Content Building 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.
Content Building Consulting
Largest movements
- Cash -€76,824
down €76,824 (-90.7%), from €84,667 to €7,844
mainly Contributions, distributions and other (-€83,600) and Other debts (-€41,400)
- Receivables within one year +€1,696
up €1,696 (+9.6%), from €17,603 to €19,299
of which Other amounts receivable: +€4,702
- Other debts -€41,400
down €41,400 (-63.7%), from €65,000 to €23,600
- Reserves -€29,941
down €29,941 (-98.6%), from €30,368 to €427
- Tax, wage and social debts -€4,435
down €4,435 (-54.2%), from €8,181 to €3,746
- Trade debts +€1,285
up €1,285 (+84.2%), from €1,526 to €2,811
- Gross operating margin -€25,564
down €25,564 (-26.0%), from €98,254 to €72,690
- Taxes -€5,506
down €5,506 (-27.1%), from €20,280 to €14,774
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 | €110,075 | €35,583 | -€74,492 | -67.7% |
| Fixed assets | 21/28 | €5,118 | €5,181 | +€63 | +1.2% |
| Tangible fixed assets | 22/27 | €5,118 | €5,181 | +€63 | +1.2% |
| Furniture and vehicles | 24 | €4,240 | €4,531 | +€290 | +6.8% |
| Other tangible fixed assets | 26 | €878 | €651 | -€227 | -25.9% |
| Current assets | 29/58 | €104,957 | €30,402 | -€74,555 | -71.0% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €17,603 | €19,299 | +€1,696 | +9.6% |
| Trade receivables | 40 | €16,466 | €13,461 | -€3,006 | -18.3% |
| Other amounts receivable | 41 | €1,137 | €5,838 | +€4,702 | +414% |
| Cash at bank and in hand | 54/58 | €84,667 | €7,844 | -€76,824 | -90.7% |
| Deferred charges and accrued income | 490/1 | €2,686 | €3,259 | +€573 | +21.3% |
| Total equity and liabilities | 10/49 | €110,075 | €35,583 | -€74,492 | -67.7% |
| Equity | 10/15 | €35,368 | €5,427 | -€29,941 | -84.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €30,368 | €427 | -€29,941 | -98.6% |
| Distributable reserves | 133 | €30,368 | €427 | -€29,941 | -98.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €74,707 | €30,157 | -€44,551 | -59.6% |
| Amounts payable within one year | 42/48 | €74,707 | €30,157 | -€44,551 | -59.6% |
| Trade debts | 44 | €1,526 | €2,811 | +€1,285 | +84.2% |
| Suppliers | 440/4 | €1,526 | €2,811 | +€1,285 | +84.2% |
| Taxes, remuneration and social security | 45 | €8,181 | €3,746 | -€4,435 | -54.2% |
| Taxes | 450/3 | €8,181 | €3,746 | -€4,435 | -54.2% |
| Other amounts payable | 47/48 | €65,000 | €23,600 | -€41,400 | -63.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,322 | €2,885 | +€563 | +24.3% |
| Other operating charges | 640/8 | €803 | €1,055 | +€252 | +31.3% |
| Gross operating margin | 9900 | €98,254 | €72,690 | -€25,564 | -26.0% |
| Operating profit (loss) | 9901 | €95,129 | €68,751 | -€26,378 | -27.7% |
| Financial income | 75/76B | €1,005 | €50 | -€955 | -95.0% |
| Recurring financial income | 75 | €1,005 | €50 | -€955 | -95.0% |
| Financial charges | 65/66B | €439 | €367 | -€72 | -16.4% |
| Recurring financial charges | 65 | €439 | €367 | -€72 | -16.4% |
| Profit (loss) for the period before taxes | 9903 | €95,695 | €68,433 | -€27,262 | -28.5% |
| Income taxes | 67/77 | €20,280 | €14,774 | -€5,506 | -27.1% |
| Profit (loss) for the period | 9904 | €75,415 | €53,659 | -€21,756 | -28.8% |
| Profit (loss) for the period to be appropriated | 9905 | €75,415 | €53,659 | -€21,756 | -28.8% |
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 23 October 2026 via checked.be.