9% |
| Trade receivables | 40 | €23,401 | €22,022 | -€1,379 | -5.9% |
| Other amounts receivable | 41 | €1,529 | €1,182 | -€347 | -22.7% |
| Cash at bank and in hand | 54/58 | €5,203 | €37,965 | +€32,762 | +629.6% |
| Deferred charges and accrued income | 490/1 | €109 | €1,254 | +€1,145 | +1050.7% |
| Total equity and liabilities | 10/49 | €33,517 | €65,797 | +€32,280 | +96.3% |
| Equity | 10/15 | €20,555 | €51,560 | +€31,005 | +150.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,555 | €50,560 | +€31,005 | +158.6% |
| Amounts payable | 17/49 | €12,962 | €14,237 | +€1,275 | +9.8% |
| Amounts payable within one year | 42/48 | €12,962 | €14,237 | +€1,275 | +9.8% |
| Trade debts | 44 | €1,428 | €3,001 | +€1,573 | +110.2% |
| Suppliers | 440/4 | €1,428 | €3,001 | +€1,573 | +110.2% |
| Taxes, remuneration and social security | 45 | €11,534 | €11,236 | -€298 | -2.6% |
| Taxes | 450/3 | €11,534 | €11,236 | -€298 | -2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,531 | €1,118 | -€412 | -26.9% |
| Other operating charges | 640/8 | €441 | - | -€441 | |
| Gross operating margin | 9900 | €29,922 | €45,618 | +€15,696 | +52.5% |
| Operating profit (loss) | 9901 | €27,950 | €44,500 | +€16,550 | +59.2% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €2,423 | €4,677 | +€2,254 | +93.0% |
| Recurring financial charges | 65 | €2,423 | €4,677 | +€2,254 | +93.0% |
| Profit (loss) for the period before taxes | 9903 | €25,527 | €39,823 | +€14,296 | +56.0% |
| Income taxes | 67/77 | €5,971 | €8,818 | +€2,847 | +47.7% |
| Profit (loss) for the period | 9904 | €19,555 | €31,005 | +€11,450 | +58.6% |
| Profit (loss) for the period to be appropriated | 9905 | €19,555 | €31,005 | +€11,450 | +58.6% |
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 6 October 2026 via checked.be.