CP CONSULT: what changed
Two fiscal 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.
CP CONSULT
Largest movements
- Current investments +€100,097
new in 2025: €100,097
- Receivables after one year -€94,000
no longer reported in 2025 (was €94,000)
- Cash -€55,539
down €55,539 (-28.4%), from €195,224 to €139,685
mainly Contributions, distributions and other (-€101,407) and Current investments (-€100,097)
- Tangible fixed assets -€45,682
down €45,682 (-5.1%), from €895,682 to €850,000
of which Land and buildings: -€35,169
- Receivables within one year +€37,654
up €37,654 (+73.2%), from €51,408 to €89,062
of which Other amounts receivable: +€38,612
- Debts after one year -€53,500
down €53,500 (-32.5%), from €164,500 to €111,000
of which Financial debts: -€53,500
- Gross operating margin -€82,206
down €82,206 (-29.8%), from €275,642 to €193,436
- Taxes -€20,834
down €20,834 (-30.3%), from €68,779 to €47,945
- Financial income +€20,077
up €20,077 (+206.8%), from €9,711 to €29,787
of which Non-recurring financial income: +€23,345
- Other operating charges +€9,043
up €9,043 (+77.2%), from €11,709 to €20,752
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 | €1,255,296 | €1,195,993 | -€59,303 | -4.7% |
| Fixed assets | 21/28 | €909,982 | €864,300 | -€45,682 | -5.0% |
| Tangible fixed assets | 22/27 | €895,682 | €850,000 | -€45,682 | -5.1% |
| Land and buildings | 22 | €877,404 | €842,234 | -€35,169 | -4.0% |
| Plant, machinery and equipment | 23 | €11,050 | €5,454 | -€5,595 | -50.6% |
| Furniture and vehicles | 24 | €7,228 | €2,311 | -€4,917 | -68.0% |
| Financial fixed assets | 28 | €14,300 | €14,300 | = | 0.0% |
| Current assets | 29/58 | €345,314 | €331,693 | -€13,621 | -3.9% |
| Amounts receivable after more than one year | 29 | €94,000 | - | -€94,000 | |
| Other amounts receivable | 291 | €94,000 | - | -€94,000 | |
| Amounts receivable within one year | 40/41 | €51,408 | €89,062 | +€37,654 | +73.2% |
| Trade receivables | 40 | €17,293 | €16,334 | -€958 | -5.5% |
| Other amounts receivable | 41 | €34,116 | €72,728 | +€38,612 | +113.2% |
| Current investments | 50/53 | - | €100,097 | +€100,097 | |
| Cash at bank and in hand | 54/58 | €195,224 | €139,685 | -€55,539 | -28.4% |
| Deferred charges and accrued income | 490/1 | €4,682 | €2,850 | -€1,832 | -39.1% |
| Total equity and liabilities | 10/49 | €1,255,296 | €1,195,993 | -€59,303 | -4.7% |
| Equity | 10/15 | €962,400 | €963,862 | +€1,462 | +0.2% |
| Reserves | 13 | €962,400 | €963,862 | +€1,462 | +0.2% |
| Tax-exempt reserves | 132 | €58,940 | €58,940 | = | 0.0% |
| Distributable reserves | 133 | €903,460 | €904,922 | +€1,462 | +0.2% |
| Amounts payable | 17/49 | €292,896 | €232,132 | -€60,764 | -20.7% |
| Amounts payable after more than one year | 17 | €164,500 | €111,000 | -€53,500 | -32.5% |
| Financial debts | 170/4 | €163,500 | €110,000 | -€53,500 | -32.7% |
| Other amounts payable | 178/9 | €1,000 | €1,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €124,810 | €111,451 | -€13,359 | -10.7% |
| Current portion of amounts payable after more than one year | 42 | €81,000 | €81,000 | = | 0.0% |
| Trade debts | 44 | €15,380 | €3,164 | -€12,216 | -79.4% |
| Suppliers | 440/4 | €15,380 | €3,164 | -€12,216 | -79.4% |
| Taxes, remuneration and social security | 45 | €26,712 | €25,621 | -€1,092 | -4.1% |
| Taxes | 450/3 | €15,908 | €19,197 | +€3,289 | +20.7% |
| Remuneration and social security | 454/9 | €10,804 | €6,424 | -€4,381 | -40.5% |
| Other amounts payable | 47/48 | €1,718 | €1,666 | -€52 | -3.0% |
| Accrued charges and deferred income | 492/3 | €3,586 | €9,681 | +€6,095 | +170.0% |
| Non-recurring operating income | 76A | €3,475 | - | -€3,475 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,465 | €46,833 | +€1,368 | +3.0% |
| Other operating charges | 640/8 | €11,709 | €20,752 | +€9,043 | +77.2% |
| Gross operating margin | 9900 | €275,642 | €193,436 | -€82,206 | -29.8% |
| Operating profit (loss) | 9901 | €218,467 | €125,851 | -€92,616 | -42.4% |
| Financial income | 75/76B | €9,711 | €29,787 | +€20,077 | +206.8% |
| Recurring financial income | 75 | €9,711 | €6,443 | -€3,268 | -33.7% |
| Non-recurring financial income | 76B | - | €23,345 | +€23,345 | |
| Financial charges | 65/66B | €3,846 | €4,824 | +€978 | +25.4% |
| Recurring financial charges | 65 | €3,846 | €4,824 | +€978 | +25.4% |
| Profit (loss) for the period before taxes | 9903 | €224,332 | €150,814 | -€73,518 | -32.8% |
| Income taxes | 67/77 | €68,779 | €47,945 | -€20,834 | -30.3% |
| Profit (loss) for the period | 9904 | €155,554 | €102,869 | -€52,685 | -33.9% |
| Profit (loss) for the period to be appropriated | 9905 | €155,554 | €102,869 | -€52,685 | -33.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.