CNAC 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.
CNAC Consulting
Largest movements
- Cash +€28,835
up €28,835 (+34.1%), from €84,523 to €113,357
mainly Net result for the year (+€67,759) and Other debts (+€20,000)
- Tangible fixed assets +€1,508
up €1,508, from €0 to €1,508
- Receivables within one year -€1,359
down €1,359 (-7.0%), from €19,490 to €18,132
of which Other amounts receivable: -€2,199
- Other debts +€20,000
up €20,000 (+50.0%), from €40,000 to €60,000
- Profit (loss) carried forward +€7,759
up €7,759 (+15.5%), from €50,101 to €57,859
- Trade debts +€2,106
up €2,106 (+171%), from €1,233 to €3,340
- Taxes -€14,160
down €14,160 (-41.5%), from €34,160 to €20,000
- Gross operating margin +€10,626
up €10,626 (+13.6%), from €77,941 to €88,567
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 | €104,213 | €133,196 | +€28,983 | +27.8% |
| Fixed assets | 21/28 | €0 | €1,508 | +€1,508 | |
| Tangible fixed assets | 22/27 | €0 | €1,508 | +€1,508 | |
| Furniture and vehicles | 24 | €0 | €1,508 | +€1,508 | |
| Current assets | 29/58 | €104,213 | €131,689 | +€27,476 | +26.4% |
| Amounts receivable within one year | 40/41 | €19,490 | €18,132 | -€1,359 | -7.0% |
| Trade receivables | 40 | €15,246 | €16,086 | +€840 | +5.5% |
| Other amounts receivable | 41 | €4,244 | €2,046 | -€2,199 | -51.8% |
| Cash at bank and in hand | 54/58 | €84,523 | €113,357 | +€28,835 | +34.1% |
| Deferred charges and accrued income | 490/1 | €200 | €200 | = | 0.0% |
| Total equity and liabilities | 10/49 | €104,213 | €133,196 | +€28,983 | +27.8% |
| Equity | 10/15 | €55,101 | €62,859 | +€7,759 | +14.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,101 | €57,859 | +€7,759 | +15.5% |
| Amounts payable | 17/49 | €49,112 | €70,337 | +€21,225 | +43.2% |
| Amounts payable within one year | 42/48 | €49,112 | €70,337 | +€21,225 | +43.2% |
| Trade debts | 44 | €1,233 | €3,340 | +€2,106 | +171% |
| Suppliers | 440/4 | €1,233 | €3,340 | +€2,106 | +171% |
| Taxes, remuneration and social security | 45 | €7,879 | €6,997 | -€882 | -11.2% |
| Taxes | 450/3 | €7,879 | €6,997 | -€882 | -11.2% |
| Other amounts payable | 47/48 | €40,000 | €60,000 | +€20,000 | +50.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15 | €108 | +€93 | +642% |
| Other operating charges | 640/8 | €545 | €563 | +€18 | +3.2% |
| Gross operating margin | 9900 | €77,941 | €88,567 | +€10,626 | +13.6% |
| Operating profit (loss) | 9901 | €77,382 | €87,896 | +€10,515 | +13.6% |
| Financial income | 75/76B | €42 | €0 | -€42 | -100% |
| Recurring financial income | 75 | €42 | €0 | -€42 | -100% |
| Financial charges | 65/66B | €290 | €138 | -€153 | -52.6% |
| Recurring financial charges | 65 | €290 | €138 | -€153 | -52.6% |
| Profit (loss) for the period before taxes | 9903 | €77,133 | €87,759 | +€10,626 | +13.8% |
| Income taxes | 67/77 | €34,160 | €20,000 | -€14,160 | -41.5% |
| Profit (loss) for the period | 9904 | €42,973 | €67,759 | +€24,786 | +57.7% |
| Profit (loss) for the period to be appropriated | 9905 | €42,973 | €67,759 | +€24,786 | +57.7% |
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 26 October 2026 via checked.be.