CPC 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.
CPC CONSULT
Largest movements
- Current investments -€450,000
no longer reported in 2025 (was €450,000)
- Cash +€380,747
up €380,747 (+506%), from €75,299 to €456,045
mainly Current investments (+€450,000) and Receivables within one year (+€10,127)
- Receivables within one year -€10,127
down €10,127 (-7.6%), from €134,022 to €123,895
of which Trade receivables: -€64,899
- Tax, wage and social debts -€47,498
down €47,498 (-78.5%), from €60,500 to €13,002
of which Taxes: -€47,498
- Trade debts -€19,007
down €19,007 (-90.9%), from €20,902 to €1,895
- Profit (loss) carried forward -€14,476
down €14,476 (-4.5%), from €323,541 to €309,065
- Gross operating margin -€147,025
down €147,025 (-75.1%), from €195,882 to €48,857
- Taxes -€41,000
no longer reported in 2025 (was €41,000)
- Financial income +€9,784
up €9,784 (+92,385%), from €11 to €9,794
- Staff costs -€4,643
down €4,643 (-6.2%), from €74,546 to €69,903
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 | €662,937 | €581,956 | -€80,982 | -12.2% |
| Fixed assets | 21/28 | €3,617 | €2,015 | -€1,602 | -44.3% |
| Tangible fixed assets | 22/27 | €3,617 | €2,015 | -€1,602 | -44.3% |
| Furniture and vehicles | 24 | €3,617 | €2,015 | -€1,602 | -44.3% |
| Current assets | 29/58 | €659,321 | €579,940 | -€79,380 | -12.0% |
| Amounts receivable within one year | 40/41 | €134,022 | €123,895 | -€10,127 | -7.6% |
| Trade receivables | 40 | €98,342 | €33,443 | -€64,899 | -66.0% |
| Other amounts receivable | 41 | €35,680 | €90,452 | +€54,772 | +154% |
| Current investments | 50/53 | €450,000 | - | -€450,000 | |
| Cash at bank and in hand | 54/58 | €75,299 | €456,045 | +€380,747 | +506% |
| Total equity and liabilities | 10/49 | €662,937 | €581,956 | -€80,982 | -12.2% |
| Equity | 10/15 | €581,535 | €567,059 | -€14,476 | -2.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €251,794 | €251,794 | = | 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% |
| Distributable reserves | 133 | €249,934 | €249,934 | = | 0.0% |
| Profit (loss) carried forward | 14 | €323,541 | €309,065 | -€14,476 | -4.5% |
| Amounts payable | 17/49 | €81,403 | €14,897 | -€66,506 | -81.7% |
| Amounts payable within one year | 42/48 | €81,403 | €14,897 | -€66,506 | -81.7% |
| Trade debts | 44 | €20,902 | €1,895 | -€19,007 | -90.9% |
| Suppliers | 440/4 | €20,902 | €1,895 | -€19,007 | -90.9% |
| Taxes, remuneration and social security | 45 | €60,500 | €13,002 | -€47,498 | -78.5% |
| Taxes | 450/3 | €52,922 | €5,424 | -€47,498 | -89.8% |
| Remuneration and social security | 454/9 | €7,578 | €7,578 | = | 0.0% |
| Non-recurring operating income | 76A | €23,476 | - | -€23,476 | |
| Remuneration, social security and pensions | 62 | €74,546 | €69,903 | -€4,643 | -6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,575 | €1,602 | +€26 | +1.7% |
| Other operating charges | 640/8 | €1,592 | €1,558 | -€34 | -2.1% |
| Gross operating margin | 9900 | €195,882 | €48,857 | -€147,025 | -75.1% |
| Operating profit (loss) | 9901 | €118,169 | -€24,205 | -€142,374 | |
| Financial income | 75/76B | €11 | €9,794 | +€9,784 | +92,385% |
| Recurring financial income | 75 | €11 | €9,794 | +€9,784 | +92,385% |
| Financial charges | 65/66B | €249 | €65 | -€184 | -73.9% |
| Recurring financial charges | 65 | €249 | €65 | -€184 | -73.9% |
| Profit (loss) for the period before taxes | 9903 | €117,930 | -€14,476 | -€132,407 | |
| Income taxes | 67/77 | €41,000 | - | -€41,000 | |
| Profit (loss) for the period | 9904 | €76,930 | -€14,476 | -€91,406 | |
| Profit (loss) for the period to be appropriated | 9905 | €76,930 | -€14,476 | -€91,406 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.