CNO CONSULT: 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.
CNO CONSULT
Largest movements
- Receivables within one year +€6,142
up €6,142 (+71.1%), from €8,636 to €14,778
of which Trade receivables: +€3,842
- Tangible fixed assets -€2,457
down €2,457 (-11.7%), from €20,992 to €18,535
of which Other tangible fixed assets: -€1,654
- Cash -€1,852
down €1,852 (-17.2%), from €10,765 to €8,913
mainly Receivables within one year (-€6,142) and Contributions, distributions and other (-€3,529)
- Profit (loss) carried forward -€4,577
down €4,577 (-11.8%), from €38,687 to €34,110
- Tax, wage and social debts +€3,891
up €3,891 (+96.9%), from €4,017 to €7,908
- Other debts +€2,695
up €2,695 (+323.2%), from €834 to €3,529
- Gross operating margin +€14,226
up €14,226, from -€10,721 to €3,505
- Financial income +€593
up €593 (+203.1%), from €292 to €885
- Other operating charges -€121
down €121 (-19.8%), from €611 to €490
- Financial charges -€118
down €118 (-15.7%), from €748 to €630
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 | €50,415 | €52,125 | +€1,710 | +3.4% |
| Fixed assets | 21/28 | €20,992 | €18,535 | -€2,457 | -11.7% |
| Tangible fixed assets | 22/27 | €20,992 | €18,535 | -€2,457 | -11.7% |
| Plant, machinery and equipment | 23 | €1,523 | €1,152 | -€371 | -24.4% |
| Furniture and vehicles | 24 | €4,487 | €4,055 | -€432 | -9.6% |
| Other tangible fixed assets | 26 | €14,982 | €13,328 | -€1,654 | -11.0% |
| Current assets | 29/58 | €29,423 | €33,590 | +€4,167 | +14.2% |
| Amounts receivable after more than one year | 29 | €8,000 | €8,000 | = | 0.0% |
| Other amounts receivable | 291 | €8,000 | €8,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €8,636 | €14,778 | +€6,142 | +71.1% |
| Trade receivables | 40 | €6,243 | €10,085 | +€3,842 | +61.5% |
| Other amounts receivable | 41 | €2,393 | €4,693 | +€2,300 | +96.1% |
| Cash at bank and in hand | 54/58 | €10,765 | €8,913 | -€1,852 | -17.2% |
| Deferred charges and accrued income | 490/1 | €2,022 | €1,898 | -€124 | -6.1% |
| Total equity and liabilities | 10/49 | €50,415 | €52,125 | +€1,710 | +3.4% |
| Equity | 10/15 | €43,687 | €39,110 | -€4,577 | -10.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,687 | €34,110 | -€4,577 | -11.8% |
| Amounts payable | 17/49 | €6,728 | €13,015 | +€6,287 | +93.4% |
| Amounts payable within one year | 42/48 | €6,412 | €13,015 | +€6,603 | +103.0% |
| Trade debts | 44 | €1,561 | €1,577 | +€16 | +1.0% |
| Suppliers | 440/4 | €1,561 | €1,577 | +€16 | +1.0% |
| Taxes, remuneration and social security | 45 | €4,017 | €7,908 | +€3,891 | +96.9% |
| Taxes | 450/3 | €4,017 | €7,908 | +€3,891 | +96.9% |
| Other amounts payable | 47/48 | €834 | €3,529 | +€2,695 | +323.2% |
| Accrued charges and deferred income | 492/3 | €316 | - | -€316 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,147 | €4,176 | +€29 | +0.7% |
| Other operating charges | 640/8 | €611 | €490 | -€121 | -19.8% |
| Gross operating margin | 9900 | -€10,721 | €3,505 | +€14,226 | |
| Operating profit (loss) | 9901 | -€15,479 | -€1,161 | +€14,318 | +92.5% |
| Financial income | 75/76B | €292 | €885 | +€593 | +203.1% |
| Recurring financial income | 75 | €292 | €885 | +€593 | +203.1% |
| Financial charges | 65/66B | €748 | €630 | -€118 | -15.7% |
| Recurring financial charges | 65 | €748 | €630 | -€118 | -15.7% |
| Profit (loss) for the period before taxes | 9903 | -€15,935 | -€907 | +€15,028 | +94.3% |
| Income taxes | 67/77 | €137 | €142 | +€5 | +3.4% |
| Profit (loss) for the period | 9904 | -€16,072 | -€1,048 | +€15,024 | +93.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,072 | -€1,048 | +€15,024 | +93.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.