CPE Consulting: 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.
CPE Consulting
Largest movements
- Cash +€13,228
up €13,228 (+26.5%), from €49,981 to €63,209
mainly Net result for the year (+€30,277) and Tax, wage and social debts (+€2,733)
- Reserves +€27,277
up €27,277 (+125.4%), from €21,745 to €49,022
- Contributions -€18,000
down €18,000 (-96.8%), from €18,600 to €600
- Tax, wage and social debts +€2,733
up €2,733 (+35.1%), from €7,778 to €10,511
- Other debts +€1,300
up €1,300 (+76.5%), from €1,700 to €3,000
- Gross operating margin -€3,543
down €3,543 (-7.7%), from €45,867 to €42,324
- Taxes +€592
up €592 (+5.4%), from €11,013 to €11,605
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 | €49,981 | €63,209 | +€13,228 | +26.5% |
| Current assets | 29/58 | €49,981 | €63,209 | +€13,228 | +26.5% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Trade receivables | 40 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €49,981 | €63,209 | +€13,228 | +26.5% |
| Total equity and liabilities | 10/49 | €49,981 | €63,209 | +€13,228 | +26.5% |
| Equity | 10/15 | €40,354 | €49,631 | +€9,277 | +23.0% |
| Contributions | 10/11 | €18,600 | €600 | -€18,000 | -96.8% |
| Reserves | 13 | €21,745 | €49,022 | +€27,277 | +125.4% |
| Distributable reserves | 133 | €21,745 | €49,022 | +€27,277 | +125.4% |
| Profit (loss) carried forward | 14 | €9 | €9 | = | 0.0% |
| Amounts payable | 17/49 | €9,627 | €13,578 | +€3,951 | +41.0% |
| Amounts payable within one year | 42/48 | €9,627 | €13,578 | +€3,951 | +41.0% |
| Trade debts | 44 | €149 | €67 | -€82 | -55.0% |
| Suppliers | 440/4 | €149 | €67 | -€82 | -55.0% |
| Taxes, remuneration and social security | 45 | €7,778 | €10,511 | +€2,733 | +35.1% |
| Taxes | 450/3 | €7,778 | €10,511 | +€2,733 | +35.1% |
| Other amounts payable | 47/48 | €1,700 | €3,000 | +€1,300 | +76.5% |
| Other operating charges | 640/8 | €387 | €400 | +€13 | +3.4% |
| Gross operating margin | 9900 | €45,867 | €42,324 | -€3,543 | -7.7% |
| Operating profit (loss) | 9901 | €45,480 | €41,924 | -€3,556 | -7.8% |
| Financial charges | 65/66B | €40 | €42 | +€2 | +5.0% |
| Recurring financial charges | 65 | €40 | €42 | +€2 | +5.0% |
| Profit (loss) for the period before taxes | 9903 | €45,440 | €41,882 | -€3,558 | -7.8% |
| Income taxes | 67/77 | €11,013 | €11,605 | +€592 | +5.4% |
| Profit (loss) for the period | 9904 | €34,427 | €30,277 | -€4,150 | -12.1% |
| Profit (loss) for the period to be appropriated | 9905 | €34,427 | €30,277 | -€4,150 | -12.1% |
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 8 October 2026 via checked.be.