CP 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.
CP CONSULTING
Largest movements
- Financial fixed assets -€714,000
down €714,000 (-96.8%), from €737,900 to €23,900
- Profit (loss) carried forward -€693,839
down €693,839, from €216,746 to -€477,092
- Provisions -€23,000
no longer reported in 2025 (was €23,000)
- Debts after one year +€10,157
up €10,157 (+2.1%), from €479,576 to €489,732
- Financial charges +€714,000
new in 2025: €714,000
of which Financial charges: +€714,000
- Provisions -€23,000
new in 2025: -€23,000
- Other operating charges +€400
new in 2025: €400
- Gross operating margin -€127
down €127 (-5.5%), from -€2,312 to -€2,439
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €743,500 | €29,500 | -€714,000 | -96.0% |
| Fixed assets | 21/28 | €737,900 | €23,900 | -€714,000 | -96.8% |
| Financial fixed assets | 28 | €737,900 | €23,900 | -€714,000 | -96.8% |
| Current assets | 29/58 | €5,600 | €5,600 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €5,600 | €5,600 | = | 0.0% |
| Other amounts receivable | 41 | €5,600 | €5,600 | = | 0.0% |
| Total equity and liabilities | 10/49 | €743,500 | €29,500 | -€714,000 | -96.0% |
| Equity | 10/15 | €233,606 | -€460,232 | -€693,839 | |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Contributions outside capital | 11 | €15,000 | - | -€15,000 | |
| Share premium | 1100/10 | €15,000 | - | -€15,000 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €216,746 | -€477,092 | -€693,839 | |
| Provisions and deferred taxes | 16 | €23,000 | - | -€23,000 | |
| Provisions for liabilities and charges | 160/5 | €23,000 | - | -€23,000 | |
| Pensions and similar obligations | 160 | €23,000 | - | -€23,000 | |
| Amounts payable | 17/49 | €486,894 | €489,732 | +€2,839 | +0.6% |
| Amounts payable after more than one year | 17 | €479,576 | €489,732 | +€10,157 | +2.1% |
| Financial debts | 170/4 | €479,576 | €489,732 | +€10,157 | +2.1% |
| Amounts payable within one year | 42/48 | €7,318 | - | -€7,318 | |
| Trade debts | 44 | €183 | - | -€183 | |
| Suppliers | 440/4 | €183 | - | -€183 | |
| Other amounts payable | 47/48 | €7,135 | - | -€7,135 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | -€23,000 | -€23,000 | |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | -€2,312 | -€2,439 | -€127 | -5.5% |
| Operating profit (loss) | 9901 | -€2,312 | €20,161 | +€22,473 | |
| Financial charges | 65/66B | - | €714,000 | +€714,000 | |
| Recurring financial charges | 65 | - | €714,000 | +€714,000 | |
| Non-recurring financial charges | 66B | - | €714,000 | +€714,000 | |
| Profit (loss) for the period before taxes | 9903 | -€2,312 | -€693,839 | -€691,527 | -29,912% |
| Profit (loss) for the period | 9904 | -€2,312 | -€693,839 | -€691,527 | -29,912% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,312 | -€693,839 | -€691,527 | -29,912% |
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 17 October 2026 via checked.be.