CONSULTING CEGU: 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.
CONSULTING CEGU
Largest movements
- Tangible fixed assets +€7,069
up €7,069 (+18.1%), from €38,948 to €46,017
of which Furniture and vehicles: +€12,434
- Receivables after one year +€3,511
new in 2025: €3,511
- Deferred charges and accrued income -€1,995
down €1,995 (-28.6%), from €6,972 to €4,977
- Cash +€1,610
up €1,610 (+272%), from €592 to €2,202
mainly Depreciation (+€17,926) and Debts after one year (+€10,085)
- Debts after one year +€10,085
up €10,085 (+169%), from €5,962 to €16,047
- Other debts -€9,686
down €9,686 (-1.4%), from €681,171 to €671,485
- Profit (loss) carried forward +€7,418
up €7,418 (+1.1%), from -€654,806 to -€647,388
- Current portion of long-term debt +€2,806
up €2,806 (+285%), from €984 to €3,790
- Gross operating margin +€37,011
up €37,011, from -€8,310 to €28,701
- Other operating charges +€1,299
up €1,299 (+83.3%), from €1,560 to €2,859
- Depreciation +€582
up €582 (+3.4%), from €17,344 to €17,926
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 | €51,911 | €62,534 | +€10,623 | +20.5% |
| Fixed assets | 21/28 | €44,198 | €51,267 | +€7,069 | +16.0% |
| Tangible fixed assets | 22/27 | €38,948 | €46,017 | +€7,069 | +18.1% |
| Land and buildings | 22 | €29,880 | €27,677 | -€2,203 | -7.4% |
| Plant, machinery and equipment | 23 | €9,068 | €5,906 | -€3,162 | -34.9% |
| Furniture and vehicles | 24 | €0 | €12,434 | +€12,434 | |
| Financial fixed assets | 28 | €5,250 | €5,250 | = | 0.0% |
| Current assets | 29/58 | €7,713 | €11,267 | +€3,554 | +46.1% |
| Amounts receivable after more than one year | 29 | - | €3,511 | +€3,511 | |
| Other amounts receivable | 291 | - | €3,511 | +€3,511 | |
| Amounts receivable within one year | 40/41 | €149 | €577 | +€428 | +287% |
| Trade receivables | 40 | - | €577 | +€577 | |
| Other amounts receivable | 41 | €149 | €0 | -€149 | -100% |
| Cash at bank and in hand | 54/58 | €592 | €2,202 | +€1,610 | +272% |
| Deferred charges and accrued income | 490/1 | €6,972 | €4,977 | -€1,995 | -28.6% |
| Total equity and liabilities | 10/49 | €51,911 | €62,534 | +€10,623 | +20.5% |
| Equity | 10/15 | -€636,206 | -€628,788 | +€7,418 | +1.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€654,806 | -€647,388 | +€7,418 | +1.1% |
| Amounts payable | 17/49 | €688,117 | €691,322 | +€3,205 | +0.5% |
| Amounts payable after more than one year | 17 | €5,962 | €16,047 | +€10,085 | +169% |
| Financial debts | 170/4 | €5,962 | €16,047 | +€10,085 | +169% |
| Amounts payable within one year | 42/48 | €682,155 | €675,275 | -€6,880 | -1.0% |
| Current portion of amounts payable after more than one year | 42 | €984 | €3,790 | +€2,806 | +285% |
| Trade debts | 44 | €0 | €0 | = | |
| Suppliers | 440/4 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €681,171 | €671,485 | -€9,686 | -1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,344 | €17,926 | +€582 | +3.4% |
| Other operating charges | 640/8 | €1,560 | €2,859 | +€1,299 | +83.3% |
| Gross operating margin | 9900 | -€8,310 | €28,701 | +€37,011 | |
| Operating profit (loss) | 9901 | -€27,214 | €7,916 | +€35,130 | |
| Financial income | 75/76B | €8 | €0 | -€8 | -100% |
| Recurring financial income | 75 | €8 | €0 | -€8 | -100% |
| Non-recurring financial income | 76B | €8 | €0 | -€8 | -100% |
| Financial charges | 65/66B | €300 | €498 | +€198 | +66.0% |
| Recurring financial charges | 65 | €300 | €498 | +€198 | +66.0% |
| Non-recurring financial charges | 66B | €300 | €498 | +€198 | +66.0% |
| Profit (loss) for the period before taxes | 9903 | -€27,506 | €7,418 | +€34,924 | |
| Profit (loss) for the period | 9904 | -€27,506 | €7,418 | +€34,924 | |
| Profit (loss) for the period to be appropriated | 9905 | -€27,506 | €7,418 | +€34,924 |
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 16 October 2026 via checked.be.