CNC CONSULTANTS: 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 CONSULTANTS
Largest movements
- Current investments +€75,205
new in 2025: €75,205
- Cash -€56,898
down €56,898 (-55.9%), from €101,798 to €44,900
mainly Current investments (-€75,205) and Investment in fixed assets (net) (-€48,984)
- Receivables within one year +€30,153
up €30,153 (+97.2%), from €31,015 to €61,169
of which Trade receivables: +€30,132
- Tangible fixed assets +€29,845
up €29,845 (+39.0%), from €76,563 to €106,409
of which Furniture and vehicles: +€31,163
- Reserves +€64,587
up €64,587 (+35.1%), from €183,838 to €248,424
of which Distributable reserves: +€64,587
- Other debts +€8,112
up €8,112 (+425%), from €1,907 to €10,018
- Trade debts +€6,837
up €6,837 (+245%), from €2,792 to €9,629
- Gross operating margin +€22,189
up €22,189 (+25.1%), from €88,452 to €110,641
- Purchases and services +€13,814
up €13,814 (+16.4%), from €84,387 to €98,201
- Depreciation +€9,695
up €9,695 (+103%), from €9,444 to €19,139
- Taxes +€3,031
up €3,031 (+13.5%), from €22,456 to €25,486
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 | €210,428 | €289,914 | +€79,486 | +37.8% |
| Fixed assets | 21/28 | €76,563 | €106,409 | +€29,845 | +39.0% |
| Tangible fixed assets | 22/27 | €76,563 | €106,409 | +€29,845 | +39.0% |
| Plant, machinery and equipment | 23 | - | €435 | +€435 | |
| Furniture and vehicles | 24 | €64,084 | €95,247 | +€31,163 | +48.6% |
| Other tangible fixed assets | 26 | €12,479 | €10,727 | -€1,752 | -14.0% |
| Current assets | 29/58 | €133,865 | €183,505 | +€49,640 | +37.1% |
| Amounts receivable within one year | 40/41 | €31,015 | €61,169 | +€30,153 | +97.2% |
| Trade receivables | 40 | €30,861 | €60,993 | +€30,132 | +97.6% |
| Other amounts receivable | 41 | €154 | €175 | +€21 | +13.7% |
| Current investments | 50/53 | - | €75,205 | +€75,205 | |
| Cash at bank and in hand | 54/58 | €101,798 | €44,900 | -€56,898 | -55.9% |
| Deferred charges and accrued income | 490/1 | €1,052 | €2,232 | +€1,180 | +112% |
| Total equity and liabilities | 10/49 | €210,428 | €289,914 | +€79,486 | +37.8% |
| Equity | 10/15 | €197,531 | €262,117 | +€64,587 | +32.7% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Contributions outside capital | 11 | €6,197 | €6,197 | = | 0.0% |
| Other | 1109/19 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €183,838 | €248,424 | +€64,587 | +35.1% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €181,979 | €246,565 | +€64,587 | +35.5% |
| Profit (loss) carried forward | 14 | €7,495 | €7,495 | = | 0.0% |
| Amounts payable | 17/49 | €12,898 | €27,797 | +€14,899 | +116% |
| Amounts payable within one year | 42/48 | €12,898 | €27,797 | +€14,899 | +116% |
| Trade debts | 44 | €2,792 | €9,629 | +€6,837 | +245% |
| Suppliers | 440/4 | €2,792 | €9,629 | +€6,837 | +245% |
| Taxes, remuneration and social security | 45 | €8,199 | €8,149 | -€50 | -0.6% |
| Taxes | 450/3 | €8,199 | €8,149 | -€50 | -0.6% |
| Other amounts payable | 47/48 | €1,907 | €10,018 | +€8,112 | +425% |
| Goods, raw materials, services and sundry goods | 60/61 | €84,387 | €98,201 | +€13,814 | +16.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,444 | €19,139 | +€9,695 | +103% |
| Other operating charges | 640/8 | €222 | €281 | +€59 | +26.6% |
| Gross operating margin | 9900 | €88,452 | €110,641 | +€22,189 | +25.1% |
| Operating profit (loss) | 9901 | €78,786 | €91,221 | +€12,435 | +15.8% |
| Financial income | 75/76B | €514 | €1,193 | +€679 | +132% |
| Recurring financial income | 75 | €514 | €1,193 | +€679 | +132% |
| Financial charges | 65/66B | €58 | €70 | +€12 | +21.4% |
| Recurring financial charges | 65 | €58 | €70 | +€12 | +21.4% |
| Profit (loss) for the period before taxes | 9903 | €79,242 | €92,344 | +€13,102 | +16.5% |
| Income taxes | 67/77 | €22,456 | €25,486 | +€3,031 | +13.5% |
| Profit (loss) for the period | 9904 | €56,786 | €66,857 | +€10,071 | +17.7% |
| Profit (loss) for the period to be appropriated | 9905 | €56,786 | €66,857 | +€10,071 | +17.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.