CNC CONSULT: 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.
CNC CONSULT
Largest movements
- Receivables within one year +€95,860
up €95,860 (+94.5%), from €101,459 to €197,319
- Cash -€48,711
down €48,711 (-78.7%), from €61,919 to €13,208
mainly Receivables within one year (-€95,860) and Trade debts (-€2,118)
- Tangible fixed assets -€14,119
down €14,119 (-36.7%), from €38,479 to €24,361
- Profit (loss) carried forward +€17,359
up €17,359 (+17.0%), from -€101,856 to -€84,497
- Other debts +€14,926
up €14,926 (+20.6%), from €72,553 to €87,479
- Depreciation -€1,627
down €1,627 (-10.3%), from €15,746 to €14,119
- Gross operating margin -€750
down €750 (-2.3%), from €33,304 to €32,554
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 | €204,681 | €235,436 | +€30,756 | +15.0% |
| Fixed assets | 21/28 | €38,479 | €24,361 | -€14,119 | -36.7% |
| Tangible fixed assets | 22/27 | €38,479 | €24,361 | -€14,119 | -36.7% |
| Furniture and vehicles | 24 | €38,479 | €24,361 | -€14,119 | -36.7% |
| Current assets | 29/58 | €166,202 | €211,076 | +€44,874 | +27.0% |
| Amounts receivable within one year | 40/41 | €101,459 | €197,319 | +€95,860 | +94.5% |
| Trade receivables | 40 | €101,459 | €197,319 | +€95,860 | +94.5% |
| Cash at bank and in hand | 54/58 | €61,919 | €13,208 | -€48,711 | -78.7% |
| Deferred charges and accrued income | 490/1 | €2,824 | €549 | -€2,275 | -80.6% |
| Total equity and liabilities | 10/49 | €204,681 | €235,436 | +€30,756 | +15.0% |
| Equity | 10/15 | €112,104 | €129,463 | +€17,359 | +15.5% |
| Contributions | 10/11 | €18,600 | €20,460 | +€1,860 | +10.0% |
| Reserves | 13 | €195,360 | €193,500 | -€1,860 | -1.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €193,500 | €193,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€101,856 | -€84,497 | +€17,359 | +17.0% |
| Amounts payable | 17/49 | €92,576 | €105,973 | +€13,397 | +14.5% |
| Amounts payable within one year | 42/48 | €92,576 | €105,973 | +€13,397 | +14.5% |
| Trade debts | 44 | €5,751 | €3,633 | -€2,118 | -36.8% |
| Suppliers | 440/4 | €5,751 | €3,633 | -€2,118 | -36.8% |
| Taxes, remuneration and social security | 45 | €14,273 | €14,862 | +€589 | +4.1% |
| Taxes | 450/3 | €14,273 | €12,062 | -€2,211 | -15.5% |
| Remuneration and social security | 454/9 | - | €2,800 | +€2,800 | |
| Other amounts payable | 47/48 | €72,553 | €87,479 | +€14,926 | +20.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,746 | €14,119 | -€1,627 | -10.3% |
| Other operating charges | 640/8 | €951 | €666 | -€285 | -30.0% |
| Gross operating margin | 9900 | €33,304 | €32,554 | -€750 | -2.3% |
| Operating profit (loss) | 9901 | €16,607 | €17,769 | +€1,162 | +7.0% |
| Financial income | 75/76B | €0 | €4 | +€4 | +1165.6% |
| Recurring financial income | 75 | €0 | €4 | +€4 | +1165.6% |
| Financial charges | 65/66B | €66 | €133 | +€67 | +102.0% |
| Recurring financial charges | 65 | €66 | €133 | +€67 | +102.0% |
| Profit (loss) for the period before taxes | 9903 | €16,542 | €17,640 | +€1,099 | +6.6% |
| Income taxes | 67/77 | €279 | €282 | +€3 | +1.0% |
| Profit (loss) for the period | 9904 | €16,263 | €17,359 | +€1,096 | +6.7% |
| Profit (loss) for the period to be appropriated | 9905 | €16,263 | €17,359 | +€1,096 | +6.7% |
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 9 October 2026 via checked.be.