Codéveloppement 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.
Codéveloppement Consulting
Largest movements
- Cash -€35,579
down €35,579 (-57.8%), from €61,594 to €26,016
mainly Net result for the year (-€77,869) and Deferred charges and accrued income (-€23)
- Tangible fixed assets -€16,326
down €16,326 (-4.7%), from €347,740 to €331,414
of which Land and buildings: -€10,507
- Profit (loss) carried forward -€77,869
down €77,869 (-80.9%), from €96,303 to €18,434
- Trade debts +€21,520
up €21,520 (+50.2%), from €42,846 to €64,366
- Gross operating margin -€33,987
down €33,987 (-431.3%), from -€7,880 to -€41,867
- Staff costs -€14,639
no longer reported in 2025 (was €14,639)
- Other operating charges +€1,744
up €1,744 (+12.6%), from €13,844 to €15,588
- Financial charges -€957
down €957 (-19.0%), from €5,044 to €4,088
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 | €410,826 | €358,489 | -€52,337 | -12.7% |
| Fixed assets | 21/28 | €347,865 | €331,539 | -€16,326 | -4.7% |
| Tangible fixed assets | 22/27 | €347,740 | €331,414 | -€16,326 | -4.7% |
| Land and buildings | 22 | €337,826 | €327,320 | -€10,507 | -3.1% |
| Plant, machinery and equipment | 23 | €9,914 | €4,095 | -€5,819 | -58.7% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Financial fixed assets | 28 | €125 | €125 | = | 0.0% |
| Current assets | 29/58 | €62,960 | €26,949 | -€36,011 | -57.2% |
| Amounts receivable within one year | 40/41 | €553 | €98 | -€455 | -82.3% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €553 | €98 | -€455 | -82.3% |
| Cash at bank and in hand | 54/58 | €61,594 | €26,016 | -€35,579 | -57.8% |
| Deferred charges and accrued income | 490/1 | €813 | €835 | +€23 | +2.8% |
| Total equity and liabilities | 10/49 | €410,826 | €358,489 | -€52,337 | -12.7% |
| Equity | 10/15 | €196,403 | €118,534 | -€77,869 | -39.6% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €100 | €100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €96,303 | €18,434 | -€77,869 | -80.9% |
| Amounts payable | 17/49 | €214,422 | €239,955 | +€25,532 | +11.9% |
| Amounts payable within one year | 42/48 | €214,422 | €239,955 | +€25,532 | +11.9% |
| Trade debts | 44 | €42,846 | €64,366 | +€21,520 | +50.2% |
| Suppliers | 440/4 | €42,846 | €64,366 | +€21,520 | +50.2% |
| Taxes, remuneration and social security | 45 | €0 | €0 | = | |
| Taxes | 450/3 | €0 | €0 | = | |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €171,576 | €175,589 | +€4,013 | +2.3% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €0 | = | |
| Remuneration, social security and pensions | 62 | €14,639 | - | -€14,639 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,326 | €16,326 | +€0 | 0.0% |
| Other operating charges | 640/8 | €13,844 | €15,588 | +€1,744 | +12.6% |
| Gross operating margin | 9900 | -€7,880 | -€41,867 | -€33,987 | -431.3% |
| Operating profit (loss) | 9901 | -€52,689 | -€73,782 | -€21,092 | -40.0% |
| Financial charges | 65/66B | €5,044 | €4,088 | -€957 | -19.0% |
| Recurring financial charges | 65 | €5,044 | €4,088 | -€957 | -19.0% |
| Profit (loss) for the period before taxes | 9903 | -€57,734 | -€77,869 | -€20,135 | -34.9% |
| Profit (loss) for the period | 9904 | -€57,734 | -€77,869 | -€20,135 | -34.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€57,734 | -€77,869 | -€20,135 | -34.9% |
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 11 October 2026 via checked.be.