CND 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.
CND Consulting
Largest movements
- Receivables within one year +€14,099
up €14,099 (+16.3%), from €86,604 to €100,704
of which Trade receivables: +€14,067
- Deferred charges and accrued income +€11,000
up €11,000 (+110%), from €10,000 to €21,000
- Reserves +€16,201
up €16,201 (+22.1%), from €73,221 to €89,422
- Tax, wage and social debts +€5,761
up €5,761 (+64.2%), from €8,972 to €14,733
- Trade debts +€2,136
up €2,136 (+72.5%), from €2,947 to €5,083
- Profit (loss) carried forward -€1,600
down €1,600 (-16.6%), from €9,637 to €8,037
- Gross operating margin +€7,295
up €7,295 (+44.8%), from €16,296 to €23,591
- Staff costs -€1,000
no longer reported in 2025 (was €1,000)
- Taxes -€463
down €463 (-10.4%), from €4,463 to €4,000
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 | €121,977 | €144,475 | +€22,498 | +18.4% |
| Fixed assets | 21/28 | €3,129 | €1,871 | -€1,258 | -40.2% |
| Tangible fixed assets | 22/27 | €3,129 | €1,871 | -€1,258 | -40.2% |
| Plant, machinery and equipment | 23 | €3,129 | €1,871 | -€1,258 | -40.2% |
| Current assets | 29/58 | €118,848 | €142,604 | +€23,756 | +20.0% |
| Amounts receivable within one year | 40/41 | €86,604 | €100,704 | +€14,099 | +16.3% |
| Trade receivables | 40 | €18,008 | €32,074 | +€14,067 | +78.1% |
| Other amounts receivable | 41 | €68,597 | €68,629 | +€32 | 0.0% |
| Cash at bank and in hand | 54/58 | €22,244 | €20,900 | -€1,343 | -6.0% |
| Deferred charges and accrued income | 490/1 | €10,000 | €21,000 | +€11,000 | +110% |
| Total equity and liabilities | 10/49 | €121,977 | €144,475 | +€22,498 | +18.4% |
| Equity | 10/15 | €101,458 | €116,059 | +€14,601 | +14.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €73,221 | €89,422 | +€16,201 | +22.1% |
| Distributable reserves | 133 | €73,221 | €89,422 | +€16,201 | +22.1% |
| Profit (loss) carried forward | 14 | €9,637 | €8,037 | -€1,600 | -16.6% |
| Provisions and deferred taxes | 16 | €7,000 | €7,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €7,000 | €7,000 | = | 0.0% |
| Pensions and similar obligations | 160 | €7,000 | €7,000 | = | 0.0% |
| Amounts payable | 17/49 | €13,519 | €21,416 | +€7,897 | +58.4% |
| Amounts payable within one year | 42/48 | €13,519 | €21,416 | +€7,897 | +58.4% |
| Trade debts | 44 | €2,947 | €5,083 | +€2,136 | +72.5% |
| Suppliers | 440/4 | €2,947 | €5,083 | +€2,136 | +72.5% |
| Taxes, remuneration and social security | 45 | €8,972 | €14,733 | +€5,761 | +64.2% |
| Taxes | 450/3 | €8,972 | €14,733 | +€5,761 | +64.2% |
| Other amounts payable | 47/48 | €1,600 | €1,600 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €1,000 | - | -€1,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,258 | €1,258 | = | 0.0% |
| Other operating charges | 640/8 | €1,410 | €1,348 | -€62 | -4.4% |
| Gross operating margin | 9900 | €16,296 | €23,591 | +€7,295 | +44.8% |
| Operating profit (loss) | 9901 | €12,629 | €20,986 | +€8,357 | +66.2% |
| Financial charges | 65/66B | €996 | €785 | -€211 | -21.2% |
| Recurring financial charges | 65 | €996 | €785 | -€211 | -21.2% |
| Profit (loss) for the period before taxes | 9903 | €11,633 | €20,201 | +€8,568 | +73.7% |
| Income taxes | 67/77 | €4,463 | €4,000 | -€463 | -10.4% |
| Profit (loss) for the period | 9904 | €7,170 | €16,201 | +€9,031 | +126% |
| Profit (loss) for the period to be appropriated | 9905 | €7,170 | €16,201 | +€9,031 | +126% |
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 16 October 2026 via checked.be.