CPA CONSULT: 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.
CPA CONSULT
Largest movements
- Receivables within one year -€48,111
down €48,111 (-83.6%), from €57,549 to €9,438
of which Other amounts receivable: -€52,830
- Current investments +€34,400
up €34,400 (+262.0%), from €13,130 to €47,530
- Cash -€26,163
down €26,163 (-33.0%), from €79,250 to €53,087
mainly Other debts (-€51,475) and Contributions, distributions and other (-€46,693)
- Other debts -€51,475
down €51,475 (-51.8%), from €99,292 to €47,817
- Tax, wage and social debts +€12,770
up €12,770 (+264.4%), from €4,830 to €17,600
- Trade debts +€3,566
up €3,566 (+408.1%), from €874 to €4,440
- Reserves -€3,345
down €3,345 (-7.3%), from €45,860 to €42,515
- Financial income -€24,615
down €24,615 (-99.1%), from €24,831 to €216
- Gross operating margin +€5,798
up €5,798 (+9.4%), from €61,992 to €67,789
- Taxes +€4,515
up €4,515 (+25.1%), from €17,997 to €22,512
- Financial charges -€3,860
down €3,860 (-73.1%), from €5,282 to €1,421
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 | €150,856 | €112,374 | -€38,482 | -25.5% |
| Fixed assets | 21/28 | €63 | - | -€63 | |
| Tangible fixed assets | 22/27 | €63 | - | -€63 | |
| Furniture and vehicles | 24 | €63 | - | -€63 | |
| Current assets | 29/58 | €150,792 | €112,374 | -€38,419 | -25.5% |
| Amounts receivable within one year | 40/41 | €57,549 | €9,438 | -€48,111 | -83.6% |
| Trade receivables | 40 | €4,719 | €9,438 | +€4,719 | +100.0% |
| Other amounts receivable | 41 | €52,830 | - | -€52,830 | |
| Current investments | 50/53 | €13,130 | €47,530 | +€34,400 | +262.0% |
| Cash at bank and in hand | 54/58 | €79,250 | €53,087 | -€26,163 | -33.0% |
| Deferred charges and accrued income | 490/1 | €864 | €2,318 | +€1,455 | +168.4% |
| Total equity and liabilities | 10/49 | €150,856 | €112,374 | -€38,482 | -25.5% |
| Equity | 10/15 | €45,860 | €42,517 | -€3,343 | -7.3% |
| Reserves | 13 | €45,860 | €42,515 | -€3,345 | -7.3% |
| Distributable reserves | 133 | €45,860 | €42,515 | -€3,345 | -7.3% |
| Profit (loss) carried forward | 14 | - | €2 | +€2 | |
| Amounts payable | 17/49 | €104,996 | €69,857 | -€35,139 | -33.5% |
| Amounts payable within one year | 42/48 | €104,996 | €69,857 | -€35,139 | -33.5% |
| Trade debts | 44 | €874 | €4,440 | +€3,566 | +408.1% |
| Suppliers | 440/4 | €874 | €4,440 | +€3,566 | +408.1% |
| Taxes, remuneration and social security | 45 | €4,830 | €17,600 | +€12,770 | +264.4% |
| Taxes | 450/3 | €4,830 | €17,600 | +€12,770 | +264.4% |
| Other amounts payable | 47/48 | €99,292 | €47,817 | -€51,475 | -51.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €211 | €63 | -€148 | -70.1% |
| Other operating charges | 640/8 | €641 | €658 | +€17 | +2.7% |
| Gross operating margin | 9900 | €61,992 | €67,789 | +€5,798 | +9.4% |
| Operating profit (loss) | 9901 | €61,140 | €67,068 | +€5,928 | +9.7% |
| Financial income | 75/76B | €24,831 | €216 | -€24,615 | -99.1% |
| Recurring financial income | 75 | €24,831 | €216 | -€24,615 | -99.1% |
| Financial charges | 65/66B | €5,282 | €1,421 | -€3,860 | -73.1% |
| Recurring financial charges | 65 | €5,282 | €1,421 | -€3,860 | -73.1% |
| Profit (loss) for the period before taxes | 9903 | €80,689 | €65,862 | -€14,827 | -18.4% |
| Income taxes | 67/77 | €17,997 | €22,512 | +€4,515 | +25.1% |
| Profit (loss) for the period | 9904 | €62,692 | €43,350 | -€19,341 | -30.9% |
| Profit (loss) for the period to be appropriated | 9905 | €62,692 | €43,350 | -€19,341 | -30.9% |
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 12 October 2026 via checked.be.