CNPL CONSULTING: what changed
CNPL CONSULTING
Largest movements
- Tangible fixed assets -€16,658
down €16,658 (-35.2%), from €47,362 to €30,704
of which Furniture and vehicles: -€16,200
- Cash -€5,897
down €5,897 (-9.6%), from €61,350 to €55,454
mainly Net result for the year (-€13,320) and Debts after one year (-€5,872)
- Profit (loss) carried forward -€13,320
new in 2025: -€13,320
- Debts after one year -€5,872
down €5,872 (-27.2%), from €21,619 to €15,746
- Other debts -€2,279
down €2,279 (-5.5%), from €41,575 to €39,296
- Tax, wage and social debts -€1,957
no longer reported in 2025 (was €1,957)
- Gross operating margin -€13,829
down €13,829 (-65.3%), from €21,177 to €7,348
- Depreciation +€13,794
up €13,794 (+2,074%), from €665 to €14,459
- Taxes -€5,674
down €5,674 (-67.6%), from €8,394 to €2,720
- Other operating charges +€378
up €378 (+14.6%), from €2,585 to €2,963
- Financial charges -€329
down €329 (-22.8%), from €1,447 to €1,118
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €120,861 | €96,715 | -€24,146 | -20.0% |
| Fixed assets | 21/28 | €49,262 | €32,604 | -€16,658 | -33.8% |
| Tangible fixed assets | 22/27 | €47,362 | €30,704 | -€16,658 | -35.2% |
| Plant, machinery and equipment | 23 | €2,115 | €1,657 | -€459 | -21.7% |
| Furniture and vehicles | 24 | €45,247 | €29,047 | -€16,200 | -35.8% |
| Financial fixed assets | 28 | €1,900 | €1,900 | = | 0.0% |
| Current assets | 29/58 | €71,599 | €64,111 | -€7,488 | -10.5% |
| Amounts receivable within one year | 40/41 | €8,546 | €7,956 | -€590 | -6.9% |
| Trade receivables | 40 | €8,546 | €7,956 | -€590 | -6.9% |
| Cash at bank and in hand | 54/58 | €61,350 | €55,454 | -€5,897 | -9.6% |
| Deferred charges and accrued income | 490/1 | €1,703 | €702 | -€1,001 | -58.8% |
| Total equity and liabilities | 10/49 | €120,861 | €96,715 | -€24,146 | -20.0% |
| Equity | 10/15 | €49,020 | €35,699 | -€13,320 | -27.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €42,820 | €42,820 | = | 0.0% |
| Distributable reserves | 133 | €42,820 | €42,820 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€13,320 | -€13,320 | |
| Amounts payable | 17/49 | €71,841 | €61,016 | -€10,826 | -15.1% |
| Amounts payable after more than one year | 17 | €21,619 | €15,746 | -€5,872 | -27.2% |
| Financial debts | 170/4 | €21,619 | €15,746 | -€5,872 | -27.2% |
| Amounts payable within one year | 42/48 | €50,214 | €45,262 | -€4,951 | -9.9% |
| Current portion of amounts payable after more than one year | 42 | €5,643 | €5,872 | +€229 | +4.1% |
| Trade debts | 44 | €1,039 | €94 | -€945 | -91.0% |
| Suppliers | 440/4 | €1,039 | €94 | -€945 | -91.0% |
| Taxes, remuneration and social security | 45 | €1,957 | - | -€1,957 | |
| Taxes | 450/3 | €1,957 | - | -€1,957 | |
| Other amounts payable | 47/48 | €41,575 | €39,296 | -€2,279 | -5.5% |
| Accrued charges and deferred income | 492/3 | €9 | €7 | -€2 | -20.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €665 | €14,459 | +€13,794 | +2,074% |
| Other operating charges | 640/8 | €2,585 | €2,963 | +€378 | +14.6% |
| Operating charges capitalised as restructuring costs | 649 | €0 | - | = | |
| Gross operating margin | 9900 | €21,177 | €7,348 | -€13,829 | -65.3% |
| Operating profit (loss) | 9901 | €17,927 | -€10,073 | -€28,000 | |
| Financial income | 75/76B | €368 | €590 | +€223 | +60.6% |
| Recurring financial income | 75 | €368 | €590 | +€223 | +60.6% |
| Financial charges | 65/66B | €1,447 | €1,118 | -€329 | -22.8% |
| Recurring financial charges | 65 | €1,447 | €1,118 | -€329 | -22.8% |
| Profit (loss) for the period before taxes | 9903 | €16,848 | -€10,600 | -€27,448 | |
| Income taxes | 67/77 | €8,394 | €2,720 | -€5,674 | -67.6% |
| Profit (loss) for the period | 9904 | €8,453 | -€13,320 | -€21,774 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,453 | -€13,320 | -€21,774 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.