CNS 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.
CNS CONSULTING
Largest movements
- Receivables within one year -€1,613
down €1,613 (-13.8%), from €11,710 to €10,097
of which Trade receivables: -€1,613
- Cash +€838
up €838 (+42.8%), from €1,955 to €2,793
mainly Net result for the year (+€2,028) and Receivables within one year (+€1,613)
- Other debts -€2,700
down €2,700 (-12.9%), from €21,000 to €18,300
- Profit (loss) carried forward +€2,028
up €2,028 (+7.0%), from -€28,987 to -€26,959
- Trade debts -€142
down €142 (-46.9%), from €303 to €161
- Financial charges +€1,718
up €1,718 (+1,051%), from €163 to €1,881
- Gross operating margin +€392
up €392 (+11.1%), from €3,517 to €3,909
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 | €13,665 | €12,890 | -€775 | -5.7% |
| Current assets | 29/58 | €13,665 | €12,890 | -€775 | -5.7% |
| Amounts receivable within one year | 40/41 | €11,710 | €10,097 | -€1,613 | -13.8% |
| Trade receivables | 40 | €11,165 | €9,553 | -€1,613 | -14.4% |
| Other amounts receivable | 41 | €545 | €545 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,955 | €2,793 | +€838 | +42.8% |
| Total equity and liabilities | 10/49 | €13,665 | €12,890 | -€775 | -5.7% |
| Equity | 10/15 | -€7,869 | -€5,841 | +€2,028 | +25.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €1,118 | €1,118 | = | 0.0% |
| Distributable reserves | 133 | €1,118 | €1,118 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,987 | -€26,959 | +€2,028 | +7.0% |
| Amounts payable | 17/49 | €21,534 | €18,731 | -€2,803 | -13.0% |
| Amounts payable within one year | 42/48 | €21,534 | €18,731 | -€2,803 | -13.0% |
| Trade debts | 44 | €303 | €161 | -€142 | -46.9% |
| Suppliers | 440/4 | €303 | €161 | -€142 | -46.9% |
| Taxes, remuneration and social security | 45 | €231 | €270 | +€39 | +17.0% |
| Taxes | 450/3 | €231 | €270 | +€39 | +17.0% |
| Other amounts payable | 47/48 | €21,000 | €18,300 | -€2,700 | -12.9% |
| Gross operating margin | 9900 | €3,517 | €3,909 | +€392 | +11.1% |
| Operating profit (loss) | 9901 | €3,517 | €3,909 | +€392 | +11.1% |
| Financial charges | 65/66B | €163 | €1,881 | +€1,718 | +1,051% |
| Recurring financial charges | 65 | €163 | €1,881 | +€1,718 | +1,051% |
| Profit (loss) for the period before taxes | 9903 | €3,354 | €2,028 | -€1,326 | -39.5% |
| Profit (loss) for the period | 9904 | €3,354 | €2,028 | -€1,326 | -39.5% |
| Profit (loss) for the period to be appropriated | 9905 | €3,354 | €2,028 | -€1,326 | -39.5% |
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 14 October 2026 via checked.be.