CNT Management 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.
CNT Management Consulting
Largest movements
- Receivables within one year +€845,207
up €845,207 (+50.9%), from €1.7m to €2.5m
of which Trade receivables: +€729,425
- Cash +€160,019
up €160,019 (+317%), from €50,414 to €210,433
mainly Trade debts (+€464,330) and Net result for the year (+€319,280)
- Tangible fixed assets +€108,037
up €108,037 (+77.7%), from €139,029 to €247,065
of which Furniture and vehicles: +€133,322
- Intangible fixed assets -€50,000
down €50,000 (-23.5%), from €212,500 to €162,500
- Current investments +€43,867
up €43,867 (+30.5%), from €143,807 to €187,673
- Trade debts +€464,330
up €464,330 (+42.7%), from €1.1m to €1.6m
- Reserves +€319,280
up €319,280 (+115%), from €277,294 to €596,574
- Accrued charges and deferred income +€272,021
up €272,021 (+155%), from €175,065 to €447,086
- Tax, wage and social debts +€49,333
up €49,333 (+17.4%), from €283,014 to €332,347
of which Remuneration and social security: +€111,344
- Debts after one year -€46,526
down €46,526 (-18.6%), from €250,000 to €203,474
- Gross operating margin +€640,466
up €640,466 (+23.7%), from €2.7m to €3.3m
- Staff costs +€253,089
up €253,089 (+10.0%), from €2.5m to €2.8m
- Provisions -€139,331
no longer reported in 2025 (was €139,331)
- Taxes +€126,723
up €126,723 (+700%), from €18,112 to €144,836
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 | €2,255,627 | €3,357,931 | +€1.1m | +48.9% |
| Fixed assets | 21/28 | €376,816 | €434,853 | +€58,037 | +15.4% |
| Intangible fixed assets | 21 | €212,500 | €162,500 | -€50,000 | -23.5% |
| Tangible fixed assets | 22/27 | €139,029 | €247,065 | +€108,037 | +77.7% |
| Land and buildings | 22 | €8,211 | - | -€8,211 | |
| Plant, machinery and equipment | 23 | €17,075 | - | -€17,075 | |
| Furniture and vehicles | 24 | €113,744 | €247,065 | +€133,322 | +117% |
| Financial fixed assets | 28 | €25,287 | €25,287 | = | 0.0% |
| Current assets | 29/58 | €1,878,811 | €2,923,079 | +€1.0m | +55.6% |
| Amounts receivable within one year | 40/41 | €1,658,957 | €2,504,165 | +€845,207 | +50.9% |
| Trade receivables | 40 | €1,527,751 | €2,257,176 | +€729,425 | +47.7% |
| Other amounts receivable | 41 | €131,206 | €246,988 | +€115,782 | +88.2% |
| Current investments | 50/53 | €143,807 | €187,673 | +€43,867 | +30.5% |
| Cash at bank and in hand | 54/58 | €50,414 | €210,433 | +€160,019 | +317% |
| Deferred charges and accrued income | 490/1 | €25,634 | €20,809 | -€4,825 | -18.8% |
| Total equity and liabilities | 10/49 | €2,255,627 | €3,357,931 | +€1.1m | +48.9% |
| Equity | 10/15 | €317,294 | €636,574 | +€319,280 | +101% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €277,294 | €596,574 | +€319,280 | +115% |
| Distributable reserves | 133 | €277,294 | €596,574 | +€319,280 | +115% |
| Provisions and deferred taxes | 16 | €143,807 | €187,673 | +€43,867 | +30.5% |
| Provisions for liabilities and charges | 160/5 | €143,807 | €187,673 | +€43,867 | +30.5% |
| Environmental obligations | 163 | €143,807 | €187,673 | +€43,867 | +30.5% |
| Amounts payable | 17/49 | €1,794,527 | €2,533,685 | +€739,157 | +41.2% |
| Amounts payable after more than one year | 17 | €250,000 | €203,474 | -€46,526 | -18.6% |
| Financial debts | 170/4 | €250,000 | €203,474 | -€46,526 | -18.6% |
| Amounts payable within one year | 42/48 | €1,369,462 | €1,883,125 | +€513,663 | +37.5% |
| Trade debts | 44 | €1,086,449 | €1,550,778 | +€464,330 | +42.7% |
| Suppliers | 440/4 | €1,086,449 | €1,550,778 | +€464,330 | +42.7% |
| Taxes, remuneration and social security | 45 | €283,014 | €332,347 | +€49,333 | +17.4% |
| Taxes | 450/3 | €69,018 | €7,007 | -€62,011 | -89.8% |
| Remuneration and social security | 454/9 | €213,995 | €325,339 | +€111,344 | +52.0% |
| Accrued charges and deferred income | 492/3 | €175,065 | €447,086 | +€272,021 | +155% |
| Non-recurring operating income | 76A | €9,387 | - | -€9,387 | |
| Remuneration, social security and pensions | 62 | €2,520,975 | €2,774,064 | +€253,089 | +10.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €88,122 | €94,493 | +€6,371 | +7.2% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €139,331 | - | -€139,331 | |
| Other operating charges | 640/8 | €9,644 | €6,213 | -€3,431 | -35.6% |
| Non-recurring operating charges | 66A | - | €20,142 | +€20,142 | |
| Gross operating margin | 9900 | €2,701,679 | €3,342,145 | +€640,466 | +23.7% |
| Operating profit (loss) | 9901 | -€56,392 | €447,234 | +€503,626 | |
| Financial income | 75/76B | €60,505 | €59,763 | -€742 | -1.2% |
| Recurring financial income | 75 | €22,328 | €59,763 | +€37,435 | +168% |
| Non-recurring financial income | 76B | €38,178 | - | -€38,178 | |
| Financial charges | 65/66B | €54,216 | €42,881 | -€11,335 | -20.9% |
| Recurring financial charges | 65 | €54,216 | €42,881 | -€11,335 | -20.9% |
| Profit (loss) for the period before taxes | 9903 | -€50,103 | €464,116 | +€514,219 | |
| Income taxes | 67/77 | €18,112 | €144,836 | +€126,723 | +700% |
| Profit (loss) for the period | 9904 | -€68,215 | €319,280 | +€387,495 | |
| Profit (loss) for the period to be appropriated | 9905 | -€68,215 | €319,280 | +€387,495 |
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 20 October 2026 via checked.be.