CILNIUS 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.
CILNIUS CONSULTING
Largest movements
- Receivables within one year +€38,962
up €38,962 (+512%), from €7,609 to €46,571
- Tangible fixed assets -€6,691
down €6,691 (-33.3%), from €20,090 to €13,399
- Deferred charges and accrued income -€2,023
down €2,023 (-95.7%), from €2,114 to €91
- Other debts +€24,805
up €24,805 (+436%), from €5,689 to €30,494
- Tax, wage and social debts +€11,392
up €11,392 (+96.2%), from €11,848 to €23,240
- Debts after one year -€6,037
down €6,037 (-49.0%), from €12,330 to €6,293
- Gross operating margin +€33,333
up €33,333 (+164%), from €20,299 to €53,632
- Taxes +€6,649
up €6,649 (+242%), from €2,745 to €9,394
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 | €58,306 | €88,741 | +€30,435 | +52.2% |
| Fixed assets | 21/28 | €20,090 | €13,399 | -€6,691 | -33.3% |
| Tangible fixed assets | 22/27 | €20,090 | €13,399 | -€6,691 | -33.3% |
| Furniture and vehicles | 24 | €20,090 | €13,399 | -€6,691 | -33.3% |
| Current assets | 29/58 | €38,216 | €75,342 | +€37,126 | +97.1% |
| Amounts receivable within one year | 40/41 | €7,609 | €46,571 | +€38,962 | +512% |
| Trade receivables | 40 | €7,609 | €46,571 | +€38,962 | +512% |
| Cash at bank and in hand | 54/58 | €28,493 | €28,680 | +€187 | +0.7% |
| Deferred charges and accrued income | 490/1 | €2,114 | €91 | -€2,023 | -95.7% |
| Total equity and liabilities | 10/49 | €58,306 | €88,741 | +€30,435 | +52.2% |
| Equity | 10/15 | €20,690 | €20,687 | -€3 | 0.0% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €230 | €227 | -€3 | -1.3% |
| Amounts payable | 17/49 | €37,616 | €68,054 | +€30,438 | +80.9% |
| Amounts payable after more than one year | 17 | €12,330 | €6,293 | -€6,037 | -49.0% |
| Financial debts | 170/4 | €12,330 | €6,293 | -€6,037 | -49.0% |
| Amounts payable within one year | 42/48 | €25,286 | €61,761 | +€36,475 | +144% |
| Current portion of amounts payable after more than one year | 42 | €6,647 | €6,889 | +€242 | +3.6% |
| Trade debts | 44 | €1,102 | €1,138 | +€36 | +3.3% |
| Suppliers | 440/4 | €1,102 | €1,138 | +€36 | +3.3% |
| Taxes, remuneration and social security | 45 | €11,848 | €23,240 | +€11,392 | +96.2% |
| Taxes | 450/3 | €11,848 | €23,240 | +€11,392 | +96.2% |
| Other amounts payable | 47/48 | €5,689 | €30,494 | +€24,805 | +436% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,691 | €6,691 | = | 0.0% |
| Other operating charges | 640/8 | €340 | €352 | +€12 | +3.5% |
| Gross operating margin | 9900 | €20,299 | €53,632 | +€33,333 | +164% |
| Operating profit (loss) | 9901 | €13,268 | €46,589 | +€33,321 | +251% |
| Financial charges | 65/66B | €1,565 | €1,198 | -€367 | -23.5% |
| Recurring financial charges | 65 | €1,565 | €1,198 | -€367 | -23.5% |
| Profit (loss) for the period before taxes | 9903 | €11,703 | €45,391 | +€33,688 | +288% |
| Income taxes | 67/77 | €2,745 | €9,394 | +€6,649 | +242% |
| Profit (loss) for the period | 9904 | €8,958 | €35,997 | +€27,039 | +302% |
| Profit (loss) for the period to be appropriated | 9905 | €8,958 | €35,997 | +€27,039 | +302% |
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 30 October 2026 via checked.be.