CN Consultancy: 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.
CN Consultancy
Largest movements
- Receivables within one year +€41,228
up €41,228 (+43.1%), from €95,689 to €136,917
of which Trade receivables: +€41,917
- Tangible fixed assets +€34,504
up €34,504 (+78.0%), from €44,255 to €78,759
of which Furniture and vehicles: +€20,563
- Receivables after one year -€29,600
down €29,600 (-100.0%), from €29,600 to €0
- Cash +€24,885
up €24,885 (+55.6%), from €44,733 to €69,619
mainly Net result for the year (+€166,592) and Other debts (+€58,205)
- Deferred charges and accrued income +€7,099
up €7,099 (+212.0%), from €3,349 to €10,447
- Other debts +€58,205
up €58,205, from €0 to €58,205
- Reserves +€21,865
up €21,865 (+15.1%), from €144,727 to €166,592
- Debts after one year -€8,403
down €8,403 (-43.3%), from €19,414 to €11,011
- Trade debts +€6,511
up €6,511 (+635.7%), from €1,024 to €7,535
- Gross operating margin +€89,626
up €89,626 (+56.4%), from €158,953 to €248,579
- Taxes +€25,328
up €25,328 (+77.9%), from €32,497 to €57,825
- Depreciation +€5,965
up €5,965 (+49.9%), from €11,951 to €17,916
- Financial charges +€4,134
up €4,134 (+139.9%), from €2,954 to €7,088
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 | €220,945 | €299,421 | +€78,477 | +35.5% |
| Fixed assets | 21/28 | €44,255 | €78,759 | +€34,504 | +78.0% |
| Tangible fixed assets | 22/27 | €44,255 | €78,759 | +€34,504 | +78.0% |
| Plant, machinery and equipment | 23 | €3,960 | €8,127 | +€4,167 | +105.2% |
| Furniture and vehicles | 24 | €40,295 | €60,858 | +€20,563 | +51.0% |
| Other tangible fixed assets | 26 | - | €9,775 | +€9,775 | |
| Current assets | 29/58 | €176,689 | €220,662 | +€43,973 | +24.9% |
| Amounts receivable after more than one year | 29 | €29,600 | €0 | -€29,600 | -100.0% |
| Other amounts receivable | 291 | €29,600 | €0 | -€29,600 | -100.0% |
| Stocks and contracts in progress | 3 | €3,318 | €3,679 | +€361 | +10.9% |
| Stocks | 30/36 | €3,318 | €3,679 | +€361 | +10.9% |
| Amounts receivable within one year | 40/41 | €95,689 | €136,917 | +€41,228 | +43.1% |
| Trade receivables | 40 | €95,000 | €136,917 | +€41,917 | +44.1% |
| Other amounts receivable | 41 | €689 | €0 | -€689 | -100.0% |
| Cash at bank and in hand | 54/58 | €44,733 | €69,619 | +€24,885 | +55.6% |
| Deferred charges and accrued income | 490/1 | €3,349 | €10,447 | +€7,099 | +212.0% |
| Total equity and liabilities | 10/49 | €220,945 | €299,421 | +€78,477 | +35.5% |
| Equity | 10/15 | €149,727 | €171,592 | +€21,865 | +14.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €144,727 | €166,592 | +€21,865 | +15.1% |
| Distributable reserves | 133 | €144,727 | €166,592 | +€21,865 | +15.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €71,217 | €127,829 | +€56,612 | +79.5% |
| Amounts payable after more than one year | 17 | €19,414 | €11,011 | -€8,403 | -43.3% |
| Financial debts | 170/4 | €19,414 | €11,011 | -€8,403 | -43.3% |
| Amounts payable within one year | 42/48 | €51,803 | €115,843 | +€64,040 | +123.6% |
| Current portion of amounts payable after more than one year | 42 | €8,133 | €8,430 | +€296 | +3.6% |
| Trade debts | 44 | €1,024 | €7,535 | +€6,511 | +635.7% |
| Suppliers | 440/4 | €1,024 | €7,535 | +€6,511 | +635.7% |
| Taxes, remuneration and social security | 45 | €42,645 | €41,673 | -€972 | -2.3% |
| Taxes | 450/3 | €42,645 | €41,673 | -€972 | -2.3% |
| Other amounts payable | 47/48 | €0 | €58,205 | +€58,205 | |
| Accrued charges and deferred income | 492/3 | - | €975 | +€975 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,951 | €17,916 | +€5,965 | +49.9% |
| Other operating charges | 640/8 | €512 | €515 | +€2 | +0.4% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €158,953 | €248,579 | +€89,626 | +56.4% |
| Operating profit (loss) | 9901 | €146,489 | €230,148 | +€83,659 | +57.1% |
| Financial income | 75/76B | €512 | €1,356 | +€844 | +164.7% |
| Recurring financial income | 75 | €512 | €1,356 | +€844 | +164.7% |
| Financial charges | 65/66B | €2,954 | €7,088 | +€4,134 | +139.9% |
| Recurring financial charges | 65 | €2,954 | €7,088 | +€4,134 | +139.9% |
| Profit (loss) for the period before taxes | 9903 | €144,048 | €224,417 | +€80,369 | +55.8% |
| Income taxes | 67/77 | €32,497 | €57,825 | +€25,328 | +77.9% |
| Profit (loss) for the period | 9904 | €111,551 | €166,592 | +€55,041 | +49.3% |
| Profit (loss) for the period to be appropriated | 9905 | €111,551 | €166,592 | +€55,041 | +49.3% |
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 9 October 2026 via checked.be.