CPB CONSULTANCE: 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.
CPB CONSULTANCE
Largest movements
- Tangible fixed assets -€30,605
down €30,605 (-13.1%), from €233,613 to €203,009
of which Land and buildings: -€36,411
- Deferred charges and accrued income +€15,649
new in 2024: €15,649
- Profit (loss) carried forward -€96,561
down €96,561 (-63.0%), from -€153,296 to -€249,857
- Other debts +€78,944
up €78,944 (+42.1%), from €187,564 to €266,508
- Gross operating margin +€13,228
up €13,228 (+64.9%), from -€20,390 to -€7,162
- Other operating charges +€9,363
up €9,363 (+256%), from €3,653 to €13,016
- Depreciation +€6,842
up €6,842 (+34.5%), from €19,820 to €26,663
- Financial charges -€1,109
down €1,109 (-89.0%), from €1,245 to €137
From the 2022 result to the 2024 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €237,212 | €221,697 | -€15,515 | -6.5% |
| Fixed assets | 21/28 | €233,613 | €203,009 | -€30,605 | -13.1% |
| Tangible fixed assets | 22/27 | €233,613 | €203,009 | -€30,605 | -13.1% |
| Land and buildings | 22 | €217,636 | €181,225 | -€36,411 | -16.7% |
| Plant, machinery and equipment | 23 | €15,978 | €12,748 | -€3,230 | -20.2% |
| Furniture and vehicles | 24 | - | €9,036 | +€9,036 | |
| Current assets | 29/58 | €3,599 | €18,688 | +€15,089 | +419% |
| Amounts receivable within one year | 40/41 | €1,221 | - | -€1,221 | |
| Other amounts receivable | 41 | €1,221 | - | -€1,221 | |
| Cash at bank and in hand | 54/58 | €2,378 | €3,039 | +€661 | +27.8% |
| Deferred charges and accrued income | 490/1 | - | €15,649 | +€15,649 | |
| Total equity and liabilities | 10/49 | €237,212 | €221,697 | -€15,515 | -6.5% |
| Equity | 10/15 | €2,967 | -€93,594 | -€96,561 | |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €6,263 | €6,263 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,263 | €6,263 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,263 | €6,263 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€153,296 | -€249,857 | -€96,561 | -63.0% |
| Amounts payable | 17/49 | €234,245 | €315,291 | +€81,046 | +34.6% |
| Amounts payable within one year | 42/48 | €195,388 | €276,434 | +€81,046 | +41.5% |
| Trade debts | 44 | €7,824 | €9,926 | +€2,102 | +26.9% |
| Suppliers | 440/4 | €7,824 | €9,926 | +€2,102 | +26.9% |
| Other amounts payable | 47/48 | €187,564 | €266,508 | +€78,944 | +42.1% |
| Accrued charges and deferred income | 492/3 | €38,857 | €38,857 | = | 0.0% |
| Non-recurring operating income | 76A | - | €521 | +€521 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,820 | €26,663 | +€6,842 | +34.5% |
| Other operating charges | 640/8 | €3,653 | €13,016 | +€9,363 | +256% |
| Gross operating margin | 9900 | -€20,390 | -€7,162 | +€13,228 | +64.9% |
| Operating profit (loss) | 9901 | -€43,863 | -€46,841 | -€2,978 | -6.8% |
| Financial income | 75/76B | - | €11 | +€11 | |
| Recurring financial income | 75 | - | €11 | +€11 | |
| Financial charges | 65/66B | €1,245 | €137 | -€1,109 | -89.0% |
| Recurring financial charges | 65 | €1,245 | €137 | -€1,109 | -89.0% |
| Profit (loss) for the period before taxes | 9903 | -€45,109 | -€46,967 | -€1,859 | -4.1% |
| Profit (loss) for the period | 9904 | -€45,109 | -€46,967 | -€1,859 | -4.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€45,109 | -€46,967 | -€1,859 | -4.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.