CID 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.
CID CONSULTING
Largest movements
- Tangible fixed assets -€26,341
down €26,341 (-11.3%), from €232,883 to €206,543
- Cash +€7,321
up €7,321 (+7.2%), from €102,072 to €109,392
mainly Net result for the year (+€48,385) and Depreciation (+€37,043)
- Receivables within one year -€4,650
down €4,650 (-8.3%), from €55,893 to €51,244
of which Other amounts receivable: -€28,581
- Debts after one year -€30,741
down €30,741 (-100%), from €30,741 to €0
- Trade debts -€20,300
down €20,300 (-83.2%), from €24,402 to €4,102
- Reserves +€16,806
up €16,806 (+5.7%), from €294,748 to €311,554
of which Distributable reserves: +€16,806
- Tax, wage and social debts +€9,769
up €9,769 (+176%), from €5,537 to €15,306
- Other debts +€4,047
new in 2025: €4,047
- Gross operating margin +€32,259
up €32,259 (+42.2%), from €76,451 to €108,710
- Taxes +€7,928
up €7,928 (+62.3%), from €12,727 to €20,655
- Depreciation +€4,463
up €4,463 (+13.7%), from €32,580 to €37,043
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 | €396,110 | €371,950 | -€24,160 | -6.1% |
| Fixed assets | 21/28 | €232,883 | €206,543 | -€26,341 | -11.3% |
| Tangible fixed assets | 22/27 | €232,883 | €206,543 | -€26,341 | -11.3% |
| Land and buildings | 22 | €28,000 | €28,000 | = | 0.0% |
| Plant, machinery and equipment | 23 | €15,886 | €11,160 | -€4,726 | -29.7% |
| Furniture and vehicles | 24 | €68,166 | €57,327 | -€10,839 | -15.9% |
| Leasing and similar rights | 25 | €120,832 | €110,056 | -€10,776 | -8.9% |
| Current assets | 29/58 | €163,226 | €165,407 | +€2,181 | +1.3% |
| Amounts receivable within one year | 40/41 | €55,893 | €51,244 | -€4,650 | -8.3% |
| Trade receivables | 40 | €25,313 | €49,245 | +€23,932 | +94.5% |
| Other amounts receivable | 41 | €30,580 | €1,999 | -€28,581 | -93.5% |
| Cash at bank and in hand | 54/58 | €102,072 | €109,392 | +€7,321 | +7.2% |
| Deferred charges and accrued income | 490/1 | €5,262 | €4,772 | -€490 | -9.3% |
| Total equity and liabilities | 10/49 | €396,110 | €371,950 | -€24,160 | -6.1% |
| Equity | 10/15 | €300,948 | €317,754 | +€16,806 | +5.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €294,748 | €311,554 | +€16,806 | +5.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €292,888 | €309,694 | +€16,806 | +5.7% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €95,161 | €54,196 | -€40,965 | -43.0% |
| Amounts payable after more than one year | 17 | €30,741 | €0 | -€30,741 | -100% |
| Financial debts | 170/4 | €30,741 | €0 | -€30,741 | -100% |
| Amounts payable within one year | 42/48 | €64,420 | €54,196 | -€10,224 | -15.9% |
| Current portion of amounts payable after more than one year | 42 | €34,481 | €30,741 | -€3,740 | -10.8% |
| Trade debts | 44 | €24,402 | €4,102 | -€20,300 | -83.2% |
| Suppliers | 440/4 | €24,402 | €4,102 | -€20,300 | -83.2% |
| Taxes, remuneration and social security | 45 | €5,537 | €15,306 | +€9,769 | +176% |
| Taxes | 450/3 | €5,537 | €15,306 | +€9,769 | +176% |
| Other amounts payable | 47/48 | - | €4,047 | +€4,047 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,580 | €37,043 | +€4,463 | +13.7% |
| Other operating charges | 640/8 | €1,652 | €1,718 | +€66 | +4.0% |
| Gross operating margin | 9900 | €76,451 | €108,710 | +€32,259 | +42.2% |
| Operating profit (loss) | 9901 | €42,219 | €69,949 | +€27,729 | +65.7% |
| Financial income | 75/76B | €1,755 | €700 | -€1,055 | -60.1% |
| Recurring financial income | 75 | €1,755 | €700 | -€1,055 | -60.1% |
| Financial charges | 65/66B | €2,565 | €1,609 | -€957 | -37.3% |
| Recurring financial charges | 65 | €2,565 | €1,609 | -€957 | -37.3% |
| Profit (loss) for the period before taxes | 9903 | €41,409 | €69,040 | +€27,631 | +66.7% |
| Income taxes | 67/77 | €12,727 | €20,655 | +€7,928 | +62.3% |
| Profit (loss) for the period | 9904 | €28,682 | €48,385 | +€19,703 | +68.7% |
| Profit (loss) for the period to be appropriated | 9905 | €28,682 | €48,385 | +€19,703 | +68.7% |
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.